Van Boekel v. The Queen, 2013 DTC 1120 [at at 633], 2013 TCC 132 (Informal Procedure) -- summary under Eligible Individual

Woods J found that, although the taxpayer and her former spouse had intended to split custody of their children on a 60/40 basis, the taxpayer in fact had custody closer to 75% of the time. It was therefore clear that she was not a shared-custody parent and was thus entitled to full Canada child tax benefits.