The reader should, therefore, consider the chapter’s information in light of the relevant provisions of the law in force for the particular tax year being considered. While each paragraph in a chapter of a folio may relate to provisions of the law in force at the time it was written (see the Application section), the information provided is not a substitute for the law. Due to their technical nature, folios are used primarily by tax specialists and other individuals who have an interest in tax matters. The CRA issues income tax folios to provide a summary of technical interpretations and positions regarding certain provisions contained in income tax law. Examples are provided for lower and higher income taxpayers. It also discusses who is eligible to claim child care expenses and the limitations with respect to such claims. It comments on certain specific types of expenses and whether they qualify for deduction. This Chapter discusses the meaning of child care expenses including the circumstances under which such expenses may be deducted. The maximum child care expenses that can be claimed per child each year is limited to $5,000, $8,000 or $11,000 depending on the circumstances. The purpose of the legislative provisions regarding child care expenses is to provide some relief for taxpayers who incur child care expenses in order to work, carry on a business or undertake certain educational activities.
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