Purchase as investment then use as primary

[Ian K.]

Hey BP

If you purchase an investment property that you actually want to use as a primary once the lease is up what are the tax implications?  The situation is that the home is under a lease for a remaining 6 months (assuming they won't leave earlier with incentives) prior to the time when I would move in.  Later on, perhaps 3-5 years I would like to turn it into a rental.

Even more detail:  I would purchase with an investment loan, rehab, move in, and then refinance to a primary loan once its possible.  I think 3-6 months of occupancy??  

How does this sound? What do I need to be aware of?  

Thanks for your help!

Ian