Words and Phrases - "resided with"
27 July 2010 External T.I. 2010-0364841E5 F - Questions relatives à une séparation
no supporting person where two spouses lived separate and apart under same roof
In connection with finding that child care expenses incurred in the year, in the context of the correspondent living separate and apart from the...
Words and Phrases
resided withLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | two separated spouses living under the same roof required to agree on which one claims the s. 118(1)(b) credit | 155 |
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(a) | joint payment of expenses incurred under the same roof did not preclud two separated spouses living “separate and apart” | 179 |