No announcement yet.

Shared Custody – Eligible Dependent – Income Tax Act

  • Filter
  • Time
  • Show
Clear All
new posts

  • Shared Custody – Eligible Dependent – Income Tax Act

    There are several postings on this forum quoting “Shared custody and the amount for an eligible dependant” from the CRA website. I have used it in some of my post. I have the daunting task ahead of me to figure out where this comes from and how it relates to the Income Tax Act.

    Personally this is related to me seeking evidence to use in my defence for a case that I am going to the Tax Court of Canada with.

    So I have found that the details related to shared custody and eligible dependants comes from a CRA guide P102 for Support Payments. I’ve been told by CRA that guides like P102 are created based on the Tax Act, yet I cannot find any wording that supports this in the Act itself. In fact I find more evidence in the Tax Act that contradicts this guide from the surface. (key word, from the surface)

    I am trying to cross-reference and understand sections like 118 (5) which is very complicated and then the associated sub-sections and references. My goal is to relate the P102 guide (specially the shared custody part) to the appropriate sections of the Tax Act, so I can argue it in court.

    As anyone on this forum investigated this aspect? Or understands the Tax Act? Does any know when the P102 came in affect?

Our Divorce Forums
Forums dedicated to helping people all across Canada get through the separation and divorce process, with discussions about legal issues, parenting issues, financial issues and more.