Canadian Tax Court Affirms Parental Discretion Over Non-Parental Child Care Decisions and Age of Children Home Along

September 21, 2018. Jamie Golombek, Financial Post – article: Canadian Tax Court Affirms Parental Discretion Over Non-Parental Child Care Decisions and Age of Children Home Along.

Non-parental child care expenses incurred so parents can “work” can be deducted for children age 0-15. Expenses include ‘camps’ and boarding school. This case broadens what can be called ‘child care’ and affirms parents right to determine the form of child care based on children’s needs.

lawSeptember 10, 2018. Frank J. Pizzitelli. Tax Court of Canada Judgments – judgment filing: See here for the full judgement. Below are a few quotes.

It is not for the state to decide who minds the Appellant’s children as long as the expenses claimed are reasonable.

The taxpayer is responsible for choosing…the child care services he or she wishes to use; the taxpayer makes this choice on the basis of the child’s needs, and this choice is an exercise of parental discretion.

A parent alone has the right to decide when a child 12 or older should stay home alone.