The appellant appealed the Minister's redeterminations denying her claim for the Canada Child Tax Benefit (CCTB) for the 2011 and 2012 taxation years.
The Minister reassessed the appellant's spouse, adding significant unreported business income from his restaurant, which increased the net family income beyond the maximum allowable threshold for the CCTB.
The court found that the spouse had significantly under-reported his income and that the appellant failed to disprove the Minister's reassessments.
The appeals were dismissed without costs.
