Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
In a situation where there is a change in the custody and the order or the agreement stipulates that the amount for child support will be maintained, whether the order or the agreement is varied to change the child support amount for the purposes of 56.1(4)(b)(ii) and 56.1(3).
Position:
No.
Reasons :
56.1(4)(b)(ii) requires a change in the child support amount payable.
December 15, 1999
Benefit Program Directorate Headquarter
Kathy Turner Nancy Deslandes
Director General (613) 957-8961
1999-000281
CCM 7-991900
Child Support Payment
Re : Opinion # 971391
On June 19, 1997, in the memo 971391 (copy attached), we agreed with you that " the order has varied a child support amount payable " and consequently there was a commencement day in the example 2 set out below.
R and M separated in 1996. One of the two children lived with R and the other lived with M. Before their court order was made on October 8, 1997, R paid M monthly support of $500. The court order grants custody of the two children to M. It also recognizes R's previous payments for the one child and requires continuing monthly support for both children of $500 (effective as of the date of the court order).
We re-examined this issue XXXXXXXXXX subparagraph 56.1(4)(b)(ii) is not applicable since there is no change in the child support amount payable. Therefore, there would be no commencement day under subparagraph 56.1(4)(b)(ii) and no variation in the child support amount payable for the purposes of paragraph 56.1(3)(b) in the example 2 of our memo mentioned above.
If you require further assistance, we would be pleased to provide our views.
Ghislain Martineau
Acting Section Chief
Section des entreprises et des particuliers
Business and Publications Division
Income Tax Rulings and Interpretations Directorate
Policy and Legislation Branch
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