Section 118.92

Table of Contents

Administrative Policy

18 March 2009 External T.I. 2009-0309211E5 F - Crédits d'impôt personnels

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Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(d) satisfaction of clothing needs of institutionalized adult child would be sufficient to engage the credit 157
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) parent separated for part of year could claim the wholly dependent person credit only if he did not deduct support 238