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.
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