Tax Court of Canada


Social Welfare

INCOME TAX
By buying tickets each week, amounts claimed did not qualify for public transit tax credit

Appeal by taxpayer from reassessment by Minister under Income Tax Act (Can.), for 2009 taxation year. Taxpayer lived in Whitby Ontario and commuted to work in downtown Toronto each day by taking train. Taxpayer purchased tickets which were valid for ten rides for $64.25 to $66.75. Taxpayer claimed those amounts under public transit tax credit as provided in s. 118.02(2) of Act. Appeal dismissed. Tickets that were purchased by taxpayer were paper tickets, not an “eligible electronic payment card” or an “eligible public transit pass” as required by Act. By buying tickets each week, amounts claimed did not qualify for public transit tax credit.

Taino v. Canada

(July 25, 2012, T.C.C., Webb J., File No. 2011-3106(IT)I) 218 A.C.W.S. (3d) 228 (6 pp.).

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