Words and Phrases - "throughout the year"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
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