Words and Phrases - "alteration"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

Hillier v. The Queen, 2000 DTC 2145 (TCC) (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2)

In finding that the additional cost of constructing a new home that were attributable to the need to establish a contaminant-free environment for the daughter of the taxpayer (who is suffering from pervasive developmental disorder) qualified for credit, Bowman TCJ. stated (at p. 2147):

"All alterations or renovations involve in some degree the creation of something new. I see no reason why this should not, in the context of this legislation, involve the creation of a new structure where there must be changes and additions to conventional plans to incorporate special features necessary to accommodate the medical needs of a particular person."

Words and Phrases
alteration