Words and Phrases - "throughout the year"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

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...

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Words and Phrases
ordinarily reside throughout the year