The Queen v. Armstrong, 96 D.T.C 6315 (FCA)

After noting that the decision in The Queen v. Bryce, [1982] 2 F.C. 581 (C.A.) was reversed under a consent judgment made in the Supreme Court of...

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Monthly mortgage payments made by the taxpayer for the benefit of his former wife did not qualify for deduction because they did not represent an...

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S.60.1(2) had no application as the court order in question did not provide for the application of that provision.