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Versions of s. 54, definition “principal residence”

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. 2018-12-13 to present available View Source

    except that, subject to section 54.1, a particular property shall be considered not to be a taxpayer’s principal residence for a taxation year