Severinov v. The Queen, 2013 DTC 1230 [at at 1260], 2013 TCC 292 (Informal Procedure) -- summary under Paragraph 118(1)(b)

By services, 28 November, 2015

The taxpayer appealed the denial of Canada child tax benefits and child tax credits. In respect of the child tax credits, the Minister's Reply was written as if the words "at any time in the year" in s. 118(1)(b) had instead been "throughout the year."

Woods J found that the Minister's failure to identify the proper test may have been prejudicial to the taxpayer. She allowed the taxpayer's appeal on this issue.

Topics and taglines
Topic
Income Tax Act - s. 118(1)(b)
Tagline
"any time in the year" ≠ "throughout the year"
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333527
Extra import data
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