Words and Phrases - "right to the use ... as a residence"

a
86
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
15
v
9
w
23
y
2

21 November 2017 CTF Roundtable Q. 2, 2017-0724121C6 - Trusts and principal residence

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence - Paragraph (c.1)
right to use property of life interest housing trust would not be a right to use the house as a residence

The 2016 NWMM introduced proposed s. (c.1)(iii.1)(A)(III) of the definition of principal residence which provided that in order for a property...

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Words and Phrases
right to the use ... as a residence