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

a
86
b
44
c
76
d
50
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
89
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...

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
right to the use ... as a residence