Savoy v. The Queen, 2011 DTC 1086 [at at 479], 2011 TCC 73 (Informal Procedure) -- summary under Subsection 118(6)

By services, 28 November, 2015

In determining that the taxpayer's quadriplegic brother was the taxpayer's dependant, Hogan J. stated (para. 3):

The renovations were done so that the Appellant's brother would have suitable accommodation where he could be properly cared for near his family. In my opinion, this is precisely the type of support that is contemplated by the definition of dependent.

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Topic
Income Tax Act - s. 118(6)
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Node
Drupal 7 entity ID
333534
Extra import data
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