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Versions of s. 54, definition “principal residence”, para (c.1)(iii.1)(C)(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
    in respect of which either of the following conditions is met: no mother or father of the individual referred to in subclause (I) is alive at the beginning of the year, or the trust arose before the beginning of the year on and as a consequence of the death of a mother or father of the individual referred to in subclause (I), andor
    Full text

    in respect of which either of the following conditions is met: no mother or father of the individual referred to in subclause (I) is alive at the beginning of the year, or the trust arose before the beginning of the year on and as a consequence of the death of a mother or father of the individual referred to in subclause (I), or

  2. 2018-12-13 to 2023-06-22 View Source
    in respect of which either of the following conditions is met: no mother or father of the individual referred to in subclause (I) is alive at the beginning of the year, or the trust arose before the beginning of the year on and as a consequence of the death of a mother or father of the individual referred to in subclause (I), and
    Full text

    in respect of which either of the following conditions is met: no mother or father of the individual referred to in subclause (I) is alive at the beginning of the year, or the trust arose before the beginning of the year on and as a consequence of the death of a mother or father of the individual referred to in subclause (I), and

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

    in respect of which either of the following conditions is met: no mother or father of the individual referred to in subclause (I) is alive at the beginning of the year, or the trust arose before the beginning of the year on and as a consequence of the death of a mother or father of the individual referred to in subclause (I), and