Allow the deferral of previously written off depreciation (capital cost allowance) on an investment property when owenrs sell in order to reinvest.
Allow the use of the Home Buyer's Plan to help Canadians maintain homeownership after job relocation, the death of a spouse, a decision to accommodate an elderly family member or a marital breakdown.
Index the Home Buyers' Plan to the Consumer Price Index in $2,500 increments.