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