Précis: Mr. Stevenson paid support for the child of his former marriage. The payments were netted against notional payments made by his former wife. He claimed child tax credits which were denied by CRA. His appeal to the Tax Court was dismissed without costs holding that the credits were not available in the case of “net” support payments.
Stevenson v. R. – TCC: Divorced taxpayer not entitled to non-refundable tax credits in respect of “net” support payments in respect of child of his former marriageREAD MORE »