Précis: Ms. Crete separated from her ex-spouse in early 2012 and thereafter she and he ex-spouse shared custody of their children. She continued to receive Canada Child Tax Benefits as before until 2014 when, in response to a CRA request for confirmation of her status, she indicated that he was a shared-custody parent (in addition, CRA admitted that she had specifically informed CRA of the shared custody arrangement in late 2013). As a result of that she was assessed for overpayments of Canada Child Tax Benefits (and related GST Credits).
Crete v. R. - TCC: Appeal of over-payment of Canada Child Tax Benefits by shared-custody parent rejectedREAD MORE »