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Versions of s. 248(1), definition “eligible relocation”, para (b)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2018-06-21 to present available View Source
    the taxpayer ordinarily resided before the relocation at a residence (in section 62 and this definition referred to as “the old residence”) and ordinarily resided after the relocation at a residence (in section 62 and this definition referred to as “the new residence”),
    Full text

    the taxpayer ordinarily resided before the relocation at a residence (in section 62 and this definition referred to as “the old residence”) and ordinarily resided after the relocation at a residence (in section 62 and this definition referred to as “the new residence”),

  2. 2013-06-26 to 2018-06-21 View Source
    both the residence at which the taxpayer ordinarily resided before the relocation at a residence (in section 62 and this subsectiondefinition referred to as “the old residence”) and the residence at which the taxpayer ordinarily resided after the relocation at a residence (in section 62 and this subsectiondefinition referred to as “the new residence”) are in Canada, andresidence”),
    Full text

    the taxpayer ordinarily resided before the relocation at a residence (in section 62 and this definition referred to as “the old residence”) and ordinarily resided after the relocation at a residence (in section 62 and this definition referred to as “the new residence”),

  3. 2004-08-31 to 2013-06-26 View Source

    both the residence at which the taxpayer ordinarily resided before the relocation (in section 62 and this subsection referred to as “the old residence”) and the residence at which the taxpayer ordinarily resided after the relocation (in section 62 and this subsection referred to as “the new residence”) are in Canada, and