Boyle J. dismissed the taxpayer's position that he and his former spouse could make support payments to each other under their separation agreement, and thereby avoid the application of s. 118(5). The Tax Court "has consistently dismissed taxpayers' appeals in cases of shared custody" (para. 11). Boyle J. stated (at para. 11):
In each of these cases, it was decided that in shared custody arrangements governed by the [Federal Child Support Guidelines], there are not two offsetting support payments payable by the parents and that there is only one parent required to make support payments.