加拿大税法中代理付款的扣除

IF 0.2 Q4 LAW
Tatiana Hulan
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引用次数: 0

摘要

据估计,在过去十年中,加拿大的代孕安排增加了400%,部分原因是不孕不育率上升。这些安排的费用可能高达100000美元。使用代孕扩大家庭的个人和夫妇已根据《所得税法》第118.2(2)条的医疗费用税收抵免或第118.01(2)节的收养税收抵免寻求救济。这些付款的可抵扣性在加拿大税法中是一个相对较新的问题;然而,加拿大法院一直否认扣减代孕费用。加拿大税务法院已经审理了五起关于此事的案件,并否认了所有四起具有先例价值的案件的扣减。代孕者不符合“患者”的定义,不符合医疗费用税收抵免的资格,也不在收养税收抵免的范围内。这篇文章阐述了支持和反对允许代孕付款免税的法律和政策论点。它建议建立一种新的代孕费用税收抵免,在设计上类似于现有的收养税收抵免。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Deductibility of Surrogacy Payments in Canadian Tax Law
Surrogacy arrangements in Canada are estimated to have increased by 400% in the last decade, in part due to the rising rates of infertility. Costs for these arrangements can be upwards of $100,000. Individuals and couples using a surrogate to expand their family have sought relief under the medical expense tax credit pursuant to section 118.2(2) or the adoption tax credit pursuant to section 118.01(2) of the Income Tax Act. The deductibility of these payments is a relatively new issue in Canadian tax law; however Canadian courts have consistently denied the deduction of surrogacy payments. The Tax Court of Canada has heard five cases on the matter and has denied the deduction in all four that have precedential value. Surrogates do not meet the definition of “patient” to qualify for the medical expense tax credit and are outside the scope of the adoption tax credit. This article canvases legal and policy arguments in favour of and against allowing surrogacy payments to be tax deductible. It proposes the creation of a new surrogacy expense tax credit, similar in design to the existing adoption tax credit.
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