Ms. X, who has been living apart from Mr. Y, has had full custody of their minor child, but has also moved in with Mr. Z, who became her common-law partner partway through the year, and for whom she did not claim the married or common-law partner credit under s. 118(1)(a) given his high income.
In finding that Ms. X would satisfy the requirements in the s. 118(1)(b) preamble and under s. 118(1)(b)(i) for claiming the wholly dependent person credit, the Directorate first noted, regarding satisfaction of the preamble, that Ms. X did not claim the s. 118(1)(a) deduction, and that “While the old version of paragraph (b) required that the individual be 'not entitled to a deduction by reason of paragraph (a)’ in order to be entitled to a deduction under paragraph (b), the current version of paragraph (b) only requires that the individual not have claimed the deduction under paragraph (a).”
The Directorate also found that Ms. X satisfied the test in s. 118(1)(b)(i) for that year because she did not live with her spouse or common-law partner at a particular time in 2008 (i.e., for the first part of that year).