Principal Residence Exemption - filmed in 2017

Course Price: $179.97

Number of PD hours: 3.0

Online - Recorded - Available



There has been a dramatic increase in litigation cases in individuals trying to claim the principal residence exemption. This rise indicates that taxpayers were trying to take advantage of this incentive for buying a home to put tax-free money in their pocket.

Course topics include:

Income versus capital

Old rules on principal residence

New rules on principal residence - tips and traps

HST issues


Manu Kakkar CPA, CA, TEP, MTAX

Manu has over 20 years of experience in taxation in both domestic and international, personal and corporate taxation as well as litigation support. He runs his own independent tax practice with offices in Montreal and Toronto, serving a diverse client base which includes manufacturing, retail and distribution, construction, farming, real estate, athletes and artists, across Canada and the US. His firm acts as a counsel to over 100 professional firms in Canada and USA specializing in domestic and international reorganizations and transactions. Manu is known as one of the leading experts in Section 55 of the Act and butterfly reorganizations.

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