Mitchell v. The Queen, 2014 DTC 1082 [at at 3097], 2014 TCC 66 (Informal Procedure) -- summary under Eligible Individual

By services, 28 November, 2015

VA Miller J found that the taxpayer's claim that his sons resided primarily with him rather than on a near-equal basis with his wife as well founded. She based this conclusion partly on the taxpayer's and his sons' testimony, and a court order retroactive to the beginning of the period in question. An interim court order giving custody to the wife in that period had had no weight, as it was obtained without notice to the taxpayer and did not reflect reality.

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interim court order had no weight
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