Cases
Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40
Because the purpose for which the taxpayer incurred her child care expenses came squarely within the definition of "child care expenses" in s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 90 | |
| Tax Topics - General Concepts - Evidence | 80 | |
| Tax Topics - General Concepts - Stare Decisis | 69 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | unnecessary to consider whether should be change to traditional position that child care expenses were non-deductible | 121 |
| Tax Topics - Income Tax Act - Section 9 - Accounting Principles | 70 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | deduction to extent limited by a specific provision could not be deducted under a general provision | 74 |
| Tax Topics - General Concepts - Purpose/Intention | purpose to be determined having regard to objective manifestations thereof | 132 |
See Also
Allott v. The Queen, 2010 DTC 1382 [at at 4521], 2010 TCC 232 (Informal Procedure)
The taxpayers were permitted to deduct babysitting expenses despite being unable to obtain a receipt from the teenage babysitter. The filing of...
Deputy Minister of Revenue for Quebec v. Letarte, 97 DTC 5515 (Queb. C.A.)
The taxpayer was entitled to present evidence that she had paid $8,660 in child care expenses in the year notwithstanding that she had receipts...
Bailey v. MNR (1980), 1 C.H.R.R. 193 (C.H.R.T.)
The former s. 63 was discriminatory because it excluded men from the benefit of the deduction, unless they were unmarried, separated or had a wife...
Administrative Policy
23 October 2015 External T.I. 2015-0614231E5 F - Frais de garde subventionnés
Under the amended Quebec regime for subsidized child care, there is a core contribution of $7.30 per day, per child, which is paid directly for...
Articles
Debra Gordon, "Child-Care Deduction", 1999 Canadian Tax Journal, No. 6, p. 1588.
Paragraph 63(1)(d)
Administrative Policy
22 October 2012 Internal T.I. 2012-0459681I7 F - Hiring Credit for Small Business and CCE deduction
Taxpayers who earn employment income rather than business income hire home babysitters as employees and receive hiring credit for small business...
21 August 2014 Internal T.I. 2014-0542121I7 - Payments from the province of BC
The proposed Temporary Parental Educational Support payments would be provided by the B.C. government to parents of children in kindergarten...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | parent compensation for teachers' strike | 98 |