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

17 September 2008 External T.I. 2008-0279101E5 F - Pension alimentaire - enfant majeur

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(1) s. 56.1(1) deemed amounts paid directly to adult child pursuant to court-ordered support obligation to have been received by the other spouse 145

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 Administrative Letter 9527222 - 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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