Durnford, Toope, "Spousal Support in Family Law and Alimony in the Law of Taxation", Canadian Tax Journal, 1994, Vol. 42, No. 1, p. 1.

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) - Paragraph 15(1)(b)

Summary Under

Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(b)

Summary Under

Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b)

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