Добавлено: 13 дек 2006, 23:08
Here we go.Nataly писал(а):Wow! Это что-то новенькое. Такую интерпретацию я еще не слышала.aleks97 писал(а):Тама есть еще приписка, что можно списывать на чайлд кеар, если ЭТО освобождает неработающего супруга для РАБОТЫ или ПОИСКА РАБОТЫ.Тама, это где?
Вообще-то вот (хоть и не прилично теперь, вроде бы, на CRA ссылаться. Звиняйте, я уж по привычке.)![]()
http://www.cra-arc.gc.ca/E/pub/tp/it495 ... P139_18198
CRA писал(а): Child care expense
¶ 1. The term child care expense is defined in subsection 63(3). Child care expense means an expense incurred for services rendered in a taxation year for the purpose of providing child care services for any eligible child (see ¶ 7) of a taxpayer if the services were provided to enable the taxpayer or a supporting person (see ¶ 10) of the child for the year:
to perform the duties of an office or employment;
to carry on a business either alone or as a partner actively engaged in the business;
to carry on research or any similar work for which the taxpayer or supporting person received a grant; or
to attend a secondary school or designated educational institution where the taxpayer is enrolled in a full-time or part-time educational program (see ¶ 20).
The taxpayer or supporting person must have resided with the child at the time the expense was incurred in order for the expense to qualify as a child care expense