Allott v. The Queen, 2010 DTC 1382 [at at 4521], 2010 TCC 232 (Informal Procedure) -- summary under Subsection 63(1)

By services, 28 November, 2015

The taxpayers were permitted to deduct babysitting expenses despite being unable to obtain a receipt from the teenage babysitter. The filing of receipts was "directory" rather than "mandatory."

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Topic
Income Tax Act - s. 63(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338532
Extra import data
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