Section 60.1

Subsection 60.1(1) - Support

Cases

The Queen v. Armstrong, 96 D.T.C 6315 (FCA)

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Philp v. The Queen, 83 DTC 5424, [1983] CTC 403 (FCTD)

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The Queen v. Bryce, 82 DTC 6126, [1982] CTC 133 (FCA)

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See Also

Poirier v. The Queen, 2011 DTC 1346 [at 1937], 2011 TCC 311

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Administrative Policy

7 January 1992 Memorandum (Tax Window, No. 15, p. 21, ¶1684)

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Subsection 60.1(2) - Agreement

Cases

The Queen v. Armstrong, 96 D.T.C 6315 (FCA)

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Administrative Policy

24 November 1995 Memorandum 952722 (C.T.O. "Whether Payments are for 'Maintenance' or Capital")

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21 August 1992 Memorandum (Tax Window, No. 23, p. 23, ¶2163)

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Subsection 60.1(3) - Prior payments

Cases

Chabros v. The Queen, 95 DTC 5247 (FCA)

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