To get the CCTB, all the following conditions must be met.
1. You must live with the child, and the child must be under the age of 18.
2. You must be the person who is primarily responsible for the care and upbringing of the child.
This means you are responsible for such things as supervising the child's daily activities and needs, making sure the child's medical needs are met, and arranging for child care when necessary. If there is a female parent who lives with the child, we usually consider her to be this person. However, it could be the father, a grandparent, or a guardian.
.......................
http://www.cra-arc.gc.ca/E/pub/tg/t4114/t4114-e.html#P63_2774
Hopefully, the above information can help you to decide. However, if you are insisting to challenge the Canadian tax system, then be assure that you are ready when you face the auditors.
http://www.cra-arc.gc.ca/E/pub/tp/ic73-10r3/ic73-10r3-e.html
Prosecution Section
32. When a case is proceeded with by summary conviction, the hearing may be held before a justice or provincial court judge in a court having jurisdiction where the taxfiler is a resident, conducts a business, or is found, apprehended, or in custody. Under section 239, the taxfiler, if found guilty, is liable to a fine ranging from 25 % to double the tax that was sought to be evaded. In addition, the judge may impose a prison term of up to 2 years.
It is your call now. To be or not to be.
