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Income tax act 2026 TCC 72

Mohamed v. The King

The Tax Court dismissed an appeal for Canada Child Benefit eligibility, holding the appellant was not a protected person under IRPA and rejecting a Charter challenge.

  • Canada child benefit eligibility
  • Protected person definition
  • Serious criminality exclusion
  • Section 15 equality analysis
  • Statutory interpretation
  • Pre-removal risk assessment
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.