Paragraph 122.2(2)(b)
Administrative Policy
19 September 1991 Memorandum (Tax Window, No. 9, p. 12, ΒΆ1463)
One spouse will not be considered as a supporting person in respect of the other if one of the individuals is terminally ill and resides at a hospital on a permanent basis.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.5 - Subsection 122.5(1) - Qualified Relation | 40 |