Cases
Tossell v. Canada, 2005 DTC 5365, 2005 FCA 223
The taxpayer worked at the same law practice with her spouse. When they separated, they agreed that she would continue to work at the practice as...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(b) | 287 |
Ofori-Nimako v. Canada (Attorney General), 2005 DTC 5264, 2005 FCA 195
Money that was found by the Tax Court judge to have been paid by the taxpayer to his daughter rather than to his ex-spouse and over which,...
Fraser v. Canada (Attorney General), 2004 DTC 6279, 2004 FCA 128
Ss.1(2) and 12(1) of the Maintenance Enforcement Act (Alberta), which provided that a child maintenance agreement filed with the Alberta Director...
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| Tax Topics - Statutory Interpretation - Provincial Law | 117 |
Pach v. Canada, 2003 DTC 5634, 2003 FCA 363
An agreement to pay the mortgage payments for a house plus monthly expenses including realty taxes, hydro, gas, telephone, insurance, cable, auto...
See Also
Vohra v. The King, 2022 TCC 165 (Informal Procedure)
The taxpayer and his wife separated in 2010 and on March 6, 2011, entered into separation agreement without legal counsel. Although the spousal...
Maheu v. The Queen, 2013 DTC 1261 [at at 1452], 2013 TCC 279 (Informal Procedure)
The taxpayer divorced her spouse and, pursuant to an "agreement for corollary relief," ratified by the Quebec Superior Court, received a total of...
Lemieux v. The Queen, 2014 DTC 1009 [at at 2531], 2013 TCC 304 (Informal Procedure)
A consent judgment provided that the taxpayer direct a portion of her support payments towards certain home expenses, such as taxes, insurance,...
Berty v. The Queen, 2013 DTC 1171 [at at 935], 2013 TCC 202 (Informal Procedure)
Pursuant to a court order, the taxpayer paid his former spouse one half of any bonuses he received from employment. Bédard J found that such...
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Child Support Amount | 116 |
James v. The Queen, 2013 DTC 1135 [at at 705], 2013 TCC 164
The British Columbia Court of Appeal ordered a retroactive increase in the monthly amount of the support payments the taxpayer paid to his spouse,...
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| Tax Topics - General Concepts - Effective Date | retroactive nature of B.C. court order applied for ITA purposes | 113 |
Doucette v. The Queen, 2013 DTC 1113 [at at 604], 2013 TCC 112 (Informal Procedure)
Amounts the taxpayer received from her spouse were support amounts notwithstanding that she "had a legal responsibility to pay off the mortgage...
Kuch v. The Queen, 2013 DTC 1037 [at at 175], 2012 TCC 454 (Informal Procedure)
Woods J. found that the taxpayer's court-ordered support payments to third parties for a former spouse's benefit were not "support amounts" under...
Bergeron v. The Queen, 2013 DTC 1004 [at at 31], 2012 TCC 143 (Informal Procedure)
The taxpayer made payments to his former spouse of $5000, $10,000 and $4200 between 13 July 2009 and 6 August 2009, which freed the taxpayer from...
Lam v. The Queen, 2012 DTC 1091 [at at 2939], 2012 TCC 54 (Informal Procedure)
Sheridan J. found that the taxpayer could not deduct the $40,000 he paid his former common-law spouse in monthly instalments of $1,500, because...
Hovasse v. The Queen, 2011 DTC 1115 [at at 622], 2011 TCC 143 (Informal Procedure)
When a married couple separated, the husband's support payments made pursuant to their "summary of mediated agreements" were deductible. The...
Beninger v. The Queen, 2010 DTC 1237 [at at 3684], 2010 TCC 301 (Informal Procedure)
The Crown argued that because the maintenance arrears of the taxpayer were reduced due to his diminished financial circumstances, the amounts paid...
Ambury v. The Queen, 2002 DTC 1880 (TCC) (Informal Procedure)
Periodic payments made by the taxpayer to a woman (the mother of his child) with whom he had not lived in a conjugal relationship pursuant to a...
Administrative Policy
25 May 2011 Internal T.I. 2011-0395871I7 F - Pension alimentaire - désignation rétroactive
Madame made monthly payments to Monsieur pursuant to an interim agreement (later confirmed by an interim order) between her and him "without...
15 March 2006 External T.I. 2005-0124911E5 F - Prestation compensatoire française
A resident of France was awarded compensatory allowances by order of the applicable French court on her divorce from her husband, consisting of a...
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| Tax Topics - Treaties - Income Tax Conventions - Article 18 | life annuity, was to be treated for Treaty purposes as alimony or similar payments since it was treated by CRA as a support amount under ITA | 210 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | treatment of a life annuity under ITA, as a support amount meant that it was to be treated for Treaty purposes as alimony or similar payments | 136 |
| Tax Topics - Treaties - Income Tax Conventions - Article 21 | non-taxability of lump sum compensation allowance under French law not altered by Art. 21 | 59 |
21 June 2005 Internal T.I. 2005-0123551I7 F - Montant forfaitaire de pension alimentaire
A divorce judgment endorsed an agreement on ancillary measures (the "Agreement") pursuant to which the taxpayer (the “husband") was obligated to...
