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Versions of s. 40(4)(b)

I-3.3 — Income Tax Act · 2 versions · 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 shall be deemed to have been the individual’s principal residence
    Full text

    the property shall be deemed to have been the individual’s principal residence

  2. 2004-08-31 to 2017-12-14 View Source

    the property shall be deemed to have been the individual’s principal residence