Subsection 122.62(1)
See Also
Wachal v. The Queen, 2020 TCC 78 (Informal Procedure)
CRA received the taxpayer’s application for the Canada child tax benefit on February 27, 2014. In light of the 11-month rule and in the absence...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (b) - Subparagraph (b)(i) | failure of Minister to plead the factors referenced in Reg. 6302 meant that the taxpayer could establish eligibility | 250 |
| Tax Topics - General Concepts - Onus | non-granular pleading of the Minister failed to shift the onus to the taxpayer | 163 |
Subsection 122.62(4) - Person ceasing to be an eligible individual
See Also
Willis (Arbeau) v. The Queen, 2012 DTC 1062 [at 2791], 2012 TCC 23 (Informal Procedure)
The taxpayer received cheques for child tax benefits and the national child benefit supplement at her house. When she separated from her husband...
Subsection 122.62(5)
Paragraph 122.62(5)(b)
See Also
O'Brien v. The King, 2023 TCC 132 (Informal Procedure)
The taxpayer was a mother of two and a recipient of the Canada child benefit (CCB), had an income of approximately $27,000 in 2018, and her...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) - Subparagraph 56(1)(u)(ii) | s. 56(1)(u)(ii) deeming provision was not applied for purposes of determining taxpayer’s income under s. 122.62(5)(b) | 258 |
| Tax Topics - Statutory Interpretation - Absurdities | literal statutory wording not applied to avoid an absurdity | 175 |
Subsection 122.62(7)
Paragraph 122.62(7)(b)
Administrative Policy
30 April 2013 External T.I. 2013-0475271E5 F - CCTB - Marital Status Change
Ms. A received the CCTB for her three children for the period from July 2010 to June 2012. However, on June 1, 2011, Mr. B moved into her home and...