Harder v. The Queen, 2016 TCC 197

JurisdictionFederal Jurisdiction (Canada)
Subject MatterSTATUTES,INCOME TAX,FAMILY LAW
Citation2016 TCC 197
CourtTax Court (Canada)
Date14 September 2016
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6 practice notes
  • Stevenson v. The Queen, 2018 TCC 176
    • Canada
    • Tax Court (Canada)
    • 29 Agosto 2018
    ...under subsection 118(5.1) despite only a single one-way payment. Respondent [5] The Respondent argues that the cases of Harder v HMQ, 2016 TCC 197 and more proximately Leinweber v HMQ, 2016 TCC 253 provide authority to dismiss the appeal. Firstly, Lawson is not applicable since the evidence......
  • C.M. v. S.K., 2017 SKQB 289
    • Canada
    • Court of Queen's Bench of Saskatchewan (Canada)
    • 26 Septiembre 2017
    ...the amount to be paid to the mother on a monthly basis for support of E.M. is the sum of $137. As a result of the decision in Harder v R, 2016 TCC 197, the order regarding child support should include the incomes of each of the parties and the amount they are obligated to pay. It is no long......
  • Family Law And Taxes
    • Canada
    • Mondaq Canada
    • 14 Noviembre 2020
    ...where child support is only paid by one party. This issue was highlighted in the Tax Court of Canada's decision in Harder v. Canada, 2016 TCC 197, where the Court [11] The practising family law Bar should take note. [.] If separating spouses, seeking joint custody, wish to avail themselves ......
  • Groves v. The Queen, 2017 TCC 66
    • Canada
    • Tax Court (Canada)
    • 4 Mayo 2017
    ...the agreement began on May 1, 2011. [3] SOR/97-175. [4] Transcript of hearing at page 6, lines 6-7. [5] 2013 FCA 69. [6] 2016 TCC 48. [7] 2016 TCC 197. [8] 2014 TCC 99. [9] 2014 TCC 263. [Emphasis added.] [25]        Past decisions of this Court and the Fe......
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5 cases
  • Stevenson v. The Queen, 2018 TCC 176
    • Canada
    • Tax Court (Canada)
    • 29 Agosto 2018
    ...under subsection 118(5.1) despite only a single one-way payment. Respondent [5] The Respondent argues that the cases of Harder v HMQ, 2016 TCC 197 and more proximately Leinweber v HMQ, 2016 TCC 253 provide authority to dismiss the appeal. Firstly, Lawson is not applicable since the evidence......
  • C.M. v. S.K., 2017 SKQB 289
    • Canada
    • Court of Queen's Bench of Saskatchewan (Canada)
    • 26 Septiembre 2017
    ...the amount to be paid to the mother on a monthly basis for support of E.M. is the sum of $137. As a result of the decision in Harder v R, 2016 TCC 197, the order regarding child support should include the incomes of each of the parties and the amount they are obligated to pay. It is no long......
  • Groves v. The Queen, 2017 TCC 66
    • Canada
    • Tax Court (Canada)
    • 4 Mayo 2017
    ...the agreement began on May 1, 2011. [3] SOR/97-175. [4] Transcript of hearing at page 6, lines 6-7. [5] 2013 FCA 69. [6] 2016 TCC 48. [7] 2016 TCC 197. [8] 2014 TCC 99. [9] 2014 TCC 263. [Emphasis added.] [25]        Past decisions of this Court and the Fe......
  • De Matos v. DeMatos, 2017 ONSC 5063
    • Canada
    • Superior Court of Justice of Ontario (Canada)
    • 24 Agosto 2017
    ...       There is then the issue of the Tax Credit.  Citing Harder v. Her Majesty the Queen (2016 TCC 197), both parties agree that each party needs to have an actual order to pay child support.  Accordingly, an appropriate order to address this issue i......
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1 firm's commentaries
  • Family Law And Taxes
    • Canada
    • Mondaq Canada
    • 14 Noviembre 2020
    ...where child support is only paid by one party. This issue was highlighted in the Tax Court of Canada's decision in Harder v. Canada, 2016 TCC 197, where the Court [11] The practising family law Bar should take note. [.] If separating spouses, seeking joint custody, wish to avail themselves ......

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