Income Tax Folio S1-F3-C1, Child Care Expense Deduction Series 1: Individuals Folio 3: Family Unit Issues Chapter 1: Child Care Expense Deduction Summary The purpose of

ITA Sections: 118, 118.03, 118.031, 118.2(2), 118.3, 118.3(1), 118.6(1), 118(1), 118(1)(c), 220(2.1), 248(1), 251(2)(a), 251(6), 252(1), 252(2)(a), 3(f), 56(1)(n.1), 56(1)(n), 56(1)(o), 56(1)(r), 6, 60(v.1), 60(w), 63, 64.1, 7, 81(1)(a), 81(4)

Topics: Child Care Expense Deduction

Ross v. The Queen (2018 TCC 215)

Category: Case Law (Tax Cases)

November 1, 2018

Ross v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2018-11-01 Neutral citation 2018 TCC 215 File numbers 2017-3232(IT)I Judges and

ITA Sections: 56.1(4), 60.1, 60.1(4)

Topics: Spousal support

Dicks v. The Queen (2018 TCC 197)

Category: Case Law (Tax Cases)

October 31, 2018

Dicks v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2018-10-31 Neutral citation 2018 TCC 197 File numbers 2017-3737(IT)I Judges and

ITA Sections: 56.1(4), 60, 60.1, 60.1(4), 60(b)

Topics: Spousal support

Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance

Category: CRA Interpretations

April 25, 2017

Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Series 1: Individuals Folio 2: Students Chapter 3: Scholarships, Research Grants and Other

ITA Sections: 104(13), 105(1), 110(1), 110(1)(g), 115(2)(e)(ii), 118.5(1), 153(1)(s), 200, 56(1)(a)(iv), 56(1)(n), 56(1)(o), 56(1)(q), 56(1)(r), 56(1)(z.1), 56(2), 56(3.1), 56(3), 6(1)(a), 6(3), 60(n)(vi), 60(q), 60(v.1), 67, 9(1), Reg 7700

Topics: Research Grants and Other Education Assistance

Income Tax Folio S4-F2-C1, Deductibility of Fines and Penalties

Category: CRA Interpretations

March 20, 2017

Income Tax Folio S4-F2-C1, Deductibility of Fines and Penalties Series 4: Businesses Folio 2: Deducting Business Expenses Chapter 1: Deductibility of Fines and Penalties

ITA Sections: 14(5)(d), 142.4(10), 18(1)(a), 18(1)(b), 18(1)(c), 18(1)(h), 18(1)(t), 18(9.1), 20(1)(c), 40(1), 60(o), 67.3, 67.5, 67.6, 9(1)

Topics: Deductibility of Fines and Penalties

Income Tax Folio S2-F1-C2, Retiring Allowances

Category: CRA Interpretations

February 8, 2017

Income Tax Folio S2-F1-C2, Retiring Allowances Series 2: Employers and Employees Folio 1: Specific Plans Offered by Employers to Employees Chapter 2: Retiring Allowances Summary This Chapter

ITA Sections: 248(1), 56(1)(a), 60(j.1)

Topics: Retiring Allowances

Income Tax Folio S3-F6-C1, Interest Deductibility

Category: CRA Interpretations

March 17, 2016

Income Tax Folio S3-F6-C1, Interest Deductibility Series 3: Property, Investments, and Savings Plans Folio 6: Interest Chapter 1: Interest Deductibility Summary The purpose of this Chapter is

ITA Sections: 12.2, 138(12), 143.4, 16, 16(1), 18(1)(e), 18(12), 20.1, 20.1(4), 20(1)(c), 20(1)(c)(i), 20(1)(c)(ii), 20(1)(c)(iii), 20(1)(c)(iv), 20(1)(d), 20(1)(e)(iv.1), 20(1)(f), 20(2.01), 20(2.1), 20(2.2), 20(2), 20(3), 248(1), 60(d), 67.1, 67.5, 84(4.1), 87(7), 9

Topics: Interest Deductibility

Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime

Category: CRA Interpretations

November 24, 2015

Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime Series 3: Property, Investments and Savings Plans Folio 9: Miscellaneous

ITA Sections: 12.2, 12(1)(i), 15(1)(b), 152(4), 163(2), 18(1)(a), 18(1)(h), 20(1)(p), 248(1), 3, 4, 40(2)(f), 44(2), 46(1), 49, 5(1), 52(4), 54, 56(1)(d.1), 56(1)(d), 56(1)(n), 6(1)(a), 6(3), 60(a), 69(1)(c), 9, 9(1), Reg 300, Reg 304

Income Tax Folio S1-F3-C3, Support Payments

Category: CRA Interpretations

November 23, 2015

Income Tax Folio S1-F3-C3, Support Payments Series 1: Individuals Folio 3: Family Unit Issues Chapter 3: Support Payments Summary The purpose of this Chapter

ITA Sections: 118(5), 56.1, 56(1)(b), 56(1)(c.2), 60.1, 60(b), 60(c.2)

Topics: Support Payments

IT99R5- Legal and Accounting Fees

Category: CRA Interpretations

September 6, 2002

NO.: IT-99R5 (Consolidated) DATE: See Bulletin Revisions section SUBJECT: INCOME TAX ACT Legal and Accounting Fees REFERENCE: Paragraph 18(1)(a) (also sections 9 and 239; subsections 13(12), 20(9),

ITA Sections: 13(12), 14(5), 18(1)(a), 20(1)(b), 20(1)(cc), 20(1)(e), 20(9), 239, 248(1), 40(1), 56(1)(b), 56(1)(l.1), 56(1)(l), 6(1)(f), 6(1)(j), 60(o.1), 60(o), 8(1)(b), 8(1)(c), 9

Topics: Legal and Accounting Fees

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ITA Section: 60

Income Tax Folio S1-F3-C1, Child Care Expense Deduction

Ross v. The Queen (2018 TCC 215)

Dicks v. The Queen (2018 TCC 197)

Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance

Income Tax Folio S4-F2-C1, Deductibility of Fines and Penalties

Income Tax Folio S2-F1-C2, Retiring Allowances

Income Tax Folio S3-F6-C1, Interest Deductibility

Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime

Income Tax Folio S1-F3-C3, Support Payments

IT99R5- Legal and Accounting Fees

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