Therrien v. Agence du revenu du Québec, 2019 QCCQ 28

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Summaries

Summary Under

handicapped adult child satisfied test even though didn't move in until age 22

In 1991, the taxpayer started to live with the mother of a three-year old daughter (not his). Their common law relationship (“vie commune”)...

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Summary Under

adult daughter of the taxpayer’s ex-common law partner was the taxpayer’s “child”

When the handicapped daughter (“V”) of the taxpayer’s ex-common law partner was 22, she started living with the taxpayer. Whether the...

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