Section 118.3

Subsection 118.3(1) - Credit for mental or physical impairment

Cases

Canada (Attorney General) v. Buchanan, 2002 DTC 7397, 2002 FCA 231

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Partanen v. Canada, 99 DTC 5436 (FCA)

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See Also

Pekofsky v. The Queen, 2014 DTC 1151 [at 3487], 2014 TCC 183 (Informal Procedure)

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Walkowiak v. The Queen, 2013 DTC 1036 [at 170], 2012 TCC 453 (Informal Procedure)

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McKenna v. The Queen, 2005 DTC 1410, 2005 TCC 599 (Informal Procedure)

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Administrative Policy

S1-F1-C2 - Disability Tax Credit

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2 November 89 T.I. (April 90 Access Letter, ¶1180)

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Paragraph 118.3(1)(a.1)

Cases

Mullings v. The Queen, 2017 TCC 133 (Informal Procedure)

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Words and Phrases
therapy
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1.1) - Paragraph 118.3(1.1)(d) time spent administering special “medical formula” foods to a child counted as therapy administration and not as dietary control 296

See Also

Hughes v. The Queen, 2018 TCC 42 (Informal Procedure)

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Words and Phrases
therapy

Administrative Policy

8 March 2018 Internal T.I. 2017-0724351I7 - Disability tax credit - lab tests as therapy

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1.1)(d) appointment time for actual therapy not excluded 121

Paragraph 118.3(1)(b)

See Also

Connolly v. The Queen, 2019 TCC 160 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) there may be no authority for a Notice of Confirmation to pass on subsequent taxation year 142

Paragraph 118.3(1.1)(d)

Administrative Policy

8 March 2018 Internal T.I. 2017-0724351I7 - Disability tax credit - lab tests as therapy

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(a.1) lab testing not necessarily included in s. 118.3(1.1)(a.1) 167

Subsection 118.3(1.1)

Paragraph 118.3(1.1)(d)

See Also

Mullings v. The Queen, 2017 TCC 133 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(a.1) time spent administering medical formula food was therapy 141

Subsection 118.3(2) - Dependant having impairment

Administrative Policy

S1-F1-C2 - Disability Tax Credit

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