Lavrinenko – Tax Court of Canada finds that 40/60 is not “near equal”

The definition for Canada child benefit purposes of a “shared-custody parent” refers inter alia to a parent residing with the child “on an equal or near equal basis”. In Zara, Boyle J found that a father who was a bit over that 40% mark so qualified. Now in Lavrinenko, Paris J has found that a taxpayer whose access “approached 40%” fell short of the mark, and stated that “even a 60%/40% split would not qualify the Appellant as a shared‑custody parent.”

Neal Armstrong. Summary of Lavrinenko v. The Queen, 2017 TCC 230 under s. 122.6 – shared-custody parent.