Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 108(1), definition “excluded property”, para (b)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source

    the property is a property that would be the trust’s principal residence (as defined in section 54) for the taxation year in which the distribution occurs if