- Common law couple with a child separated in 2018
- The child resides with the mother and spends 75% of the time with her and the remaining 25% with the father.
The father has mentioned that the arrangement is joint custody.
On the family worksheet, there is a question “The taxpayer has shared custody of this dependent” which is used in the calculation of the CCB and the Ontario child benefit, the GST credit, and the Ontario Trillium Benefit.
I believe in this situation he has joint custody not shared.
" The term shared custody is often confused with joint custody…Shared custody occurs when each parent has the children for at least 40% of the time – in other words, the child’s time is split between the parents roughly equally."
I found additional information below:
" Do you share custody?
You share custody if the child lives with you and another individual in separate residences on a more or less equal basis.
The child might regularly alternate between residences in the following cycles:
** four days with one person and three days with the other*
** one week with one person and the next week with the other*
** any other regular alternating cycle"*
This is not the case for this taxpayer, so the box will not be checked.
Does anyone have anything to add/comment?