Hillier v. The Queen, 2000 DTC 2145 (TCC) (Informal Procedure) -- summary under Section 12

By services, 28 November, 2015

Bowman TCJ. applied s. 12 in finding that a reference in s. 118.2(2)(l.2) of the Act to reasonable expenses relating to "renovations or alterations to a dwelling" included costs of constructing a new dwelling that were attributable to the medical condition of the taxpayer's daughter.

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