The taxpayer assumed sole custody of his son on 1 November 2008, and claimed credits under s. 118(1)(b). The Minister denied the taxpayer's claims for his 2008 and 2009 taxation years pursuant to s. 118(5)(a) on the basis of a support order that required the taxpayer to make support payments to his former spouse until 15 February 2009.
Lamarre J. granted the taxpayer's appeal for 2009. She found that there was a potential ambiguity in the Act as to when the requirement to pay the support amount needs to be in place (para. 20), but it was clear that the taxpayer had sole custody throughout 2009. She stated (at para. 22):
[A]n order payment requirement is inherently conditional on the custody situation set out in that order. As soon as the child left the mother's house to move in with his father, the situation that existed [when the order was made] could not entitle the former spouse to require the appellant to pay said support.
She denied the taxpayer's appeal for 2008 based on the "throughout the year" wording of s. 118(1)(a).