Roland
St-Onge
(orally:
March
13,
1978):—The
appeal
of
Mr
Klaus
L
E
Kaiser
came
before
me
on
March
13,
1978
at
the
City
of
Toronto,
Ontario.
In
1975
the
appellant
sought
to
deduct
the
sum
of
$1,400
that
he
had
paid
to
his
estranged
wife
for
the
support
of
his
child,
Anita
Kaiser.
The
uncontradicted
facts
are
as
follows:
1.
the
appellant
and
his
wife
separated
in
1974;
2.
there
was
one
(1)
child
of
the
marriage,
Anita,
who
in
1975
was
four
(4)
years
old;
3.
Anita
at
all
material
times
resided
with
her
mother,
the
wife
of
the
appellant;
4.
the
appellant’s
wife,
in
computing
her
income
for
the
1975
taxation
year,
claimed
and
was
allowed
the
equivalent
of
married
exemption
with
respect
to
Anita;
5.
during
1975
the
appellant
paid
to
his
wife
amounts
totalling
$1,400.
At
the
hearing
the
appellant
filed
various
documents
but
there
is
nothing
in
these
documents
to
show
that
the
appellant
was
legally
separated
from
his
wife
or
that
he
paid
the
amount
of
money
pursuant
to
an
order
of
a
competent
tribunal.
The
Board
is
of
the
opinion
that
the
appellant
tried
his
utmost
to
introduce
before
the
Board
all
the
facts
and
the
documents
in
order
to
win
his
case.
However,
it
is
obvious
from
the
evidence
adduced
that
the
appellant
in
1975
was
not
legally
separated
from
his
wife
and
that
the
amount
he
paid
to
her
cannot
be
deducted
because
it
was
not
paid
pursuant
to
an
order
of
a
competent
tribunal
in
accordance
with
paragraph
60(c)
of
the
Income
Tax
Act.
For
these
reasons
the
appeals
has
to
be
dismissed.
Appeal
dismissed.
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