The Appellant appealed the Minister's redetermination denying her eligibility for the Canada Child Benefit for her two children for the months of March, April, May, and June 2022.
During this period, the children resided primarily with their father pursuant to an Interim Consent Parenting Order.
The Tax Court of Canada found that the father was the parent who primarily fulfilled the responsibility for the care and upbringing of the children during those months, based on the quantitative factors in section 6302 of the Income Tax Regulations.
The appeal was dismissed without costs.
