Canada Child Benefit: Shared Custody

A February 2, 2026 Tax Court of Canada case considered whether a parent qualified as a shared-custody parent for purposes of the Canada Child Benefit (CCB).

To qualify, a child generally must reside with each parent:

• At least 40% of the time; or
• On an approximately equal basis.

The second approach can accommodate temporary circumstances where the normal 40% threshold is generally met but temporarily falls below that level because of events such as vacations or illness.

Residency Is Not the Same as Parenting Time

The taxpayer spent approximately three weekends each month with the child and also spent several three-to-four-hour periods with the child during weekdays.

Those weekday periods included activities such as shopping, going to movies, eating at restaurants and attending recreational activities.

The court distinguished between visiting with a child and the child actually residing with a parent.

Residency generally involves the parent and child carrying on their normal routines of life from a home to which they regularly return.

Taxpayer Loses

The child resided with the taxpayer for no more than approximately two days each week, well below the required 40% threshold.

The taxpayer was therefore not considered a shared-custody parent for CCB purposes.

Action: When reviewing CCB eligibility, distinguish between time spent with a child and where the child actually resides.