C.P.B. v. The Queen, 2012 DTC 1148, 2012 TCC 126 (Informal Procedure) -- summary under Eligible Individual

The taxpayer was able to prove that she was the sole primary caregiver for one of her children (and therefore the only "eligible individual" for a Canada Child Tax Benefit) but not for the other. The children spent equal time living with the taxpayer and her separated husband on a week-on/week-off basis, which led to a presumption that they shared equally in providing care. The taxpayer's evidence was enough to reverse this presumption for her son with autism, but not for her daughter. Although both children received treatment for behavioural issues, which the father refused to pay for or participate in, the son's treatment was significant and the daughter's less so. On an application of the evidence to the list of factors in Regulation 6302, Rip C.J. found that the taxpayer's "efforts and support, both emotional and financial, to the son eclipsed that of the father."