The abbreviation CLSC refers to a local community services centre established under the Health and Social Services Act (R.S.Q., c. S-5).
These benefits are included in a taxpayer's income under paragraph 56(1)(a) of the Act.
See also Lord, Sasseville, Bruneau, Les principes de l'imposition au Canada, Ed Thémis, 1989, 3rd quarter, p. 1-39.
At a time that the taxpayer was on maternity leave but was still entitled to receive salary from her employer in an amount, which in combination...
The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.