Words and Phrases - "therapy"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Hughes v. The Queen, 2018 TCC 42 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(a.1)
care of a child with severe and stringent dietary requirements qualified for the disability tax credit

The taxpayer applied for the disability tax credit (“DTC”) in respect of her daughter, Gwynneth, in June 2015 using CRA’s form T2201, which...

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Words and Phrases
therapy

Mullings v. The Queen, 2017 TCC 133 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1) - Paragraph 118.3(1)(a.1)
time spent administering medical formula food was therapy

The taxpayer’s ability to claim the disability tax credit in respect of her young child, who suffered from an inability to digest a common amino...

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Words and Phrases
therapy
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(1.1) - Paragraph 118.3(1.1)(d) time spent administering special “medical formula” foods to a child counted as therapy administration and not as dietary control 319