Canada v. Marshall
A-544-95
Stone J.A.
26/3/96
3 pp.
Application for judicial review of Tax Court of Canada decision-Female parent herein person who primarily fulfils responsibility for care and upbringing of children of marriage-Only parent properly regarded as person entitled to child care benefits under Income Tax Act, s. 122.6-Only one parent "eligible individual" for purpose of allowing benefits-Application allowed-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, s. 122.6 (as enacted by S.C. 1994, c. 7, Sch. VII, s. 12(1)).
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