Stone
J.T.C.C.:
—
In
our
view
as
it
was
the
female
parent
who,
on
the
facts
as
found
below,
was
the
person
who
“primarily
fulfils
the
responsibility
for
the
care
and
upbringing”
of
the
children
of
the
marriage,
only
that
parent
may
be
properly
regarded
as
the
person
entitled
to
child
care
benefits
as
provided
for
in
section
122.6
of
the
Income
Tax
Act
and
section
6302
of
the
Regulations
made
pursuant
to
that
section
of
the
statute.
This
section
of
the
Act
contemplates
only
one
parent
being
an
“eligible
individual”
for
the
purpose
of
allowing
the
benefits.
It
makes
no
provision
for
prorating
between
two
who
claim
to
be
eligible
parents.
Only
Parliament
can
provide
for
a
prorating
of
benefits
but
it
has
not
done
so.
The
section
28
application
will
be
allowed,the
judgment
of
the
Tax
Court
of
Canada
set
aside
and
the
matter
remitted
to
the
Tax
Court
for
redetermination
in
a
manner
consistent
with
these
reasons.
The
respondent
Stephen
Marshall
shall
have
his
costs
in
accordance
with
section
18.25
of
the
Tax
Court
of
Canada
Act.
Appliction
allowed.
Email this Content