In Yao v. The Queen, 2022 TCC 23 (CanLII) [Yao], the primary issue was whether certain expert reports were admissible into evidence. The related tax aspect triggering the dispute is the question of the Appellants’ eligibility for the Canada Child Benefit (“CCB”) pursuant to section 122.6 of the Income Tax Act, RSC 1985, c.1 (5th Supp) (“ITA”). The Income Security Advocacy Centre has intervened on behalf of the Appellants.
The CCB is a monthly payment to families to assist with living costs for children under 18. In part, to qualify the applicant must meet the definition of an “eligible individual”. This includes, as defined in section 122.6 of the ITA, “a temporary resident within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada throughout the 18 month period preceding that time…”.
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