Section 122.61

Subsection 122.61(1)

Administrative Policy

13 July 2005 External T.I. 2005-0132631E5 F - Prestation fiscale canadienne pour enfants

Act does not preclude the sharing of the credit

Is it contrary to tax law for a person receiving a Canada Child Tax Benefit or other tax credit compensating for the child's basic needs to agree with the individual’s former spouse that those amounts are to be shared between the parents in proportion to their financial obligation for the child's needs? CRA responded:

The Act contains no restrictions on the "sharing" of the Canada Child Tax Benefit between parents who are either separated or divorced, nor does it contain any provision that would prevent a judge from confirming such an agreement. We avoid commenting further on this issue since it is not a matter under the Act or its administration.