Do i claim the money my mom gives me to take care of her on my income tax ?

I took my mom in and am my moms primary care giver. She wants to give me money monthly to live here and to care for her. Do I have to declare this money ?

Asked over 1 year ago in Ontario
Categories: Municipal Law  Tax  Elder Law  Contracts  Human Rights  Labour & Employment  General Legal Questions  Family Law  Landlord-Tenant

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Shira Kalfa

Answer by Shira Kalfa

Not VerifiedOntario lawyer

Yes, this is technically income subject to income tax under section 3 of the Income Tax Act. Note however that gifts are exempt from taxation and so if your mom were to gift you the money then the funds would not be taxable. However, in order to have a valid gift, no consideration must be exchanged - which means plainly that no work is performed in exchange for the funds. In your case, you are clearly rendering services and so technically this could not be characterized as a true 'gift'. In accordance with the the facts you provided, the answer to your question is that the funds your mom pays you for your services is indeed taxable. 

Posted 11 months ago

Shira Kalfa is a founding partner of Kalfa Law, a business & tax law firm in Toronto. As the lead solicitor at Kalfa Law, Shiras' practice is focused on:

Corporate law including incorporation, joint ventures, partnership agreements, shareholder agreements and corporate restructuring
• Commercial law including asset and share purchase and sale transactions, contract drafting and review and financing
Tax law & tax planning 
Learn more about Kalfa Law here
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Please note that this is for informational purposes only and does not constitute legal advice to you. Legal advice pertaining to your particular situation can only be provided by a lawyer who has met with you to obtain all pertinent background information necessary to give you a formal legal opinion. For formal legal advice, hire a lawyer (many give a free first consultation). Contact Shira Kalfa, or search the Lawyer Directory.

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