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Versions of s. 54, definition “principal residence”, para (b)(ii)

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. 2018-12-13 to present available View Source
    elected under subsection 45(3) that relates to a change in use of the particular property in a subsequent taxation year,
    Full text

    elected under subsection 45(3) that relates to a change in use of the particular property in a subsequent taxation year,

  2. 2004-08-31 to 2018-12-13 View Source

    elected under subsection 45(3) that relates to a change in use of the particular property in a subsequent taxation year,