Précis: This case concerned the appellant’s entitlement to the Canada Child Tax Benefit (“CCTB”) during the months of May and June of 2013. Mr. Shevchyk had a series of very serious accidents as well as a dispute with his oldest daughter, the upshot of which was that although he continued to support all three children they did not live with him during the period of his convalescence. CRA took the position that he was not entitled to CCTB’s for the three children because his oldest daughter had moved out and, CRA claimed, the Children’s Aid Society had taken custody of the two younger children. The Tax Court concluded that Mr. Shevchyk did not lose custody of the younger children and that he supported them and his oldest daughter throughout the period under appeal. As a result the appeal was allowed.
Shevchyk v. R. - TCC: Notwithstanding unusual facts taxpayer entitled to Canada Child Tax BenefitREAD MORE »