Précis: The taxpayer paid an amount to his former spouse which represented a netting of their individual child support obligations for the two children of the marriage (based on their individual levels of income). The calculation was done by their respective lawyers using a program called “Divorce Mate”. Since the taxpayer was the only person paying support he was not entitled to dependent tax credits in respect of one of the children. Both parents could claim dependent tax credits in respect of one child only where both were actually making payments.
Harder v. R. - TCC: Computerized “netted out” support - no tax credits for second childREAD MORE »