Précis: The taxpayer had two teen-aged children, one of whom, the son, was autistic. She claimed that even though her son divided his time between her home and that of her ex-spouse, she bore the brunt of his special needs and should therefore be entitled to a full Canada Child Tax Credit. CRA limited her claim in the case of both children to 50% of the Canada Child Tax Credit and she appealed to the Tax Court in respect of her son.
Borgstadt v. R. - TCC: Taxpayer was shared-custody parent of older autistic childREAD MORE »