The taxpayer's former spouse was the primary caregiver for the taxpayer's daughter and received the resulting Canada Child Tax Benefits. Angers J found that the taxpayer became the primary caregiver when the daughter moved in with him following a falling-out with her mother. Although the mother and the mother's parents continued to see the daughter regularly, the father's contributions (including daily drives to a school in the mother's neighborhood) established that he was the primary contributor.
The taxpayer had neglected to file a return for one of the years in question. Angers J ordered that his s. 122.6 credits be determined once he filed the return.