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Published: June 16, 2025

Canadian tax lawyer and accountant David J Rotfleisch explains the clear and settled intention to occupy property as a primary place of residence concept

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"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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