Canada v. Marceau, 2008 DTC 6511, 2007 FCA 352 -- summary under Subsection 118.4(1)

By services, 28 November, 2015

Substantial time was spent in preparing anallergic foods for the taxpayer's daughter, who had 38 food allergies. The taxpayer did not in light of s. 118.4(1)(e) qualify for the disability tax credit given that the significant meal preparation time related to a dietary restriction.

Topics and taglines
Topic
Income Tax Act - s. 118.4(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333619
Extra import data
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