Section 118

Subsection 118(1) - Personal credits

Paragraph 118(1)(a) - Married or common-law partnership status

Cases

The Queen v. Robichaud, 83 DTC 5265, [1983] CTC 195 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) 12

See Also

Reid v. MNR, 91 DTC 1443 (TCC)

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Administrative Policy

23 December 2014 External T.I. 2014-0543311E5 - Reporting marital status

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Paragraph 118(1)(b) - Wholly dependent person

Cases

Pilette v. Canada, 2010 DTC 5075 [at 6808], 2009 FCA 367

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The Queen v. Mercier, 97 DTC 5081 (FCTD)

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See Also

Severinov v. The Queen, 2013 DTC 1230 [at 1260], 2013 TCC 292 (Informal Procedure)

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Abiola v. The Queen, 2013 DTC 1141 [at 754], 2013 TCC 115 (Informal Procedure)

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Bruno v. The Queen, 2007 DTC 1172, 2007 TCC 360 (Informal Procedure)

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Mercier v. MNR, 92 DTC 1693 (TCC)

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Administrative Policy

2 March 2015 External T.I. 2014-0527281E5 F - Tenir un établissement domestique autonome

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Words and Phrases
maintain

11 June 2013 External T.I. 2013-0484781E5 F - Établissement domestique autonome

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4 January 2000 External T.I. 4-993302 -

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28 May 1991 Memorandum (Tax Window, No. 3, p. 29, ¶1266)

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Subparagraph 118(1)(b)(ii)

Administrative Policy

11 July 2013 External T.I. 2013-0490591E5 F - Montant pour une personne à charge

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner can be in a conjugal relationship even if live in the same home for only half of each year 140
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) sole fact of a non-resident having a conjugal relationship with a Canadian resident does not render him a resident 165

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.6, 2016-0674861C6 F - Wholly dependent person tax credit

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Subparagraph 118(1)(b)(ii)

Paragraph 118(1)(b.1)

Administrative Policy

13 July 2016 External T.I. 2013-0513701E5 F - Montant pour enfant

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Paragraph 118(1)(c.1)

Administrative Policy

30 May 2013 External T.I. 2013-0479671E5 F - Montant pour aidants naturels

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Paragraph 118(1)(d) - Dependants

Cases

Adams v. The Queen, 85 DTC 5528, [1985] 2 CTC 317 (FCTD)

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Administrative Policy

25 May 2012 Ministerial Correspondence 2012-0444181M4 - Tuition tax credit - exam fees

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Subparagraph 118(1)(d)(ii)

See Also

The Queen v. Diaz, 81 DTC 5112, [1981] CTC 138 (FCTD)

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Words and Phrases
infirmity

118(2)

118(2)(n)

See Also

Leeper v. The Queen, 2015 DTC 1115 [at 733], 2015 TCC 82 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) non-creditability of natural cancer remedies not discriminatory 47
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 unavailability of tax credit for natural cancer remedies did not infringe the taxpayer's s. 7 rights 48

Subsection 118(4) - Limitations re s. (1)

Paragraph 118(4)(a.1)

See Also

Ullah v. The Queen, 2014 DTC 1022 [at 2632], 2013 TCC 387 (Informal Procedure)

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Subsection 118(5) - Support

Cases

Nelson v. Canada (Attorney General), 2000 DTC 6556 (FCA)

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See Also

Cook v. The Queen, 2017 TCC 188 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Effective Date tax effect given to a retroactive court order 150

Ochitwa v. The Queen, 2014 DTC 1195 [at 3740], 2014 TCC 263 (Informal Procedure)

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Giroux v. The Queen, 2012 DTC 1286 [at 3883], 2012 TCC 284 (Informal Procedure)

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Administrative Policy

8 May 2014 External T.I. 2014-0516711E5 F - Accord écrit et Pension alimentaire

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Subsection 118(5.1) - Where subsection (5) does not apply

See Also

Cunningham v. The Queen, 2012 DTC 1223 [at 3622], 2012 TCC 279 (Informal Procedure)

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Subsection 118(6) - Definition of dependant

See Also

Savoy v. The Queen, 2011 DTC 1086 [at 479], 2011 TCC 73 (Informal Procedure)

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Subsection 118(7) - Definitions

See Also

Létourneau v. The Queen, 2010 DTC 1098 [at 3020], 2009 TCC 614 (Informal Procedure)

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Morin v. The Queen, 92 DTC 1069 (TCC)

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Pension Income

See Also

Taylor v. The Queen, 2014 DTC 1108 [at 3229], 2014 TCC 102 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Annuity periodic discretionary withdrawals ≠ periodic amount 57

Cantin v. The Queen, 2014 DTC 1076 [at 3061], 2014 TCC 20 (Informal Procedure)

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Administrative Policy

6 May 2014 May CALU Roundtable, 2014-0523311C6 - CALU Pension splitting - question 4

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25 June 2012 External T.I. 2011-0398691E5 - Conversion of U.S. Traditional IRA into Roth IRA

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4 January 1993 Memorandum 923244 (November 1993 Access Letter, p.505, ¶C117-207)

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