In what circumstances will the court grant the child tax benefit under section 122.6 of the Child Tax Benefit Act?

In this case, both parents have defended their position and provided this court with their best evidence to establish their entitlement to the child tax benefit. The evidence presented by both parents on the access issue and on the overall picture on how they are involved in their children’s care and upbringing is contradictory. Notwithstanding their respective positions, both parents in the case appear to have been doing their best in their role as parents and in their children’s upbringing during the period at issue and during this difficult time. Unfortunately, only one person may be an “eligible individual” as defined in section 122.6 of the Act (see Canada v. Marshall, [1996] 2 C.T.C. 92).