Section 122.62

The taxpayer received cheques for child tax benefits and the national child benefit supplement at her house. When she separated from her husband and left him with custody of the child, he continued to receive and cash the cheques. Cambpell J. found that, under Canada's self-reporting tax system, the taxpayer had a duty to inform CRA of her change in circumstances. Accordingly, she was liable for the amounts paid between her separation and her orally informing the CRA of the change - likewise, she was not liable for amounts that continued to be paid for two months afterwards.