Abiola v. The Queen, 2013 DTC 1141 [at at 754], 2013 TCC 115 (Informal Procedure) -- summary under Paragraph 118(1)(b)

The taxpayer paid child support, pursuant to a court order, in respect of her three children who lived with her spouse. The taxpayer's daughter moved in with her, prompting a second order to amend the first. The second order was vaguely worded, but was calculated in a manner that appeared to acknowledge that the taxpayer was no longer obligated to pay child support in respect of her daughter. The taxpayer was therefore not prevented from claiming Canada child tax benefits in respect of her daughter.