Brady v. The Queen, 2012 DTC 1204 [at at 3537], 2012 TCC 240 (Informal Procedure) -- summary under Shared-Custody Parent

By services, 28 November, 2015

Campbell J. found that a 55-45 division of child custody between two taxpayers, by time, was "clearly within" what Parliament meant to capture with the words "near equal" (paras. 31-32), and (in obiter dicta) that a 75-25 split would not be (para. 30). The taxpayer's 55% custody of her children in a typical week (with the father taking the balance) therefore made her a shared-custody parent, and she was ordered to repay an overpayment of Canada Child Tax Benefits.

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45-55 split was near equal; obiter dictum that 75-25 split would not be
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