Section 118.041

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.