Subsection 56.1(1)
Administrative Policy
17 September 2008 External T.I. 2008-0279101E5 F - Pension alimentaire - enfant majeur
A payer makes support payments directly to a child over the age of majority with the consent of the former spouse (the "recipient"). However,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60.1 - Subsection 60.1(1) | s. 60.1(1) deemed amounts paid directly to adult child pursuant to court-ordered support obligation to have been paid to the other spouse | 145 |
Subsection 56.1(4) - Definitions
Cases
Broad v. Canada, 2010 DTC 5097 [at 6924], 2010 FCA 146
The taxpayer entered into a written separation agreement with his common law spouse in which he was obligated to make support payments. Several...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) | 165 |
Administrative Policy
7 January 2011 Internal T.I. 2010-0389181I7 F - Paiement forfaitaire - pension alimentaire
Under a written agreement between two former spouses, the one was to receive a single lump sum payment from the other as support. Did it qualify...
Child Support
Cases
Berty v. The Queen, 2013 DTC 1171 [at 935], 2013 TCC 202 (Informal Procedure)
The agreement between the taxpayer and his former spouse stated:
Fifty percent (50%), net of income tax, of any bonus income received by the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | share of bonuses | 58 |
Commencement Day
Cases
Holbrook v. Canada, 2007 DTC 5336, 2007 FCA 145
An interim child support order made requiring the payment to the taxpayer of $1,000 per month was followed by a separation agreement requiring the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Transitional Provisions and Policies | 100 |
Dangerfield v. Canada, 2004 DTC 6025, 2003 FCA 480
A court support order specifying that monthly payments of child support were to commence on May 1, 1997 thereby established a "commencement day"...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 191 - Subsection 191(4) | 45 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 57 |
Administrative Policy
21 February 2007 Internal T.I. 2006-0218421I7 F - Pension alimentaire - date d'exécution
A divorce judgment issued in 1995 established a child support obligation for Monsieur, but when one of the children moved in with Monsieur, he...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | divorce judgment with stated retroactive effect caused the amounts to “be required to be made” on the earlier date | 51 |
26 March 2004 Internal T.I. 2004-0060361I7 F - Date d'exécution
The Directorate interpreted a court order to reinstate support as a new order (noting in this regard that “the judge modified the recipient's...
Paragraph (b)
Subparagraph (b)(ii)
Administrative Policy
13 July 2004 Internal T.I. 2004-0068521I7 F - Date d'exécution - Affaire Miller
Miller (2003 DTC 1449) found that a December 16, 1999 order changing support from $475 per month for each of the three children, by terminating...
24 June 2004 Internal T.I. 2004-0068381I7 F - Date d'exécution
The Directorate indicated that an amended support agreement that changed the per-month support amount triggered a commencement day. The...
Subparagraph (b)(iv)
Administrative Policy
15 July 2003 Internal T.I. 2003-0023177 F - DATE D'EXECUTION
In finding that a clause in an order fixing support for Madame established a commencement day, the Directorate indicated that the clause...
Support Amount
Cases
Tossell v. Canada, 2005 DTC 5365, 2005 FCA 223
The taxpayer worked at the same law practice with her spouse. When they separated, they agreed that she would continue to work at the practice as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(b) | 287 |
Ofori-Nimako v. Canada (Attorney General), 2005 DTC 5264, 2005 FCA 195
Money that was found by the Tax Court judge to have been paid by the taxpayer to his daughter rather than to his ex-spouse and over which,...
Fraser v. Canada (Attorney General), 2004 DTC 6279, 2004 FCA 128
Ss.1(2) and 12(1) of the Maintenance Enforcement Act (Alberta), which provided that a child maintenance agreement filed with the Alberta Director...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Provincial Law | 117 |
Pach v. Canada, 2003 DTC 5634, 2003 FCA 363
An agreement to pay the mortgage payments for a house plus monthly expenses including realty taxes, hydro, gas, telephone, insurance, cable, auto...
See Also
Vohra v. The King, 2022 TCC 165 (Informal Procedure)
The taxpayer and his wife separated in 2010 and on March 6, 2011, entered into separation agreement without legal counsel. Although the spousal...
