Norton v. The Queen, 2009 DTC 1102 [at at 558], 2008 TCC 91, aff'd 2010 DTC 5090 [at 6898], 2010 FCA 138 -- summary under Paragraph 81(1)(h)

By services, 28 November, 2015

The taxpayer resides at and operated two special care homes. Subsidies which she received from the Province of New Brunswick to cover part of the costs of care for residents did not qualify as social assistance payments under s. 81(1)(h) given that they represented consideration for services provided by her in the course of her business of providing long-term care services.

Topics and taglines
Topic
Income Tax Act - s. 81(1)(h)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338905
Extra import data
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