Sherman v. The Queen, 2000 DTC 1523 (TCC)
"may be deducted" references permissive deduction
In affirming the taxpayer's ability to deduct charitable credits in computing his AMT without also deducting them in computing his liability for tax under Division E, Hamlyn TCJ. stated (at p. 1525):
"Parliament's choice of the word 'may be deducted' is clear and precise: 'may' is permissible [sic] and not mandatory. The words do not lend themselves to an interpretation 'may be deducted and were deducted'".
Words and Phrasesmay may be deducted