Section 54.1

Table of Contents

Section 54.1
Subsection 54.1(1) - Exception to principal residence rules
Administrative Policy(1)

Subsection 54.1(1) - Exception to principal residence rules

Administrative Policy

17 September 1997 T.I. 971587

S.54.1 will not apply if beyond the four-year election period a person should move back into the housing unit for only a few days before moving to a new house in the same area.

Tax Topics