Précis: The taxpayer and his former common-law partner had one child, DF, in 2010. In 2010 the taxpayer was diagnosed with multiple sclerosis (“MS”) and that condition deteriorated over time. In 2012 the partners separated. Prior to July 2013 the two parents roughly shared custody of DF. In July of 2013 the taxpayer’s condition had deteriorated to the point that he moved in with his parents and only had custody of DF from late Friday afternoon to early Sunday evening.
CRA denied the taxpayer both the Canada Child Tax Benefit and the GST/HST Credit both before and after July of 2013. The taxpayer’s appeal to the Tax Court was allowed for the period prior to July of 2013 on the basis that he was a shared-custody parent prior to that date. There was no order as to costs since this was an informal procedure appeal.
Furlan v. R. – TCC: Shared custody parent entitled to child tax credits prior to the onset of severe disabilityREAD MORE »