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Commentary

CA2.2.1 Rental income and expenses

Canada

It became a common practice around the world, including Canada, to purchase property with intention of renting it out. Also, due to various reasons (changing place of living, need of increasing the living space, etc), many people decide to rent out their homes (whether fully or in part), which is for the tax purposes often referred to as converting property from residential to investment. See CA2.2.2.

Individuals

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