Peixoto DaFonseca v. The Queen, 2014 DTC 1091 [at at 3157], 2014 TCC 88 (Informal Procedure) -- summary under Eligible Individual

The taxpayer's daughter and grandchildren lived in the taxpayer's home. The daughter was a welfare recipient and, although she contributed the portion of that assistance designated by Ontario works as being for rent to the taxpayer as rent, the taxpayer was the primary financial contributor. Nevertheless, Pizzitelli J found that the Minister was correct in finding that the taxpayer's daughter was the primary caregiver of the children, as she supervised their daily activities and educational, hygienic, recreational and medical needs. It was infeasible for the taxpayer to provide a similar degree of care, given her eight hour shifts as a personal caregiver three or four times per week. Therefore, the Minister's retroactive denial of the taxpayer's Canada child tax benefits and national child benefit supplements was correct.