Is a spouse entitled to a deduction under section 19 of the Income Tax Act?
British Columbia, Canada
The following excerpt is from Salmond v. Salmond, 2007 BCSC 264 (CanLII):
As Egan v. Egan, [2002] B.C.J. No. 896, 2002 BCCA 275 notes at ¶23: … In imputing income to a spouse under s. 19, it is important to emphasize that the court must consider the reasonableness of expenses claimed by the spouse as an expense deduction (s. 19(1)(g)), and that, under s. 19(2), the reasonableness of an expense deduction is not governed solely by whether the deduction is permitted under the Income Tax Act.
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