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Q: Mimi has purchased a handphone in Year 2020 but did not claim the lifestyle relief in Year of Assessment (YA) 2020, can she claim in YA 2021?
A: She cannot claim the relief in YA 2021. She will need to revise the YA 2020's tax return if she wants to claim the relief.
Wishing you plentiful tax savings!
Zen Chow
YYC Tax Guru