Tax Law

Manon Labrecque Vs Her Majesty The Queen Tax Research Assignment plank 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 area task revenue disall(a)owed a deduction in the amount of $635 for pincer tending expenses, ground on the interpretation under subdivision 63(3) of the Canadian Income Tax Act. The claw attention expenses were incurred on Saturdays, when both parents were not undeniable 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 pip-squeak care supporter for autistic kidskinren o n Saturdays from 10:00 a.m. to 3:45 p.m. In reference to the Income Tax Act subdivision 63(3), Child care expense can only be deducted if the expense was incurred in Canada for an eligible measure payer child to enable the tax payer, to perform the duties of an office or trade.

The take care of National Revenue disallowed the deduction because the expenses were not incurred at the arrange 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 wherefore di d 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 state whether it is absolutely needed for the taxpayer to take away employment at the fine 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, place it on our website: OrderCustomPaper.com

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