Mesamour v. The Queen, 2010 DTC 1164 [at at 3353], 2010 TCC 131 (Informal Procedure) -- summary under Eligible Individual

The taxpayer cared for a number of refugee children under PRAIDA, a regional assistance program, and the taxpayer applied for the Canada child tax benefits. Favreau J. found that the taxpayer was not an "eligible individual" under s. 122.6 because the taxpayer was not the parent of the children under the extended definition of "parent" in 252(1)(b). While the taxpayer had custody of the children, the children where not wholly dependent on her given that PRAIDA provided financial assistance for housing, optometry and dentistry.