Section 118.9

Table of Contents

Section 118.9 - Transfer to parent or grandparent
See Also(2)
Administrative Policy(1)
Subsection 118.9(4)
Administrative Policy(1)

See Also

Agence du revenu du Québec v. Cristofaro, 2021 QCCA 1025

The taxpayer, who was an Ontario resident, paid taxes in Quebec as a result of his professional firm carrying on a portion of its practice through...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Territorial Limits Oceanspan applied to preclude credit transfer from a non-taxpayer 227

Cristofaro v. Agence du revenu du Québec, 2020 QCCQ 1461, rev'd  2021 QCCA 1025

The taxpayer, who was an Ontario resident, paid taxes in several provinces including Quebec as a result of his professional firm’s business...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer individual with no residence or source of income in Quebec nonetheless might be liable for Quebec tax 372

Administrative Policy

15 January 2004 Internal T.I. 2003-0026827 - Non-resident & Tuition & Educations credits

A Canadian-resident father is claiming tuition and education tax credits transferred under s. 118.9 from his non-resident daughter who has been...

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Subsection 118.9(4)

Administrative Policy

12 April 1995 External T.I. 9417135 - CANADIAN MUTUAL FUND TRUST-NON-RESIDENT

"All or substantially all" is considered to be 90%.

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