Tax Law

Manon Labrecque Vs Her Majesty The Queen Tax Research Assignment get across 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 radical 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 fear expenses were incurred on Saturdays, when both parents were not compulsory 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 tyke care supporter for autistic kidskinren on 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 valuate payer child to enable the tax payer, to perform the duties of an office or trade. The diplomatic minister of National Revenue disallowed the deduction because the expenses were not incurred at the extradite 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 tell whether it is absolutely needed for the taxpayer to keep up employment at the detailed moment when child care services are rendered, or whether it is enough to examine that the services in question allowed the taxpaye r to hold and maintain employment at any tim! e during the opposite days of...If you trust to get a full essay, cabaret it on our website: OrderCustomPaper.com

If you want to get a full essay, visit our page: write my paper