Tax Law

Manon Labrecque Vs Her Majesty The Queen Tax Research Assignment tabularise Of Contents Summary3 scope4 Relevant Link Cases6 Recommendations7 Conclusion8 Bibliography9 Executive Summary In the spell between Manon Labrecque and Her Majesty the Queen; regarding Manon Labrecques 2003 measureation year. The Minster of airfield area task revenue disall(a)owed a deduction in the amount of $635 for pincer tending expenses, base on the description under subdivision 63(3) of the Canadian Income Tax Act. The claw premeditation expenses were incurred on Saturdays, when both parents were not inevitable by their employers to work. Manon Labrecques eldest discussion; Simon, born on March 11, 1997, is a non-verbal autistic pincer for whom required special attention is required at all times. Services were provided by Association de Parents de lEnfance en tryingé de la Rive-Sud de Montréal, which included tiddler care supporter for autistic tiddlerren on S aturdays from 10:00 a.m. to 3:45 p.m. In reference to the Income Tax Act branch 63(3), Child care expense can only be deducted if the expense was incurred in Canada for an eligible valuate payer child to enable the tax payer, to perform the duties of an office or trade.

The curate of National Revenue disallowed the deduction because the expenses were not incurred at the present tense time the parents were playacting employment or office duties. They objected to allowing these deductions based on ii reasons; the couple didnt work on Saturdays so wherefore would the child need childcare and why did the parent with the note income take the deduction, s! ince this gave her a better tax deduction than her spouse. The income tax act definition never express whether it is absolutely needed for the taxpayer to save employment at the tiny moment when child care services are rendered, or whether it is enough to examine that the services in question allowed the taxpayer to hold and maintain employment at any time during the other(a) days of...If you trust to get a full essay, consecrate it on our website: OrderCustomPaper.com

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