Regulation 6302 - Factors

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. 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 and Friday afternoons, and on every other weekend - significantly less time than the mother had.

Although the taxpayer was also involved in his daughter's school life and was more frequently able to pick her up on an emergency basis, this was not enough to establish that the mother did not assume primary responsibility for the daughter. Woods J noted that both were dedicated parents, and that this should not be a factor in deciding who is entitled to benefits (para. 25).