Barnes v. The Queen, 2009 DTC 1554, 2009 TCC 429 (Informal Procedure) -- summary under Paragraph 118.2(2)(l.2)

By services, 28 November, 2015

A swimming pool which the taxpayer built in his backyard for the purposes of permitting essential physiotherapy to be conducted for the benefit of his disabled daughter did not qualify given that many fully able bodied Canadians installed pools such as this in their backyards.

Topics and taglines
Topic
Income Tax Act - s. 118.2(2)(l.2)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333593
Extra import data
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