Adams v. The Queen, 85 DTC 5528, [1985] 2 CTC 317 (FCTD) -- summary under Paragraph 118(1)(d)

By services, 28 November, 2015

A fetus is not a child for the purposes of s. 109(1)(d) and is not wholly dependent for support upon the husband of the mother.

Topics and taglines
Topic
Income Tax Act - s. 118(1)(d)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333529
Extra import data
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