Cases
The Queen v. Kendall, 83 DTC 5134, [1983] CTC 119 (FCTD)
Payments made by the taxpayer to third parties for the benefit of his wife were (following Gagnon, 82 DTC 6318 (FCA)) not deductible.
Ahern v. The Queen, 82 DTC 6325, [1982] CTC 362 (FCTD)
Payments are not deductible if made for the maintenance of the child of a person to whom the taxpayer was never legally married.
Howard v. The Queen, 74 DTC 6607, [1974] CTC 857 (FCTD)
The B.C. Supreme Court on February 16, 1970 ordered the taxpayer to pay $200 per month to his wife commencing February 1, 1970. On October 22,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | 84 |
Administrative Policy
27 January 1992 Memorandum (Tax Window, No. 16, p. 4, ¶1719)
Where a taxpayer, who is required to pay maintenance to his spouse pursuant to a court order, pays a portion of the maintenance instead directly...