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

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. 2023-06-22 to present available View Source
    an electing beneficiary (in this clause, as defined in subsection 122(3)) of which for the year is resident in Canada during the year, a specified beneficiary of the trust for the year, and a spouse, common-law partner, former spouse or common-law partner or child of the settlor (in this subparagraph, as defined in subsection 108(1)) of the trust, or
    Full text

    an electing beneficiary (in this clause, as defined in subsection 122(3)) of which for the year is resident in Canada during the year, a specified beneficiary of the trust for the year, and a spouse, common-law partner, former spouse or common-law partner or child of the settlor (in this subparagraph, as defined in subsection 108(1)) of the trust,

  2. 2018-12-13 to 2023-06-22 View Source
    an electing beneficiary (in this clause, as defined in subsection 122(3)) of which for the year is resident in Canada during the year, a specified beneficiary of the trust for the year, and a spouse, common-law partner, former spouse or common-law partner or child of the settlor (in this subparagraph, as defined in subsection 108(1)) of the trust, or
    Full text

    an electing beneficiary (in this clause, as defined in subsection 122(3)) of which for the year is resident in Canada during the year, a specified beneficiary of the trust for the year, and a spouse, common-law partner, former spouse or common-law partner or child of the settlor (in this subparagraph, as defined in subsection 108(1)) of the trust, or

  3. 2017-12-14 to 2018-12-13 View Source

    an electing beneficiary (in this clause, as defined in subsection 122(3)) of which for the year is resident in Canada during the year, a specified beneficiary of the trust for the year, and a spouse, common-law partner, former spouse or common-law partner or child of the settlor (in this subparagraph, as defined in subsection 108(1)) of the trust, or