The appellant appealed a reassessment disallowing his claim for the wholly dependent person credit for the 2019 taxation year.
The appellant and his former common-law spouse had a shared custody arrangement and initially agreed to no child support.
In 2020, a court order required the appellant to pay child support arrears.
The Tax Court found that the 2020 order created a pre-existing obligation and a breach of that obligation, meaning the appellant was paying a support amount for a wholly dependent person in 2019.
Consequently, subsection 118(5) of the Income Tax Act prohibited him from claiming the credit.
The appeal was dismissed.
