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Section 122.7

Table of Contents

Subsection 122.7(1)

Eligibile Dependant

Administrative Policy(1)

Subsection 122.7(1)

Eligibile Dependant

Administrative Policy

9 November 2010 External T.I. 2010-0357091E5 F - Prestation fiscale pour le revenu de travail

Two separated spouses share custody of their child, with neither paying support, and neither having remarried. Of whom is the child an eligible...

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Working Income

Paragraph (c)

See Also

Fyfe v. The Queen, 2022 TCC 20 (Informal Procedure)

The taxpayer spent approximately six months per year doing construction, repair and other work for a friend, and the balance of the year sailing...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit	small seasonal business with one client was still a business	148