In Johnson v. Johnson, the British Columbia Court of Appeal held that a custodial parent’s failure to apply for the federal Child Tax Benefit was irrelevant for the purpose of calculating guideline support, and no set-off amount should be applied to her stated income.
In Johnson, both parents shared custody of the children of the marriage. The respondent, also a custodial parent, had successfully applied for the Child Tax Benefit, but the appellant had failed to apply for the benefit, despite her eligibility. Since the benefit would have been split between them if the appellant had been receiving the benefit, and since the parties were informally splitting the benefit between themselves, the Court held that the trial judge had erred by considering the mother’s failure to apply for the benefit.
Ultimately, the Court allowed the appeal largely on separate grounds.
April 6, 2011
Link to Decision
Liam Oster
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