Words and Phrases - "support"

a
89
b
44
c
82
d
56
e
40
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
93
t
47
u
16
v
10
w
23
y
2

15 February 2000 Internal T.I. 2000-0004477 F - MARIE ET SUBVIENT AUX BESOINS

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(a)
less wealthy spouse can provide support (prior to any marriage breakdown)

The Agency rejected the proposition that Robichaud contradicted its view that, for purposes of the s. 118(1)(a) credit, the normal presumption is...

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Words and Phrases
support

The Queen v. Robichaud, 83 DTC 5265, [1983] CTC 195 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(a)
taxpayer did not "support" her spouse with a higher income

A taxpayer who married on December 23 and whose husband's income for the balance of the year thus was miniscule could not claim her husband as a...

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Words and Phrases
support
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) 14