Nelson v. Canada (Attorney General), 2002 DTC 7578, 2002 FCA 451 -- summary under Eligible Individual

The matter was remitted to the Tax Court for redetermination given that the Tax Court Judge had mistakenly found that the mother rather than the applicant had attended Home and School Association meetings, and had given too much weight to a Corollary relief judgement that referred to the primary residence being that of the mother and otherwise essentially just took into account the factors described in Regulation 6302(a) to (g).