THE Chief Justice (all concur) :—This is an appeal from a judgment of Cattanach, J. allowing an appeal from a decision of the Tax Appeal Board and upholding the contention of the Minister that the appellant was not entitled to deduct from his income for his 1961 taxation year the sum of $3,150 paid by him to his wife in nine monthly instalments.

The question to be determined is whether the payments made by the appellant fell within the terms of paragraph (1) of Section 11(1) of the Income Tax Act which reads as follows: