Subsection 118.041(1)
Qualifying Expenditure
Paragraph (g)
Cases
Patrie v. The Queen, 2019 TCC 276 (Informal Procedure)
The house of the taxpayer and his wife had rickety stairs leading down to the yard. To address increasing mobility issues of his wife, the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.041 - Subsection 118.041(1) - Qualifying Renovation | deck and stairway were constructed for mobility or harm-avoidance reasons | 149 |
Qualifying Renovation
See Also
Patrie v. The Queen, 2019 TCC 276 (Informal Procedure)
Rickety stairs increasingly interfered with the access of the taxpayer’s wife (who had progressing mobility issues and was acknowledged to be an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.041 - Subsection 118.041(1) - Qualifying Expenditure - Paragraph (g) | a value-enhancing home renovation could qualify for home accessibility tax credit purposes | 169 |
Subsection 118.041(3)
Administrative Policy
15 March 2016 External T.I. 2015-0606911E5 F - Home Accessibility Tax Credit
Can the HATC be claimed if the individual who makes or incurs an expenditure respecting a dwelling is not a "qualifying individual" or an...