Précis: CRA denied the taxpayer Canada Child Tax Credits in 2009 and 2010. The Taxpayer established that both he and his former wife were paying support. He paid her for four children in her custody and she paid him for two children in his custody. There was no set-off. The Court accepted his evidence and allowed his appeal. There was no order as to costs as this was an informal procedure appeal.
Judickas v. R. - TCC: Taxpayer entitled to Canada Child Tax Credits - both parents paid supportREAD MORE »