Précis: This is yet another case where in a joint custody arrangement only one parent pays support. The Courts have established clear precedent that in such cases the payor parent is not entitled to treat one of the children as a dependant for tax purposes. Justice Boyle simply applied that precedent and dismissed the taxpayer’s appeal. There was no order as to costs as this was an informal procedure appeal.
Huneault v. R. - TCC: Shared custody - father cannot claim one dependant if mother does not also pay supportREAD MORE »