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....
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|Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual||court order||134|
|Tax Topics - Income Tax Act - Section 122.6 - Shared-Custody Parent||court order||89|