The taxpayer, who was separated from her husband, claimed Canada child tax benefits in respect of their son. Webb J. found that, in the absence of Minister assumptions of facts regarding the conditions set out in paras. (b) and (f) of the definition of "eligible individual," the taxpayer could benefit from the female parent presumption in para. (f) as long as she could show that her son resided with her at any point during the period in issue (para. 9). Webb J. stated (at para. 14):
It seems to me that whether her son was "in her care for the purposes of the CCTB" is a conclusion of mixed fact and law. ... Section 6302 of the Regulations sets out the various factors that are "to be considered in determining what constitutes care and upbringing of a qualified dependant." The Minister should have assumed the factual components of the test for "care and upbringing" not the conclusion that the child was "not ... in her care" for the purposes of the CCTB or that the child was in the "care" of someone else.
Webb J. only denied the CCTB credits for the times when, according to the taxpayer's own evidence, her son clearly did not reside with her.