Précis: The taxpayer claimed Canada Child Tax Benefits for both children of her former marriage. CRA denied most of the Benefits on the basis that the taxpayer and her ex-spouse were shared-custody parents during most of the period. In the end it boiled down to a question of credibility and the Tax Court preferred the evidence of the father, i.e., that the children were primarily in his custody during the period in question. The mother was held however to have had sole custody of one of the children during the month of July, 2014.
Margeau v. R. - TCC: Appellant entitled to small amount of Canada Child Tax BenefitREAD MORE »