Cook v. The Queen (September 26, 2017 – 2017 TCC 188, Russell J.).
Précis: The taxpayer agreed in 2010 to pay monthly support to her former wife in respect of a son of the marriage. In 2013 the former wife moved and, as a result, agreed that the son would be primarily in the custody of the taxpayer who would pay no further support in respect of the son. The taxpayer claimed dependent and child tax credits under paragraphs 118(1)(b) and (b.1) of the Income Tax Act for 2013. CRA denied the claim on the basis that during part of that year the taxpayer was paying support to her ex-wife in respect of the child. The taxpayer appealed to the Tax Court which agreed with the position of CRA holding that the credits in question could not be prorated. Accordingly the taxpayer’s appeal was dismissed. There was no order as to costs since this was an informal procedure appeal.
Decision: In light of the Court’s conclusion that the 2010 support agreement was in effect for at least some portion of 2013, its hands were tied:
 On the basis of all the foregoing I am inclined to the view that monthly payment of support amounts as provided by the December 2, 2010 Order did continue to be paid for some period of months in 2013, approximately until the ex-wife moved to Drayton Valley in that year, sometime between April and September.
 Having reached this factual conclusion, the question is whether there can be proration of the tax credits, where arguably subsection 118(5) applies for an entire taxation year even if only one or a few monthly support payments were made in that year. In this regard I concur with the decision of this Court in Young, supra, per Sarchuk, J., that no statutory language used in or in connection with subsection 118(1) indicates that the deductions may be prorated for a taxation year, noting in contrast with other provisions in the Act by which Parliament has explicitly provided for proration.
 A similar conclusion was reached in Giroux, supra. The Court there found that the subsection 118(1) deductions could not be shared for the same 2008 taxation year, and since the appellant was required to pay support for part of that year, only the former spouse could claim the credit for that year. At paragraphs 27 and 28 in Giroux:
 As for 2008, the situation is not the same. The former spouse was entitled to claim the credits set out in paragraphs 118(1)(b) and (b.1), since she was the custodial parent and supported the child G until November 1, 2008. The father took over that role starting on that date.
 Given that, under paragraph 118(4)(b), only one parent can claim the credits described in paragraphs 118(1)(b) and (b.1) in a taxation year, subsection 118(5) of the ITA prevents the parent who is required to pay support from claiming the credit. This was also ruled on in Sherrer v. Canada,  T.C.J. No. 62 (QL), which confirmed that these credits could not be shared between two parents for the same taxation year, and that the parent who had to pay support during the year was the one who could not claim the credits under paragraphs 118(1)(b) and (b.1).
 Therefore, in respect of the 2013 taxation year, which is the only year at issue in this matter, I will uphold the Minister’s appealed reassessment. The appeal is accordingly dismissed, albeit without costs.
Thus the appeal was dismissed. There was no order as to costs since this was an informal procedure appeal.