Principal Issues:
Whether a person who has custody of a minor child, under an interim custody order, is entitled to claim a) the equivalent-to-spouse tax credit, b) the GST tax credit, c) the tuition and education tax credit, and d) the child tax benefit, with respect to that minor child
Position:
a) yes, provided only one person makes the claim and all persons entitled to claim the credit agree, b) yes, however it is restricted to only one claimant, c) yes, if the student designates that person in writing for the transfer of the tuition and education credits, and d) yes, for every month at the beginning of which that person resides with and primarily fulfills the responsibility for the care and upbringing of the child.
Reasons: