Adjusted Income
Administrative Policy
24 January 2023 External T.I. 2018-0753471E5 F - Supplément remboursable pour frais médicaux
Does a spouse or common-law partner who died during the year qualify as a "cohabiting spouse or common-law partner" at the end of that year for...
12 May 2006 Internal T.I. 2006-0184781I7 F - Montant forfaitaire reçu en vertu de 56(1)v)
Lump sum workers' compensation payments included in income under s. 56(1)(v) were also included in adjusted income for Canada Child Tax Benefit...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount | lump sum workers’ compensation payments were not qualifying amounts | 39 |
| Tax Topics - Income Tax Act - Section 122.5 - Subsection 122.5(1) - Adjusted Income | deductibility of s. 56(1)(v) inclusions under s. 110(1)(f) did not detract from inclusion in adjusted income | 36 |
Cohabiting Spouse or Common-Law Partner
Administrative Policy
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.3, 2016-0674821C6 F - Individuals separated living under the same roof
Can two individuals live separate and apart, while remaining under the same roof, and what support should they provide to support that status? ...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner | meaning of living "separate and apart" | 77 |
21 November 2014 External T.I. 2014-0536771E5 F - Supplément pour frais médicaux Revenu modifié
Where a "cohabiting spouse or common-law partner" dies during a taxation year, is the income of the deceased spouse included in the computation of...
Eligible Individual
Cases
Weidenfeld v. Canada, 2011 DTC 5008 [at 5545], 2010 FCA 333
The taxpayer gave Jewish Family and Children's Services ("the Agency") temporary guardianship of his son in order to address his son's behavioural...
Matt v. The Queen, 2003 DTC 5075 (FCA)
Before referring the application for judicial review back to the Minister for reassessment on the basis that the taxpayer was an eligible...
Nelson v. Canada (Attorney General), 2002 DTC 7578, 2002 FCA 451
The matter was remitted to the Tax Court for redetermination given that the Tax Court Judge had mistakenly found that the mother rather than the...
The Queen v. Marshall, 96 DTC 6292, [1996] 2 CTC 92 (FCA)
S.122.6 contemplates only one parent being an "eligible individual". Accordingly, a judgment of the Tax Court in which it prorated the credit...
See Also
Kaplan v. The Queen, 2014 DTC 1181 [at 3671], 2014 TCC 215 (Informal Procedure)
Lyons J found that there was ample evidence to support that the taxpayer, who was a US and Canadian citizen at birth, was not resident in Canada...
Levin v. The Queen, 2015 DTC 1121 [at 755], 2015 TCC 117 (Informal Procedure)
The taxpayer claimed the Canada Child Tax Benefit (“CCTB”) for his three children for the 2009, 2010, 2011 and 2012 base taxation years....
Agrebi v. The Queen, 2015 DTC 1027 [at 119], 2014 TCC 141
The taxpayer had a child in 2002, was deported back to Tunisia in 2004, and returned to Canada in 2010. Jorré found that the taxpayer was...
Eliyin v. The Queen, 2014 DTC 1120 [at 3294], 2014 TCC 125
The taxpayer and his wife applied from India for immigration visas in 2004, which were granted in 2010. The taxpayer's wife and mother died...
Peixoto DaFonseca v. The Queen, 2014 DTC 1091 [at 3157], 2014 TCC 88 (Informal Procedure)
The taxpayer's daughter and grandchildren lived in the taxpayer's home. The daughter was a welfare recipient and, although she contributed the...
Mitchell v. The Queen, 2014 DTC 1082 [at 3097], 2014 TCC 66 (Informal Procedure)
VA Miller J found that the taxpayer's claim that his sons resided primarily with him rather than on a near-equal basis with his wife as well...
Guerrero v. The Queen, 2014 DTC 1033 [2691], 2013 TCC 342 (Informal Procedure)
Favreau J found that the taxpayer was not the parent who primarily fulfils the responsibility for the care and upbringing of his son, as the fact...
Hrushka v. The Queen, 2013 DTC 1254 [at 1430], 2013 TCC 335 (Informal Procedure)
Woods J found that the taxpayer was not an eligible individual, given the inclusion in Regulation 6302(h) of court orders as a factor to consider....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.6 - Shared-Custody Parent | court order | 89 |
| Tax Topics - Income Tax Regulations - Regulation 6302 | court order | 134 |
Armstrong v. The Queen, 2013 DTC 1191 [at 1030], 2013 TCC 238 (Informal Procedure)
The taxpayer's former spouse was the primary caregiver for the taxpayer's daughter and received the resulting Canada Child Tax Benefits. Angers J...
Van Boekel v. The Queen, 2013 DTC 1120 [at 633], 2013 TCC 132 (Informal Procedure)
Woods J found that, although the taxpayer and her former spouse had intended to split custody of their children on a 60/40 basis, the taxpayer in...
Dexter v. The Queen, 2012 DTC 1173 [at 3430], 2012 TCC 176 (Informal Procedure)
The taxpayer, who was separated from her husband, claimed Canada child tax benefits in respect of their son. Webb J. found that, in the absence...
C.P.B. v. The Queen, 2012 DTC 1148, 2012 TCC 126 (Informal Procedure)
The taxpayer was able to prove that she was the sole primary caregiver for one of her children (and therefore the only "eligible individual" for a...
