Précis: In the case of joint custody of children there is a considerable body of case law that a parent making a support payment is not entitled to dependent tax credits unless the other parent makes similar payments. The courts have held that a netting of support obligations resulting in one parent making the net payment to the other does not suffice for these purposes and the payer parent is not entitled to tax credits. In this case Mr. Justice Miller accepted, on the peculiar facts before him, that the intention of the parties was that each would make a support payment and that the net payment made by the husband (which also took into account travel expenses on top of his support obligations) was not central to their bargain. On that basis he was prepared to allow Mr. Lawson the credits claimed for 2013. There was no order as to costs since this was an informal procedure appeal.
Lawson v. R. - TCC: Joint custody taxpayer entitled to dependent tax creditsPlus >