S1-F3-C2 - Principal Residence -- summary under Ownership

Summary Under

Meaning of beneficial ownership

2.80 ...The term beneficial ownership is used to describe the type of ownership of a person who is entitled to the...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 54 - Principal Residence		403
Tax Topics - Income Tax Regulations - Regulation 2301		172
Tax Topics - Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(b)		308
Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(c)		410
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(b)		187
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e)		187
Tax Topics - Income Tax Act - Section 40 - Subsection 40(7)		397
Tax Topics - Income Tax Act - Section 40 - Subsection 40(4)		550
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.21) - Paragraph 220(3.21)(a)		110
Tax Topics - Income Tax Act - Section 40 - Subsection 40(6.1)	simple example of application of transitional rule	168

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