Words and Phrases - "may deduct"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

Zhang v. The Queen, 2017 TCC 258 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1)
“may deduct” means “is permitted to deduct” rather than “chooses to deduct”

The taxpayer (Dr. Zhang) was a dentist who had $52,040 in tuition and education tax credits available to be carried forward to her 2014 taxation...

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Words and Phrases
may deduct