Government Proposes to Amend Child Benefits Rules
The government has released a legislative proposal to amend the definition of a “share custody parent” under section 122.6 of the Income Tax Act in response to Federal Court of Appeal decisions in Lavrinenko v. Canada (2019 DTC 5038) and Morrissey v. Canada (2019 DTC 5039). The Canada Child Benefit is split between shared custody parents.
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