← Historical versions

Versions of s. 54, definition “principal residence”, para (c.1)(i)

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
    the particular property was designated by the trust in prescribed form and manner to be the taxpayer’s principal residence for the year,
    Full text

    the particular property was designated by the trust in prescribed form and manner to be the taxpayer’s principal residence for the year,

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

    the particular property was designated by the trust in prescribed form and manner to be the taxpayer’s principal residence for the year,