The appellant appealed the Minister's reassessments for the 2015, 2016, and 2017 taxation years regarding the Canada Child Benefit (CCB).
The Minister had determined that the appellant and her ex-spouse were shared-custody parents, resulting in an overpayment being recovered from the appellant.
The Tax Court of Canada reviewed the custody arrangement and found that the children did not reside with their father at least 40% of the time.
Furthermore, the appellant was primarily responsible for the care and upbringing of the children.
The appeal was allowed with costs, and the reassessments were referred back to the Minister for reconsideration and reassessment on the basis that the appellant is entitled to the full CCB amount.
