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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|Tax Topics - Income Tax Act - Section 152 - Subsection 152(1)||105|
S1-F2-C2 - Tuition Tax Credit
CRA provides an in-depth example of the s. 118.61 formula.