The Canada Child Tax Benefit and Canada Child Benefit help eligible families with the cost of raising children. The primary caregiver of the children is entitled to collect these benefits. Following a separation or divorce however, determining who is the primary caregiver and who is entitled to these benefits can be a confusing and messy exercise. Chartered Accountant, Tim Cestnick, provides further insight into this issue in a recent article published in the Globe and Mail.
The decision in Barry v. Halifax (Regional Municipality), 2017 NSSC 180 (NSSC) demonstrates the pitfalls that can be faced by a claimant injured in a motor vehicle collision who fails to commence an unidentified or uninsured motorist claim against an insurer as soon as possible.