Maheu v. The Queen, 2013 DTC 1261 [at 1452], 2013 TCC 279 (Informal Procedure)
The taxpayer divorced her spouse and, pursuant to an "agreement for corollary relief," ratified by the Quebec Superior Court, received a total of...
Lemieux v. The Queen, 2014 DTC 1009 [at 2531], 2013 TCC 304 (Informal Procedure)
A consent judgment provided that the taxpayer direct a portion of her support payments towards certain home expenses, such as taxes, insurance,...
Berty v. The Queen, 2013 DTC 1171 [at 935], 2013 TCC 202 (Informal Procedure)
Pursuant to a court order, the taxpayer paid his former spouse one half of any bonuses he received from employment. Bédard J found that such...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Child Support | 116 |
James v. The Queen, 2013 DTC 1135 [at 705], 2013 TCC 164
The British Columbia Court of Appeal ordered a retroactive increase in the monthly amount of the support payments the taxpayer paid to his spouse,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Effective Date | retroactive nature of B.C. court order applied for ITA purposes | 113 |
Doucette v. The Queen, 2013 DTC 1113 [at 604], 2013 TCC 112 (Informal Procedure)
Amounts the taxpayer received from her spouse were support amounts notwithstanding that she "had a legal responsibility to pay off the mortgage...
Kuch v. The Queen, 2013 DTC 1037 [at 175], 2012 TCC 454 (Informal Procedure)
Woods J. found that the taxpayer's court-ordered support payments to third parties for a former spouse's benefit were not "support amounts" under...
Bergeron v. The Queen, 2013 DTC 1004 [at 31], 2012 TCC 143 (Informal Procedure)
The taxpayer made payments to his former spouse of $5000, $10,000 and $4200 between 13 July 2009 and 6 August 2009, which freed the taxpayer from...
Lam v. The Queen, 2012 DTC 1091 [at 2939], 2012 TCC 54 (Informal Procedure)
Sheridan J. found that the taxpayer could not deduct the $40,000 he paid his former common-law spouse in monthly instalments of $1,500, because...
Hovasse v. The Queen, 2011 DTC 1115 [at 622], 2011 TCC 143 (Informal Procedure)
When a married couple separated, the husband's support payments made pursuant to their "summary of mediated agreements" were deductible. The...
Beninger v. The Queen, 2010 DTC 1237 [at 3684], 2010 TCC 301 (Informal Procedure)
The Crown argued that because the maintenance arrears of the taxpayer were reduced due to his diminished financial circumstances, the amounts paid...
Ambury v. The Queen, 2002 DTC 1880 (TCC) (Informal Procedure)
Periodic payments made by the taxpayer to a woman (the mother of his child) with whom he had not lived in a conjugal relationship pursuant to a...
Administrative Policy
25 May 2011 Internal T.I. 2011-0395871I7 F - Pension alimentaire - désignation rétroactive
Madame made monthly payments to Monsieur pursuant to an interim agreement (later confirmed by an interim order) between her and him "without...
15 March 2006 External T.I. 2005-0124911E5 F - Prestation compensatoire française
A resident of France was awarded compensatory allowances by order of the applicable French court on her divorce from her husband, consisting of a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 18 | life annuity, was to be treated for Treaty purposes as alimony or similar payments since it was treated by CRA as a support amount under ITA | 210 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | treatment of a life annuity under ITA, as a support amount meant that it was to be treated for Treaty purposes as alimony or similar payments | 136 |
| Tax Topics - Treaties - Income Tax Conventions - Article 21 | non-taxability of lump sum compensation allowance under French law not altered by Art. 21 | 59 |
21 June 2005 Internal T.I. 2005-0123551I7 F - Montant forfaitaire de pension alimentaire
A divorce judgment endorsed an agreement on ancillary measures (the "Agreement") pursuant to which the taxpayer (the “husband") was obligated to...
28 September 2004 Internal T.I. 2004-0079801I7 F - Pension alimentaire
The Directorate applied the proposition that:
Where support arrears are settled for less than the amounts actually in arrears, the amounts paid...