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I-3 - Taxation Act

Section 285
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285. For the purposes of sections 274 and 274.0.1 and subject to section 286, in no case may a particular property be considered to be the principal residence of a taxpayer for a taxation year by virtue of the application of subparagraph b of the first paragraph of either of sections 274 and 274.0.1 if, by virtue solely of the application of that subparagraph b, the property would, but for this section, have been the taxpayer’s principal residence for four or more preceding taxation years.
1972, c. 23, s. 263; 1990, c. 59, s. 131; 1994, c. 22, s. 135.
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