Lavrinenko found that the “near equal” concept under the “shared-custody parent” definition was to be handled by rounding relative residing-with-the-child percentages to the nearest multiple of 10%, so that effectively, the threshold for “near equal” was 45%. The CRA web page referred to “near equal” being satisfied where the two parents alternate between four days and three days, which works out to 43%. Does CRA continue to maintain that policy? CRA responded:
The new wording of paragraph (b) of the definition of "shared-custody parent" in section 122.6 provides that the individual must reside with the dependant "at least 40% of the time in the month in which the particular time occurs, or on an approximately equal basis". This new wording is retroactive to July 1, 2011, when the definition of "shared custody parent" was introduced.
Consequently, we are of the view that shared custody on a four-day basis with one person and three days with the other, 4-day/3-day custody, meets the "at least 40% of the time in the month" test set out in the new wording of paragraph (b) of the definition of "shared-custody parent" in section 122.6.