Eligible Adoption Expense
A taxpayer incurs unsuccessful expenses to adopt a child from Country A, but then incurs expense to successfully adopt a child from Country B or,...
Foley v. The Queen, 2021 TCC 92 (Informal Procedure)
The taxpayer unsuccessfully claimed that the exclusion from the scope of the adoption tax credit (“AETC”) under s. 118.01 of various expenses...
|Locations of other summaries||Wordcount|
|Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1)||limiting the AETC to adoption-related expenses does not perpetuate or exacerbate any preexisting disadvantage or prejudice||381|