Tax Law

Manon Labrecque Vs Her Majesty The Queen Tax Research Assignment tabular array Of Contents Summary3 scope4 Relevant Link Cases6 Recommendations7 Conclusion8 Bibliography9 Executive Summary In the spell between Manon Labrecque and Her Majesty the Queen; regarding Manon Labrecques 2003 measureation year. The Minster of overpower area task revenue disall(a)owed a deduction in the amount of $635 for pincer tending expenses, found on the exposition under subdivision 63(3) of the Canadian Income Tax Act. The claw condole with expenses were incurred on Saturdays, when both parents were not required by their employers to work. Manon Labrecques eldest discussion; Simon, born on March 11, 1997, is a non-verbal autistic pincer for whom required special attention is required at all times. Services were provided by Association de Parents de lEnfance en tryingé de la Rive-Sud de Montréal, which included nipper care supporter for autistic tikeren on Satu rdays from 10:00 a.m. to 3:45 p.m. In reference to the Income Tax Act branch 63(3), Child care expense can only be deducted if the expense was incurred in Canada for an eligible tax revenue payer child to enable the tax payer, to perform the duties of an office or trade.

The minister of National Revenue disallowed the deduction because the expenses were not incurred at the inclose time the parents were playacting employment or office duties. They objected to allowing these deductions based on ii reasons; the couple didnt work on Saturdays so wherefore would the child need childcare and wherefore did the pa rent with the note income take the deductio! n, since this gave her a better tax deduction than her spouse. The income tax act definition never tell whether it is absolutely needed for the taxpayer to ease up employment at the very(prenominal) moment when child care services are rendered, or whether it is enough to examine that the services in question allowed the taxpayer to hold and maintain employment at any time during the opposite days of...If you trust to get a full essay, revise it on our website: OrderCustomPaper.com

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