Subsection 63(1) - Child care expenses
Cases
Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695
Because the purpose for which the taxpayer incurred her child care expenses came squarely within the definition of "child care expenses" in s....
See Also
Allott v. The Queen, 2010 DTC 1382 [at 4521], 2010 TCC 232 (Informal Procedure)
The taxpayers were permitted to deduct babysitting expenses despite being unable to obtain a receipt from the teenage babysitter. The filing of...
Deputy Minister of Revenue for Quebec v. Letarte, 97 DTC 5515 (Queb. C.A.)
The taxpayer was entitled to present evidence that she had paid $8,660 in child care expenses in the year notwithstanding that she had receipts...
Bailey v. MNR (1980), 1 C.H.R.R. 193 (C.H.R.T.)
The former s. 63 was discriminatory because it excluded men from the benefit of the deduction, unless they were unmarried, separated or had a wife...
Administrative Policy
23 October 2015 External T.I. 2015-0614231E5 F - Frais de garde subventionnés
Under the amended Quebec regime for subsidized child care, there is a core contribution of $7.30 per day, per child, which is paid directly for...
Articles
Debra Gordon, "Child-Care Deduction", 1999 Canadian Tax Journal, No. 6, p. 1588.
Paragraph 63(1)(d)
Administrative Policy
21 August 2014 Internal T.I. 2014-0542121I7 - Payments from the province of BC
The proposed Temporary Parental Educational Support payments would be provided by the B.C. government to parents of children in kindergarten...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | parent compensation for teachers' strike | 98 |
Subsection 63(2) - Income exceeding income of supporting person
See Also
George v. The Queen, 2010 DTC 1341 [at 4307], 2010 TCC 496 (Informal Procedure)
The taxpayer, who earned more than his spouse, could not deduct from income $10,000 of childcare expenses under s. 63. Woods J. at para. 8: "The...
The Queen v. McLaren, 90 DTC 6566 (FCTD)
The word "income" in s. 63(2) require the existence of a positive sum. Consequently, where the supporting person had no income, s. 63(2) did not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 | 96 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 37 |
Subsection 63(3) - Definitions
Child Care Expense
Cases
Fannon v. Canada Revenue Agency, 2012 DTC 5130 [at 7247], 2012 FC 876, aff'd 2013 DTC 5088 [at 5975], 2013 FCA 99
The taxpayer's son did not reside with him when he incurred expenses in caring for his son, and therefore the expenses were not "child care...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation - Constitution Act, 1982 - Subsection 15(1) | non-custody parents not stereotyped | 84 |
See Also
Jones v. The Queen, 2006 DTC 3531, 2006 TCC 501 (Informal Procedure)
Woods J. accepted the taxpayer's evidence that she decided to enrol her twelve year old daughter in an after-school gym class to accommodate the...
McLelan v. The Queen, 95 DTC 856 (TCC)
The taxpayer was able to deduct the cost of a nanny for the period of approximately two months prior to her return to work given that, among other...
D'Amours v. MNR, 90 DTC 1827 (TCC)
At a time that the taxpayer was on maternity leave but was still entitled to receive salary from her employer in an amount, which in combination...
Administrative Policy
4 October 1996 T.I. 962579 (C.T.O. "Child Care Component of Fees Paid to Private School")
Although RC has no guidelines as to the percentage of total fees charged by private schools that represents child care expenses, amounts paid for...
14 December 1990 Memorandum (Tax Window, Prelim. No. 2, p. 16, ¶1066)
Expenses incurred for the purpose of providing child care services include advertising expenses, placement agency fees, and transportation...
31 May 1990 T.I. (October 1990 Access Letter, ¶1462)
Discussion of day-care and monitoring services provided by a college.
Supporting Person
Administrative Policy
17 May 2016 External T.I. 2015-0603711E5 F - Personne assumant les frais d'entretien
A parent (Parent1) who lived in Canada with an "eligible child" incurred related child care expenses in order to work as an employee. The other...