By Cris Best ( June 10, 2022, 2:38 PM EDT) -- In Yao v. Canada 2022 TCC 23 (Yao), the primary issue was whether certain expert reports were admissible into evidence. The related tax aspect triggering the dispute is the question of the appellants’ eligibility for the Canada Child Benefit (CCB) pursuant to s. 122.6 of the Income Tax Act, RSC 1985, c.1 (5th Supp) (ITA). The Income Security Advocacy Centre has intervened on behalf of the appellants....