Words and Phrases - "psychotherapy"
Filiatrault c. La Reine, 2017 TCC 232 (Informal Procedure)
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - PractitionerQuebec psychotherapist was not a member of the psychologists’ profession
The taxpayer, who had previously practised as a career counsellor, began to practise psychotherapy in 1989. When he was accredited by his...
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Tax Topics - Excise Tax Act - Section 280 - Subsection 280(1) | due diligence defence to the imposition of interest is available | 211 |