Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40 -- summary under Subsection 63(1)

By services, 28 November, 2015

Because the purpose for which the taxpayer incurred her child care expenses came squarely within the definition of "child care expenses" in s. 63(3), she was precluded from deducting such expenses in accordance with the more general rules governing deductibility in ss.9 and 18(1)(a).

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Topic
Income Tax Act - s. 63(1)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338529
Extra import data
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