Tax Law

Manon Labrecque
Vs
Her Majesty The Queen

Tax Research Assignment

Table 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 subject area task revenue disall(a)owed a deduction in the amount of $635 for pincer tending expenses, based on the definition under subdivision 63(3) of the Canadian Income Tax Act. The claw care expenses were incurred on Saturdays, when both parents were not required 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 child care supporter for autistic children on Saturdays from 10:00 a.m. to 3:45 p.m. In reference to the Income Tax Act subsection 63(3), Child care expense can only be deducted if the expense was incurred in Canada for an eligible tax payer child to enable the tax payer, to perform the duties of an office or trade.



The Minister of National Revenue disallowed the deduction because the expenses were not incurred at the present 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, since this gave her a better tax deduction than her spouse.
The income tax act definition never stated whether it is absolutely needed for the taxpayer to hold employment at the precise 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 days of...If you trust to get a full essay, order it on our website: Orderessay



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