Vohra – Tax Court of Canada finds that support payments could be considered to be made pursuant to terms of a written separation agreement which had expired

When the taxpayer and his wife separated, they entered into separation agreement which provided for the taxpayer making support payments until December 2014. However, they ignored this sunset provision, and the taxpayer continued thereafter with the support payments, which were included by her in her income.

MacPhee J found that under “the plain meaning of the words of the Act,” such “payments were made pursuant to the terms of a written agreement,” so that the taxpayer could continue deducting the payments. The point appeared to be that the payments were being made pursuant to the terms of the support clause in their written separation agreement, even though that clause had expired.

Neal Armstrong. Summary of Vohra v. The King, 2022 TCC 165 under s, 56.1(4) – support amount.