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For the Appellant: The Appellant himself

Counsel for the Respondent: Eric Sherbert

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REASONS FOR JUDGMENT

(Delivered orally from the Bench at

Hamilton, Ontario, on March 24, 2004)

McArthur J.

[1]      The issue is whether the amount of $24,000 paid by the Appellant in the 2000 taxation year can be considered a support amount receivable by his spouse under an order or written agreement within the meaning of subsection 56.1(4) of the Income Tax Act. After hearing the Appellant and the Respondent's counsel and explaining to the Appellant the requirements under subsection 56.1(4) that have to be met before support amounts can be deducted from his taxable income, the following exchange took place.

JUSTICE McARTHUR: Obviously, I sympathize with your situation, and I struggle to give you some relief. I believe you and there is no question in my mind that you have been honest and straightforward. The November 1^st memo from your former wife does not really assist me, and I would be stretching things too far to find that it is a contract. This is not a Court of equity and I have to follow the law as it is written; and unfortunately, I have to dismiss your appeal.

I am pleased to hear on the positive side that Exhibit A-2 (Interim Separation Agreement) is being accepted to give you assistance in the 2001 and future years. I am right in that regard?

MR. SHERBERT:           I am not exactly sure. But it is my understanding.

JUSTICE McARTHUR: That is not before me. But in any event, thank you for your evidence and for appearing. But I must dismiss your appeal.

MR. HAZELDEN:           Can I ask just one final question?

JUSTICE McARTHUR: Yes.

MR. HAZELDEN:           Do you have any jurisdiction - I am being taxed as single, and yet I cannot claim I have a spouse. So can I for the year 2000 resubmit my tax?

JUSTICE McARTHUR: Sorry, I am not understanding.

MR. HAZELDEN:           I am being taxed as a single person with no dependents. Can I resubmit my 2000 tax and claim Linda, at least, as a spousal dependent?

JUSTICE McARTHUR: I do not know that at this point. You may wish to seek advice.

Signed at Ottawa, Canada, this 14th day of July, 2006.

McArthur J.