The taxpayer's court-ordered daycare expenses were not deductible under s. 63(3) because he did not reside with the child. Webb J. dismissed the taxpayer's argument that s. 63(3) was discrimination prohibited under s. 15(1) of the Charter, because "whether a child is residing with one person or another is not a characteristic that is immutable or changeable only at an unacceptable cost to personal identity" (para. 15).
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
331893
Extra import data
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