The appellants appealed redeterminations of their GST credit entitlements following their reconciliation.
The Minister had reduced their credits to nil after they refused to provide the appellant wife's non-resident income for the years they were separated.
The Tax Court held that non-resident income must be included in the net family income calculation for the GST credit.
However, because the appellant provided credible estimates of her non-resident income at the hearing, the appeals were allowed and referred back to the Minister for redetermination based on those amounts.
