Complimentary TaxLinks

This complimentary page is a sample of what's available for reading about selected tax topics in TaxLinks Pro.

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The latest news
What's New 2011
Media News
CRA Links
Income Tax Act and Regulations
Income Tax Act

 You can hunt through the Table of Contents to find a section, or you can change the address right at the end, to change to the section you want to see (there are 248 sections). Here's the link to section-1, click here, and then edit the -1 and make it -2 or -69 or -118.2 (medical expenses) 

Income Tax Regulations

The Act comes with ancillary Regulations found here and note that it's by page, so changing the page # will move you through, as will the Table of Contents , i.,

Page 121 is where you'll find Regulation 5700 with a listing of the medical devices and equipment referenced by S. 118.2(2)(m) and the next Page, 122 is where you'll find Retention of Books and Records in Regulation 5800 

Excise Tax Act (includes GST/HST)
ETA SchedV Part II Health Care Services

See definitions for 'medical practitioner' 'practitioner' See S. 5 re service rendered by medical practitioner to individual and S. 7 re services rendered to an individual by a practitioner (note, this includes audiologist, speech language pathologist)

See S. 14 re a supply of training service if training designed to assist with disorder or disability in coping with affects of the disorder or disability and... (b) one of three conditions exist...

i) certified in writing

ii) prescribed (there are no regulations at this time)

iii) gov't direct or indirect payment or partial payment and proof provided for payment

For these expenses, consider if the expense qualifes for medical expenses on Line 330 or LIne 331 as training is mentioned in ITA S. 118.2(2) under (e) for care, or care & training and also under (l.8) caregiver training

ETA S.261(3) GST/HST refund: paid in error

S. 14 above came into effect in Feb/2008, but you can only go back for 2 years from date of payment if you've been charged GST/HST in error.  Request a refund, but only with appropriate documentation.  The person who charged you, if they are still a registrant, claims it back once they pay you.
 


CPP Act & OAS Act
Canada Pension Plan Act
Old Age Security Act
Families
Families: Info about Disability & Medical
Families: Useful Links (original list)
Youth in Transition
Hiring Nannies/Caregivers
Consultations on Canada's Retirement Income System
Taxpayer Knowledge
Financial Literacy
Credit Management
Teach yourself tax: Teacher Tool Kit

Subscribe to the Student WorkBook for Case Studies to learn about tax.

Designed for teachers to work through in the computer lab with high school students

Accountants
GST/HST Harmonization
The two web pages that get the most hits...
Non-Profit organizations
Leaving Canada
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