Section 118.61

See Also

Gallant v. The Queen, 2012 DTC 1140 [at 3233], 2012 TCC 119 (Informal Procedure)

Woods J. found that the Crown was not estopped from applying s. 118.61(4) to reduce the taxpayer's unused tuition, textbook and education tax...

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Administrative Policy

Subsection 118.61(1)

Administrative Policy

31 May 2002 Internal T.I. 2002-0131647 F - REPORT CREDITS FRAIS SCOLARITE

Although the credits under ss. 118.5(1), 118.6(2) and 118.61(2) are permissive, the formula in s. 118.61(1) used to calculate the unused portion...

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