Ayala v. The Queen, 79 DTC 5083, [1979] CTC 111 (FCTD) -- summary under Paragraph 1(b)

By services, 28 November, 2015

S.63 of the Income Tax Act which (in 1974) contained less restrictive qualifications for the child care expense in the case of women than in the case of men, was not contrary to the Bill.

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