What is the meaning of the word "custody" in the context of a civil matter?
Canada (Federal), Canada
The following excerpt is from Nistor v. The Queen, 2003 TCC 363 (CanLII):
In Sadler v. The Queen, [1997] 3 C.T.C. 2698 Mr. Justice Bell said that "custody" should be given its ordinary meaning rather than its legal meaning and allowed the appeal.
In Marsh v. The Queen, [2001] T.C.J. No. 629 (Q.L.) Mr. Justice O'Connor held that the taxpayer was entitled to deduct child support payments made to the taxpayer's adult son who was living in a university dormitory.
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