Last updated on 14 February 2024

What are the requirements for extraordinary charges?

To qualify for this income deduction, extraordinary expenses must meet certain criteria:

  • They must significantly reduce the taxpayer's ability to pay.
  • An expense is considered extraordinary if it is not typically incurred by the majority of taxpayers in similar income situations.
  • An extraordinary expense must also be unavoidable, meaning material, legal, or moral reasons prevent the taxpayer from avoiding it.
  • Only expenses actually incurred by the taxpayer are considered.
  • Any reimbursements must be deducted from the total expenses.
  • To be considered genuine, expenses must exceed a percentage of income determined based on family situation.



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