Précis: The taxpayer was denied the Canada Child Tax Benefit and the Goods and Services Tax Credit in respect of her three children. She appealed to the Tax Court on the basis that she was the primary caregiver. The Court accepted her position and allowed the appeal. There was no order as to costs since this was an informal procedure appeal.
Frobb v. R. – TCC: Taxpayer primary caregiver of her three childrenREAD MORE »