Archives - 2017

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  Lavrinenko v. R. – TCC: 40% does not qualify as “near equality” in shared custody situation

  Dec 05, 2017 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: Mr. Lavrinenko had shared custody of his son S along with his former spouse. CRA denied his claim for the Canada Child Tax Benefit and the Goods and Services Tax Credit /Harmonized Sales Tax Credit (the “Credits”) on the basis that he did not have custody of S on an equal or nearly equal basis with his former spouse. He appealed to the Tax Court. Justice Paris dismissed his appeal on the basis that his claim of 40% (or slightly less) custody of S did not meet the statutory requirements for the Credits since he and his former spouse did not share custody of S on an equal or nearly equal basis. There was no order as to costs as this was an informal procedure appeal.
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  Zara v. R. – TCC: 40% of time with shared custody parent amounted to “near equality”

  Dec 01, 2017 By Bill Innes

  Categories:

  • Bill Innes on Current Tax Cases
  • Federal Income Tax
  • Personal Tax, Estate & Wealth Planning

  Précis: This is another in a long line of cases dealing with shared custody parents and their entitlement to child tax benefits. The test to be applied is whether the parent claiming the benefits had “near equality” of time spent having custody of the child. Justice Boyle found that on the facts of this case 40% (or perhaps slightly more) amounted to “near equality” and allowed Mr. Zara’s appeal. There was no order as to costs since this was an informal procedure appeal.
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