Words and Phrases - "near equal"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

Lavrinenko v. Canada, 2019 FCA 51

Summary Under
Tax Topics - Income Tax Act - Section 122.6 - Shared-Custody Parent - Paragraph (b)
“near equal” can be no lower than 45%

At issue was whether the taxpayer was entitled to receive the Canada Child Tax Benefit (CCTB) and the GST/HST credits (the “Benefits”) in...

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Words and Phrases
near equal

Lavrinenko v. The Queen, 2017 TCC 230 (Informal Procedure), aff'd 2019 FCA 51

Summary Under
Tax Topics - Income Tax Act - Section 122.6 - Shared-Custody Parent
40/60 is not “near equal”

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...

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Words and Phrases
near equal

Zara v. The Queen, 2017 TCC 45 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 122.6 - Shared-Custody Parent
60/40 is “near equal”

Parents negotiated an agreement on custody and parenting rights that was incorporated into their divorce order by the Quebec Courts, with shared...

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Words and Phrases
near equal