Cases
Lister v. The Queen, 94 DTC 6531, [1994] 2 CTC 365 (FCA)
In response to a submission that s. 122.5 discriminated against children under the age of 19 because it is only their parents who are entitled to claim the tax credit on their behalf, Létourneau J.A. found that the applicants had failed to establish any prejudice or stereotyping in these circumstances, nor any fundamental unfairness. Accordingly, the provision was not contrary to s. 15(1) of the Charter.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 67 |
Subsection 122.5(1) - Definitions
Adjusted Income
Administrative Policy
12 May 2006 Internal T.I. 2006-0184781I7 F - Montant forfaitaire reçu en vertu de 56(1)v)
Lump sum workers' compensation payments included in income under s. 56(1)(v) were also included in adjusted income for GSTC purposes notwithstanding that the same amounts were deductible in computing taxable income under s. 110(1)(f).
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount | lump sum workers’ compensation payments were not qualifying amounts | 39 |
| Tax Topics - Income Tax Act - Section 122.6 - Adjusted Income | lump sum workers' compensation payments were deductible under s. 110(1)(f), but not deductible from adjusted income | 39 |
Qualified Relation
Administrative Policy
19 September 1991 Memorandum (Tax Window, No. 9, p. 12, ¶1463)
Where individuals indicate that there has been a breakdown of their marriage or other conjugal relationship, RC is inclined to accept their word even in the absence of a separation agreement or other formal recognition of the breakdown.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.2 - Paragraph 122.2(2)(b) | 32 |