Words and Phrases - "infirmity"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
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15
v
9
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22
y
2

GST/HST Memorandum 21-3 Respite Care Services January 2019

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part IV - Section 3

Lodging can be provided

2. An exempt supply of a service of providing care and supervision to an individual with limited physical or mental...

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Words and Phrases
disability infirmity

The Queen v. Diaz, 81 DTC 5112, [1981] CTC 138 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(d) - Subparagraph 118(1)(d)(ii)

"[T]he word 'infirmity' implies more than mere retirement age ... [and] must be taken in its general sense, i.e., the state of being of poor or...

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Words and Phrases
infirmity