Tax Court gives guidance regarding shared custody and the Canada Child Benefit in Wong v. The King

By Elias Zafiridis and Alessandra Tuzi ( June 13, 2025, 2:42 PM EDT) -- Disputes over the Canada Child Benefit (CCB) are among the most sensitive in tax litigation, particularly when they involve shared custody. These cases raise questions that are not only legal and financial but also deeply personal. The recent decision of the Tax Court of Canada in Wong v. The King, 2025 TCC 24, provides important guidance on how courts assess eligibility for the CCB in shared parenting arrangements....
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