Vegh v. The Queen, 2012 DTC 1131 [at 3160], 2012 TCC 95 (Informal Procedure)
The Canadian taxpayer moved to teach English in China, where he met and married his wife and had two children. Boyle J. upheld the Minister's...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 131 |
Mesamour v. The Queen, 2010 DTC 1164 [at 3353], 2010 TCC 131 (Informal Procedure)
The taxpayer cared for a number of refugee children under PRAIDA, a regional assistance program, and the taxpayer applied for the Canada child tax...
Charafeddine v. The Queen, 2010 DTC 1281 [at 3953], 2010 TCC 417 (Informal Procedure)
The taxpayer's children were abducted by her husband in Lebannon, and were being held there while the taxpayer tried to effect their return to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 118 |
Administrative Policy
5 January 2011 Internal T.I. 2010-0386951I7 F - Résident temporaire - PFCE
When asked to comment on s, 122.6(e)(ii) of the definition of "eligible individual," the Directorate stated:
[T]he condition in paragraph (a)...
Paragraph (b)
Subparagraph (b)(i)
See Also
Wachal v. The Queen, 2020 TCC 78 (Informal Procedure)
The taxpayer was either separated or single throughout the “base taxation years” in issue and had a son, JCW, who had been born in 1999. The...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.62 - Subsection 122.62(1) | CCTB claims denied based on 11-month rule | 53 |
| Tax Topics - General Concepts - Onus | non-granular pleading of the Minister failed to shift the onus to the taxpayer | 163 |
Paragraph (c)
Administrative Policy
4 February 2005 External T.I. 2004-0085361E5 F - Changement de résidence: émigration
After providing a general overview of the s. 128.1(4) to the correspondent, who had left Canada permanently to live in Mexico, CRA...
Paragraph (e)
Cases
Almadhoun v. Canada, 2018 FCA 112
The taxpayer received a Refugee Protection Claimant Document on October 12, 2011 after arriving in Canada from Palestine with her son. On February...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) - Paragraph 171(1)(b) - Subparagraph 171(1)(b)(iii) | TCC, after finding against the taxpayer, improperly directed CRA to “seriously” consider interest relief and tax remission | 280 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | immigrant status not a protected s. 15 characteristic | 261 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | supposed purpose cannot supplant clear language | 79 |
See Also
Yao v. The King, 2024 TCC 19 (Informal Procedure)
Bocock J held that he was bound by the decision in Almadhoun that as a matter of statutory interpretation of s. 122.6 – eligible individual -...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 7 | exclusion of refugee claimants from CCB benefit was not contrary to s. 7 | 164 |
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | exclusion of refugee claimants from CCB was not contrary to s. 15 | 260 |
Paragraph (f)
Administrative Policy
10 June 2009 External T.I. 2009-0308031E5 F - Admissibilité partagée de la PFCE
The father and mother, who are separated, have not remarried and remain in the same neighbourhood in their respective residences, have joint...
Shared-Custody Parent
See Also
Lavrinenko v. The Queen, 2017 TCC 230 (Informal Procedure), aff'd 2019 FCA 51
This was an appeal from determination by the Minister that the taxpayer was not entitled to receive the Canada Child Tax Benefit and the GST/HST...
Zara v. The Queen, 2017 TCC 45 (Informal Procedure)
Parents negotiated an agreement on custody and parenting rights that was incorporated into their divorce order by the Quebec Courts, with shared...
Fortin v. The Queen, 2014 DTC 1164 [at 3572], 2014 TCC 209 (Informal Procedure)
Based on Brady, Lamarre J found that a taxpayer who had custody of his children 43% of the time was caring for them on a near equal basis with his...
Hrushka v. The Queen, 2013 DTC 1254 [at 1430], 2013 TCC 335 (Informal Procedure)
The taxpayer's separation from his spouse was subject to an interim court order that provided that he had custody of their daughter on Wednesday...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual | court order | 134 |
| Tax Topics - Income Tax Regulations - Regulation 6302 | court order | 134 |
Brady v. The Queen, 2012 DTC 1204 [at 3537], 2012 TCC 240 (Informal Procedure)
Campbell J. found that a 55-45 division of child custody between two taxpayers, by time, was "clearly within" what Parliament meant to capture...
Paragraph (b)
Cases
Morrissey v. Canada, 2019 FCA 56
At issue was whether the taxpayer was entitled to receive the Canada child tax benefit (CCTB) and the GST/HST credits (the “Benefits”) in...
Lavrinenko v. Canada, 2019 FCA 51
At issue was whether the taxpayer was entitled to receive the Canada Child Tax Benefit (CCTB) and the GST/HST credits (the “Benefits”) in...
See Also
Reynolds v. The Queen, 2015 DTC 1119 [at 749], 2015 TCC 109 (Informal Procedure)
The taxpayer took care of her two step-sons for approximately 33% of the hours in a given two-week period, while her spouse's ex-wife took care of...
Administrative Policy
5 November 2021 External T.I. 2019-0812631E5 F - Allocation canadienne pour enfants et garde partagée
Lavrinenko found that the “near equal” concept under the “shared-custody parent” definition was to be handled by rounding relative...