← Historical versions

Versions of s. 108(4)(b)(i)

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 described in the definition principal residence in section 54 in respect of the trust for the trust’s taxation year that includes that time, and