Section 63

Subsection 63(1) - Child care expenses

Cases

See Also

Allott v. The Queen, 2010 DTC 1382 [at 4521], 2010 TCC 232 (Informal Procedure)

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Deputy Minister of Revenue for Quebec v. Letarte, 97 DTC 5515 (Queb. C.A.)

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Bailey v. MNR (1980), 1 C.H.R.R. 193 (C.H.R.T.)

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Administrative Policy

23 October 2015 External T.I. 2015-0614231E5 F - Frais de garde subventionnés

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Articles

Debra Gordon, "Child-Care Deduction", 1999 Canadian Tax Journal, No. 6, p. 1588.

Paragraph 63(1)(d)

Administrative Policy

22 October 2012 Internal T.I. 2012-0459681I7 F - Hiring Credit for Small Business and CCE deduction

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21 August 2014 Internal T.I. 2014-0542121I7 - Payments from the province of BC

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business parent compensation for teachers' strike 92

Subsection 63(2) - Income exceeding income of supporting person

See Also

George v. The Queen, 2010 DTC 1341 [at 4307], 2010 TCC 496 (Informal Procedure)

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The Queen v. McLaren, 90 DTC 6566 (FCTD)

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Subsection 63(3) - Definitions

Child Care Expense

Cases

Fannon v. Canada Revenue Agency, 2012 DTC 5130 [at 7247], 2012 FC 876, aff'd 2013 DTC 5088 [at 5975], 2013 FCA 99

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) non-custody parents not stereotyped 80

See Also

Kwan v. The Queen, 2018 TCC 184 (Informal Procedure)

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Jones v. The Queen, 2006 DTC 3531, 2006 TCC 501 (Informal Procedure)

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McLelan v. The Queen, 95 DTC 856 (TCC)

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D'Amours v. MNR, 90 DTC 1827 (TCC)

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4 October 1996 T.I. 962579 (C.T.O. "Child Care Component of Fees Paid to Private School")

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14 December 1990 Memorandum (Tax Window, Prelim. No. 2, p. 16, ¶1066)

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31 May 1990 T.I. (October 1990 Access Letter, ¶1462)

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Paragraph (b)

Subparagraph (b)(i)

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Earned Income

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Supporting Person

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