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  • Death during construction



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If an individual dies:

    • after entering into a contract to begin construction of a home on land they owned and
    • before they had lived in the home for 3 months

    the executor may choose that the home and land be regarded as the deceased's main residence for up to 4 years before construction was completed, provided the deceased did not have another main residence during that time. See Inherited main residence for the circumstances in which an executor can make this choice.

    Last modified: 18 Sep 2009QC 18323