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Some of the main exceptions are: paragraph 118.2(2)(b.1) in respect of attendant care provides that the attendant care must be provided in Canada; paragraph 118.2(2)(b.2) in respect of care in a group home provides that the group home must be located in Canada; paragraph 5700(w) of the Regulations, dealing with talking textbooks for use by a patient with a perceptual disability in connection with the patient’s enrolment at an educational institution, requires that the educational institution either be in Canada, or be a designated educational institution (as defined in section 118.6 – see Income Tax Folio S1-F2-C1, Qualifying Student and the Education and Textbook Tax Credits). 1.13 As noted at ¶ 1.4, an otherwise eligible medical expense in respect of a dependant who is the parent, grandparent, brother, sister, uncle, aunt, niece or nephew of the individual, or of the individual’s spouse or common-law partner, may only be claimed where that dependant is a resident of Canada at some time in the year in which the expense was incurred. ... The talking textbook must be for use in connection with that patient’s enrolment at an educational institution in Canada or a designated educational institution. ... Receipts are not required for meal and vehicle expenses claimed as transportation and travel expenses under paragraph 118.2(2)(g) and (h), or in connection with bone marrow or organ transplants under paragraph 118.2(2)(l.1) where the simplified method of calculating meal and vehicle expenses is chosen. 1.147.1 Where an individual chooses to claim the limited amount of attendant care expenses provided under paragraph 118.2(2)(b.1) plus the disability tax credit (see ¶1.35) in respect of an eligible person with a disability who receives full-time care in a nursing home, a breakdown of the amounts charged by the nursing home showing the portion for attendant care would be required in order to make a claim under paragraph 118.2(2)(b.1). ...

Subsection 251(6) defines a connection by blood relationship, marriage, common-law partnership or adoption for the purposes of the Act. ...

This is because during the spouse’s or common-law partner’s lifetime no one but the spouse or common-law partner may receive anything out of a spouse trust or make a preferred beneficiary election in connection with the trust’s income. 1.23 A discretionary power granted to the trustee to distinguish income and capital items cannot change the nature of an amount of income or deductible expense into a capital receipt or expenditure and vice versa. ...

Tuition fees paid from awards received by a student from the student’s employer will be eligible for the tuition tax credit to the extent that such amounts are included in computing the student’s income (see ¶2.7 and 2.11). 2.26 Where an arm’s length employer pays for or reimburses, in whole or in part, the cost of a student’s tuition, in connection with the employment of the student’s family member, such tuition will be eligible for the tuition tax credit provided it otherwise qualifies under subsection 118.5(1). ...

Adjustments to the amount of the reduction under subparagraph (d)(v) may be required by subclause (d)(v)(A)(II) and clause (d)(v)(B), together with paragraphs 148(7)(c) and (f), where the paid-up capital of a corporation was increased in connection with any such disposition, depending on whether any portion of that increase was extracted before March 22, 2016. 1.60.5 Where all of the conditions in ¶1.60.3 are met, another reduction to the CDA may be required by subparagraph (d)(vi) where, generally, the adjusted cost basis of the interest in the policy to the policyholder immediately before the disposition exceeded the value of the interest in the policy at the time of the disposition. 1.61 Where a private corporation became a beneficiary or policyholder under a life insurance policy after June 28, 1982, the net proceeds of a life insurance policy received before May 24, 1985 were included in the corporation’s life insurance capital dividend account. ...

Commencement day 3.21 The formulas in paragraphs 56(1)(b) and 60(b) use the term commencement day in connection with court orders or written agreements for support. ...

Subsection 15(2.3) applies in such a situation, if: the terms and conditions attached to the individual’s revolving debt are the same as those applicable to members of the public with no shareholding connections with the institution; and those terms and conditions are complied with. ...

Amalgamation expenses 1.96 Expenses incurred before 2017 in connection with an amalgamation (or a proposed amalgamation that is not completed) of two or more corporations, such as legal fees, accounting fees, and other similar expenses, are eligible capital expenditures provided they meet the requirements of that definition in former subsection 14(5) as explained in Interpretation Bulletin IT-143R3, Meaning of Eligible Capital Expenditure. ...

These provisions include: Paragraph 20(1)(aa) – landscaping of grounds (see Interpretation Bulletin IT-485, Cost of Clearing or Levelling Land); Paragraph 20(1)(cc) – making representations to certain governmental bodies or agencies (see paragraph 11 of Interpretation Bulletin IT-99R5 (Consolidated), Legal and Accounting Fees); Paragraph 20(1)(dd) – investigating the suitability of a site for a building (see Interpretation Bulletin IT-350R, Investigation of Site); and Paragraph 20(1)(ee) – utility service connections (see paragraph 10 of Interpretation Bulletin IT-482R, Pipelines). ...