Words and Phrases - "throughout the year"

a
91
b
44
c
86
d
57
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
59
n
29
o
41
p
82
q
3
r
78
s
96
t
48
u
16
v
11
w
23
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...

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Words and Phrases
ordinarily reside throughout the year