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Definition of Primary Residence

Definition of Primary Residence

A primary residence is the place that the taxpayer lives in for most of the year either alone or with their family.

  1. in which a natural person or a special trust holds an interest; and
  2. which that person or a beneficiary of that special trust or a spouse of that person or beneficiary -
    1. ordinarily resides or resided in as his or her main residence; and
    2. uses or used mainly for domestic purposes;