Section 122.5


Lister v. The Queen, 94 DTC 6531, [1994] 2 CTC 365 (FCA)

In response to a submission that s. 122.5 discriminated against children under the age of 19 because it is only their parents who are entitled to claim the tax credit on their behalf, Létourneau J.A. found that the applicants had failed to establish any prejudice or stereotyping in these circumstances, nor any fundamental unfairness. Accordingly, the provision was not contrary to s. 15(1) of the Charter.

Subsection 122.5(1) - Definitions

Adjusted Income

Administrative Policy

12 May 2006 Internal T.I. 2006-0184781I7 F - Montant forfaitaire reçu en vertu de 56(1)v)

deductibility of s. 56(1)(v) inclusions under s. 110(1)(f) did not detract from inclusion in adjusted income

Lump sum workers' compensation payments included in income under s. 56(1)(v) were also included in adjusted income for GSTC purposes notwithstanding that the same amounts were deductible in computing taxable income under s. 110(1)(f).

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount lump sum workers’ compensation payments were not qualifying amounts 39
Tax Topics - Income Tax Act - Section 122.6 - Adjusted Income lump sum workers' compensation payments were deductible under s. 110(1)(f), but not deductible from adjusted income 39

Qualified Relation

Administrative Policy

19 September 1991 Memorandum (Tax Window, No. 9, p. 12, ¶1463)

Where individuals indicate that there has been a breakdown of their marriage or other conjugal relationship, RC is inclined to accept their word even in the absence of a separation agreement or other formal recognition of the breakdown.