Section 122.5


Lister v. The Queen, 94 DTC 6531 (FCA)

In response to a submission that s. 122.5 discriminated against children under the age of 19 because it is only their parents who are entitled to claim the tax credit on their behalf, Létourneau J.A. found that the applicants had failed to establish any prejudice or stereotyping in these circumstances, nor any fundamental unfairness. Accordingly, the provision was not contrary to s. 15(1) of the Charter.

Subsection 122.5(1) - Definitions

Qualified Relation

Administrative Policy

19 September 1991 Memorandum (Tax Window, No. 9, p. 12, ¶1463)

Where individuals indicate that there has been a breakdown of their marriage or other conjugal relationship, RC is inclined to accept their word even in the absence of a separation agreement or other formal recognition of the breakdown.