Words and Phrases - "primary"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
28
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

Sharma v. The King, 2025 TCC 145 (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(g)
brief and interrupted stay a property was sufficient to constitute “occupy[ing] … as a place of residence”

The appellant’s husband agreed in June 2014 to purchase a newly built residential property in Guelph, then her name was substituted for that of...

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Words and Phrases
occupy primary
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) quick sale after occupancy was explained by a contemporaneous job promotion/ relevant intention was perhaps when taxpayer was substituted for her husband as the purchaser 190