Words and Phrases - "support"
15 February 2000 Internal T.I. 2000-0004477 F - MARIE ET SUBVIENT AUX BESOINS
The Agency rejected the proposition that Robichaud contradicted its view that, for purposes of the s. 118(1)(a) credit, the normal presumption is that spouses live together and are mutually dependent unless there is a breakdown of their marriage. This was supported by the meaning accorded to the phrase "at any time in the year" in the Isaac case (95 DTC 859), indicating that a person could support their spouse for short periods throughout the year.
Accordingly, a less wealthy spouse could provide financial or non-financial support to their partner at some point during the year, as illustrated in McKee, 60 DTC 443.
The Queen v. Robichaud, 83 DTC 5265, [1983] CTC 195 (FCTD)
A taxpayer who married on December 23 and whose husband's income for the balance of the year thus was miniscule could not claim her husband as a dependant, despite expenditures (such as for clothing) being made by her for his benefit, because her husband's wages were twice her wages and she thus could not establish that she "supported" him.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) | 14 |