The appellant appealed the Minister's re-determination of her Canada Child Benefit and GST/HST credit entitlements following the death of her husband.
The Minister had included the deceased husband's Ontario Disability Support Program payments in the appellant's base taxation year income, as they had been allotted to her under subparagraph 56(1)(u)(ii) of the Income Tax Act because she was the higher-income spouse.
The Tax Court allowed the appeal, finding that a literal interpretation of subsection 122.62(5) that included the deceased spouse's ceased income would lead to an absurd result and frustrate the legislative purpose.
The re-determinations were referred back to exclude the ODSP payments.
