McArthur
T.C.J.:
This
appeal
involves
the
Appellant’s
1992
taxation
year.
The
issue
is
whether
Patricia
Crowley
was
entitled
to
receive
child
tax
benefits
in
respect
of
more
than
one
“qualified
dependant”
for
the
months
of
September
and
October
1993
of
the
1993/1994
benefit
year
and
to
receive
child
tax
benefits
for
the
months
of
November
1993
to
June
1994
of
the
1993/1994
benefit
year.
During
the
trial,
the
Appellant
stated
she
was
surprised
to
realise
that
this
appeal
dealt
only
with
the
period
from
September
1993
to
June
1994.
During
this
period
she
recovered
from
an
emotional
breakdown
or
depression.
She
acknowledged
that
she
was
probably
not
entitled
to
child
tax
benefits
during
that
period.
I
agree
with
her
and
for
that
reason
this
judgment
will
be
brief.
Without
regard
to
this
conclusion
Patricia
Crowley
was
anxious
to
present
her
position.
While
it
does
not
form
part
of
this
decision,
it
would
appear
that
she
is
entitled
to
serious
consideration
to
receive
child
tax
benefits
with
respect
to
the
period
after
June
1994.
Ms.
Crowley
is
a
bright,
able
mother
of
two
children
who
separated
and
divorced
from
her
spouse
in
the
late
1980s.
From
that
period
to
September
of
1993
she
rightfully
received
the
child
tax
benefits
with
respect
to
her
two
children
Krista
and
Joseph.
From
the
fall
of
1993,
she
commenced
having
emotional
difficulties.
During
that
period
through
to
June
of
1994,
her
exspouse
and
his
wife
Deborah
were
primarily
responsible
for
the
support,
care
and
upbringing
of
the
two
children
and
they
applied
for
and
received
the
child
tax
benefits.
Since
that
period,
the
Appellant
has
fully
recovered
and
has
taken
positive
action
to
reinstate
herself
as
an
“eligible
individual”
within
the
meaning
of
section
122.6
of
the
Income
Tax
Act
(the
“Act’).
She
is
presently
studying
towards
obtaining
a
PHD
degree
in
psychology.
Dealing
with
the
period
at
issue,
I
find
that
the
Minister
of
National
Revenue
correctly
informed
the
Appellant
that
she
was
not
entitled
to
receive
child
tax
benefits
for
the
months
of
September
and
October
1993
of
the
1993/1994
benefit
year,
for
more
than
one
of
her
two
qualified
dependants
as
she
was
the
“eligible
individual”,
within
the
meaning
of
section
122.6
of
the
Act.
She
was
not
entitled
to
receive
child
tax
benefits
for
the
months
of
November
1993
to
June
1994
of
the
1993/1994
benefit
year
for
both
children
because
she
was
not
the
“eligible
individual”,
within
the
meaning
of
section
122.6
of
the
Act.
The
appeal
is
dismissed.
Appeal
dismissed.
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