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Practical Income Manual 2021.


Due to personal and family circumstances

Relative to habitual residence

By donations and donations

Other deductible concepts

  • For fostering minors.
  • For multiple births.
  • For caring for family members with disabilities.
  • For care of minor children up to and including 14 years of age.
  • For widowed taxpayers.
  • For acquisition or rehabilitation of habitual residence for young people and for victims of terrorism.
  • For renting a habitual residence for taxpayers under 36 years of age.

No approved deductions.

  • For receiving remuneration from dependent work.
  • For purchasing school supplies.
  • By investment in the acquisition of shares or participations as a result of agreements to establish or increase capital in commercial companies.