Appeal for Canada Child Benefit dismissed as appellant's serious criminality precluded protected person status.
The appellant appealed the Minister's redetermination denying him the Canada Child Benefit for the 2023 base year.
The appellant, who had a prior criminal history in the US, was granted a stay of removal under the Immigration and Refugee Protection Act but was excluded from 'protected person' status due to serious criminality.
The Tax Court of Canada held that the appellant was not an 'eligible individual' under section 122.6 of the Income Tax Act because he was not a protected person.
The Court also dismissed the appellant's Charter challenge, finding that criminal history is not an analogous ground under section 15(1) and there was no evidence to support an intersectional discrimination claim.
The appeal was dismissed without costs.