28 September 2004 Internal T.I. 2004-0079801I7 F - Pension alimentaire
The Directorate applied the proposition that:
Where support arrears are settled for less than the amounts actually in arrears, the amounts paid...
19 February 2003 Internal T.I. 2002-0169967 F - ARREARAGES-PENSION ALIMENTAIRE
Monsieur (whose was in arrears in his child support obligations) and Madame signed a written agreement whereby they agreed that Monsieur would pay...
3 February 2003 Internal T.I. 2002-0168317 F - PAIEMENT DE DEPENSES
A court order required Monsieur to pay, as support, all expenses related to the marital home and a weekly amount for Madame and the children....
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(2) | express mention of ss. 56.1(2) and 60.1(2) no longer required | 132 |
27 January 2003 Internal T.I. 2002-0177197 F - ATTRIBUTION DU GAIN A UN CONJOINT SEPARE
On the breakdown of their marriage, a couple held various immovable properties in equal co-ownership. Pursuant to a separation agreement, each...
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| Tax Topics - Income Tax Act - Section 74.5 - Subsection 74.5(3) - Paragraph 74.5(3)(b) | application of s. 74.5(3)(b) re properties divided between the separated spouses and sold before divorce | 92 |
7 January 2003 Internal T.I. 2002-0168347 F - RETRAITE OU PENSION ALIMENTAIRE
The separation agreement (later ratified by court judgement) between the taxpayer and former spouse agreed to share equally the income from the...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) | equal share of pension income going to ex-spouse without declared element of support was received as pension income | 148 |
24 October 2002 Internal T.I. 2002-0140527 F - PENSION ALIMENTAIRE
In the context of a transitional issue, the Directorate indicated that the recipient of payments by way of periodic cheques did not have...
21 March 2002 Internal T.I. 2001-010133A F - VALIDITE D'UN JUGEMENT - PENSION ALIMENTAIRE
Monsieur and Madame separated and Monsieur started paying child support to Madame pursuant to a judgment rendered by the Quebec Superior Court....
14 February 2002 Internal T.I. 2001-0107757 F - PENSION ALIMENTAIRE POUR ENFANTS
Amounts required to be paid to Madame under a separation agreement were not support amounts. The amount was a support amount because the recipient...
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Child Support Amount | separation agreement was sufficiently general as to the amounts’ use for them to be child support amounts | 81 |
3 December 2001 Internal T.I. 2001-0104677 F - VERSEMENT POUR REMBOURSER L'IMPOT
An agreement or judgment provided for the payment of monthly support to the spouse or former spouse and, in addition, the written agreements...
16 November 2001 Internal T.I. 2001-0095617 F - ACCORD ECRIT RETROACTIF GARDE D'ENFANTS
After finding that a letter signed by the two separated spouses did not constitute an “agreement” for purposes of the “support amount” and...
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| Tax Topics - Income Tax Act - Section 118 - Subsection 118(5) | subsequent letter was not an agreement eliminating a support obligation in respect of one of the two children | 217 |
24 May 2001 Internal T.I. 2000-0047827 F - PENSION ALIMENTAIRE-CLAUSE RETROACTIVE
Subsequent to a pre-May 1997 divorce judgment rendering enforceable a written consent to ancillary relief between Monsieur and Madame, they...
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (a) | subsequent judgment that varied support in divorce judgment caused a commencement day/ retroactive effective date of consent judgment not respected | 243 |
| Tax Topics - General Concepts - Effective Date | consent judgment that purported to be retroactive did not have retroactive effect | 140 |
19 April 2001 Internal T.I. 2001-0069067 F - PENSION ALIMENTAIRE ACCORD ECRIT
In finding that the submitted documents did not constitute a “written agreement,” the Directorate stated:
[N]one of the documents submitted...
9 February 2001 Internal T.I. 2000-0055757 F - ALLOCATION PERIODIQUE
Under an order, the taxpayer, who had legal custody of his children, was required to pay his ex-wife a specified sum each time the two children...
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| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | s. 118(1)(b) credit available where sporadic amounts required to be paid to ex-wife when the children visited her did not qualify as support amounts | 56 |
19 October 2000 Internal T.I. 2000-0047267 F - VERSEMENT PENSION PERIODE DETERMINEE
CCRA indicated that monthly amounts paid by Monsieur to Madame might not be support amounts though the written agreement labelled them as support...
31 October 2000 Internal T.I. 2000-0048427 F - PENSION ALIMENTAIRE-ARRERAGES
In finding that the amount of support paid by Monsieur to Madame, which is less than that provided for in the court order for support to her, was...
4 May 2000 Internal T.I. 2000-0007667 F - PENSION ALIMENTAIRE - DISCRETION
Amounts received by Madame pursuant to an agreement with Monsieur did not qualify as being amounts which she could use in her discretion since the...
24 May 2000 Internal T.I. 2000-0017677 F - PENSION ALIMENTAIRE
Pursuant to the separation agreement between Monsieur and Madame, Madame agreed to make monthly payments to Monsieur equal to amounts received as...
Paragraph (a)
Administrative Policy
5 July 2000 Internal T.I. 2000-0025487 F - PENSION ALIMENTAIRE
Madame and Monsieur, following their separation, reached an amicable agreement on the terms of payment by Monsieur of support to Madame, so that...