The Canadian taxpayer moved to teach English in China, where he met and married his wife and had two children. Boyle J. upheld the Minister's position that the taxpayer was not a Canadian resident for the period in issue and that the taxpayer's claimed Canada Child Tax Benefits should therefore be denied.
The Minister had also raised the female-presumptive rule in para. (f) of the s. 122.6 definition of "eligible dependant" to argue that the taxpayer was not the primary caregiver. The Minister initially took the position that the taxpayer's wife, being a Chinese citizen and therefore not an eligible individual for the purpose of the CCTB, did not have standing to waive the para. (f) presumption. The Minister subsequently abandoned this position. Boyle J. agreed obiter dicta with the Minister that the position had been incorrect (para. 3).