That's the idea. Another example would be non-residents using Canadian resident trusts as a way to access the principal residence exemption in a way that wasn't intended.
On November 2nd, 2017. See this statement in context.
On November 2nd, 2017. See this statement in context.
November 2nd, 2017 / 5:15 p.m.
Director, Personal Income Tax Division, Tax Policy Branch, Department of Finance
That's the idea. Another example would be non-residents using Canadian resident trusts as a way to access the principal residence exemption in a way that wasn't intended.
See context to find out what was said next.