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← Historical versions

Versions of s. 54, definition “principal residence”, para (c.1)(iii.1)(C)(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
    a specified beneficiary of which for the year is an individual who is resident in Canada during the year, who has not attained 18 years of age before the end of the year, and a mother or father of whom is a settlor of the trust, and
    Full text

    a specified beneficiary of which for the year is an individual who is resident in Canada during the year, who has not attained 18 years of age before the end of the year, and a mother or father of whom is a settlor of the trust, and

  2. 2017-12-14 to 2018-12-13 View Source

    a specified beneficiary of which for the year is an individual who is resident in Canada during the year, who has not attained 18 years of age before the end of the year, and a mother or father of whom is a settlor of the trust, and