Subsection 118.01(1)
Eligible Adoption Expense
Administrative Policy
19 March 2013 External T.I. 2012-0444001E5 F - Dépenses d'adoption lors de démarches abandonnées
A taxpayer incurs unsuccessful expenses to adopt a child from Country A, but then incurs expense to successfully adopt a child from Country B or,...
Subsection 118.01(2)
See Also
Foley v. The Queen, 2021 TCC 92 (Informal Procedure)
The taxpayer unsuccessfully claimed that the exclusion from the scope of the adoption tax credit (“AETC”) under s. 118.01 of various expenses...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | limiting the AETC to adoption-related expenses does not perpetuate or exacerbate any preexisting disadvantage or prejudice | 381 |