Words and Phrases - "throughout the year"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

25 April 2008 External T.I. 2008-0274401E5 F - Crédit d'impôt pour enfant

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b.1)
meaning of "ordinarily reside" and "throughout the … year"

Regarding a query as to the meaning of "ordinarily reside" and "throughout the … year" in s. 118(1)(b.1), CRA stated:

Thomson … held that a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
ordinarily reside throughout the year