Jerome, ACJ:—This appeal from a decision of the Tax Review Board dated January 29, 1982, came on for hearing at Toronto, on February 23, 1983. At the conclusion of argument, I indicated that while I had some sympathy with the appellant, it did not appear that I could find any fault with the decision of the Tax Review Board or any other relief that could be extended to him. After further review, these written reasons confirm that disposition.
Alimony or support payments are deductible to the payor only in accordance with paragraphs 60(b), (c) and section 60.1 of the Income Tax Act, SC 1970-71-72, c 63. The appellant was permitted a deduction under paragraph 60(b) for the $500 monthly paid directly to his wife. He was denied any deduction for moneys paid to a mortgagee for the benefit of his wife and children. Section 60.1 permits a deduction for such payments only where they are made pursuant to written agreements made after May 6, 1974. Unfortunately for the appellant, his payments were paid pursuant to an agreement dated April 10, 1973; therefore, he cannot take the deduction.
With respect to the legal and accounting fees, I agree with the Board that a deduction for such payments is prohibited by subsection 18(1).
Accordingly, the appeal must be dismissed.