Mr. A and Ms. B, had been living in separate self-contained domestic establishments following a breakdown in their relationship, had joint custody of their three children, and neither made support payments. Regarding a question as to claims by both of the credits under ss. 118(1)(b) and (b.1), the Directorate stated:
With respect to the credit under paragraph 118(1)(b), although both parents satisfy the requirements of that provision, we are of the view that only one of the parents could claim this credit in respect of the same child by virtue of paragraph 118(4)(b). …
Since Mr. A and Ms. B lived in separate self-contained domestic establishments during the period of the year in which they lived apart, the concept of the same "self-contained domestic establishment" in 118(4)(b) does not restrict the right of Mr. A and Ms. B to agree to claim the credits under paragraphs 118(1)(b) and (b.1) in respect of a different child. Either Mr. A or Ms. B may claim the child amount under subparagraph 118(1)(b.1)(ii) in respect of the third child for whom no credit is claimed under paragraph 118(1)(b).