Income Tax Act — I-3.3 54
 trust at any time in the year, (iii.1) if the year begins after 2016, the trust is, in the year, (A) a trust (I) for which a day is to be determined under paragraph 104(4)(a), (a.1) or (a.4) by reference to the death or later death, as the case may be, that has not occurred before the beginning of the year, of an individual who is resident in Canada during the year, and (II) a specified beneficiary of which for the year is the individual referred to in subclause (I), (B) a trust (I) that is a qualified disability trust (as defined in subsection 122(3)) for the year, and (II) an electing beneficiary (in this clause, as defined in subsection 122(3)) of which for the year is 1 resident in Canada during the year, 2 a specified beneficiary of the trust for the year, and 3 a spouse, common-law partner, former spouse or common-law partner or child of the settlor (in this subparagraph, as defined in subsection 108(1)) of the trust, (C) a trust (I) a specified beneficiary of which for the year is an individual 1 who is resident in Canada during the year, 2 who has not attained 18 years of age before the end of the year, and 3 a mother or father of whom is a settlor of the trust, and (II) in respect of which either of the following conditions is met: 1 no mother or father of the individual referred to in subclause (I) is alive at the beginning of the year, or 2 the trust arose before the beginning of the year on and as a consequence of the death of a mother or father of the individual referred to in subclause (I), or (D) a trust (I) a specified beneficiary of which for the year is a qualifying individual for the year in respect of the trust, and (II) under which no person other than a beneficiary described in subclause (I) may receive or otherwise obtain the use of, during the beneficiary’s lifetime, any of the income or capital of the trust and the trustees are required to consider the needs of the beneficiary including, without limiting the generality of the foregoing, the comfort, care and maintenance of the beneficiary, and (iv) no other property has been designated for the purpose of this definition for the calendar year ending in the year by any specified beneficiary of the trust for the year, by a person who was throughout that calendar year such a beneficiary’s spouse or common-law partner (other than a spouse or common-law partner who was throughout that calendar year living apart from, and was separated pursuant to a judicial separation or written separation agreement from, the beneficiary), by a person who was such a beneficiary’s child (other than a child who was during that calendar year a married person or a person who is in a common-law partnership or a person 18 years or over) or, where such a beneficiary was not during that calendar year a married person or a person who is in a common-law partnership or a person 18 years or over, by a person who was such a beneficiary’s (A) mother or father, or (B) brother or sister, where that brother or sister was not during that calendar year a married person or a person who is in a common-law partnership or a person 18 years or over, or (d) because of paragraph (b), if solely because of that paragraph the property would, but for this paragraph, have been a principal residence of the taxpayer for 4 or more preceding taxation years, and, for the purpose of this definition, (e) the principal residence of a taxpayer for a taxation year shall be deemed to include, except where the particular property consists of a share of the capital stock of a co-operative housing corporation, the land subjacent to the housing unit and such portion of any immediately contiguous land as can reasonably be regarded as contributing to the use and enjoyment of the housing unit as a residence, except that where the total area of the subjacent land and of that portion exceeds 1/2 hectare, the excess shall be deemed not to have contributed to the use and enjoyment of the housing unit as a residence unless the