After initially denying the Canada child benefit (CCB) claims of the taxpayer in full (on the basis that it was her ex-spouse who primarily fulfilled the care responsibilities for their son), CRA assessed her on the basis that they were “shared custody parents,” so that she was entitled to 50% of the CCB amounts.
In affirming the CRA reassessments, Bocock J found (at para. 34):
i)The son lived with each parent one-half of the time. In fact, the division of time could not be more equal;
ii)The provision of medical care was not as uneven as Ms. Wong says. Her former spouse exclusively tended to COVID vaccinations, attended all parent-teacher interviews and took the son to the doctor when in the former spouse’s exclusive care;
iii)The provision and payment for extra-curricular activities was a manifestation of differing parental styles and choices. The former spouse specifically stated unregulated, unstructured play and home-centered activities were sometimes preferable given the son’s fairly young age. Whatever the proper allocation, the father’s attention to the issue was mindful and deliberate, and is not neglectful, creating a vacuum filled by Ms. Wong; and,
iv)With respect to any other factors, there was little evidence of any noticeable differences between the care and upbringing the son received when in the care of one parent versus the other.