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