Précis: Mr. Commet and his former spouse shared custody of their two children on a 50%/50% basis from 2010 until May of 2013 when their daughter started to live on a full time basis with her mother. Mr. Commet claimed tax credits in respect of his daughter for 2013 and they were denied. He appealed to the Tax Court which rejected his appeal on the basis that the “net” amount of support he paid was not the equivalent of support payments for the children being made by both Mr. Commet and his ex-spouse.
Commet v. R. - TCC: Tax Court not bound Superior Courts on child tax creditsREAD MORE »