Subsection 60.1(1) - Support
Cases
The Queen v. Armstrong, 96 D.T.C 6315 (FCA)
Monthly mortgage payments made by the taxpayer for the benefit of his former wife did not qualify for deduction because they did not represent an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | 135 | |
| Tax Topics - Income Tax Act - Section 60.1 - Subsection 60.1(2) | 21 |
Philp v. The Queen, 83 DTC 5424, [1983] CTC 403 (FCTD)
Payments made pursuant to an agreement dated April 10, 1973 thus were not made pursuant to an agreement made after May 6, 1974, and therefore were...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees | 44 |
The Queen v. Bryce, 82 DTC 6126, [1982] CTC 133 (FCA)
While s. 60.1 deems periodic mortgage and utility payments made pursuant to a judicially-approved maintenance agreement to have been made directly...
See Also
Poirier v. The Queen, 2011 DTC 1346 [at 1937], 2011 TCC 311
When the taxpayer separated from his wife, he continued making payments to third parties related to the matrimonial home. Jorré J. found that...
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 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)
Payments made to an adult child of the marriage for the child's benefit would not qualify as payments made for the benefit of the spouse or...
Subsection 60.1(2) - Agreement
Cases
The Queen v. Armstrong, 96 D.T.C 6315 (FCA)
S.60.1(2) had no application as the court order in question did not provide for the application of that provision.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Stare Decisis | 135 | |
| Tax Topics - Income Tax Act - Section 60.1 - Subsection 60.1(1) | 89 |
Administrative Policy
28 May 2004 Internal T.I. 2004-0064291I7 F - Paiement de dépenses
After indicating that payments made by Monsieur to third parties pursuant to a cohabitation agreement to cover expenses relating to the...
24 November 1995 Administrative Letter 9527222 - WHETHER PAYMENTS ARE FOR "MAINTENANCE" OR CAPITAL
The agreement of a separated husband to pay the principal and interest on a first mortgage to be incurred by his wife are not deductible under s....
21 August 1992 Memorandum (Tax Window, No. 23, p. 23, ¶2163)
General comments.
Subsection 60.1(3) - Prior payments
Cases
Chabros v. The Queen, 95 DTC 5247, [1995] 1 CTC 333 (FCA)
Minutes of settlement signed in 1989 in which the taxpayer's former spouse acknowledged that the taxpayer had paid to her "as and by way of...
Administrative Policy
7 September 2022 Internal T.I. 2022-0931081I7 - Retroactive support payments
A 2018 court order required retroactive child and spousal support payments to be made by an individual to a former spouse on a monthly basis for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) | CRA respects the effect of a court order providing that a lump sum payment was in satisfaction of a retroactive periodic support obligation | 276 |
| Tax Topics - General Concepts - Effective Date | court order rendered a lump sum payment as being in satisfaction of a retroactively-created periodic support obligation | 260 |
22 October 2004 Internal T.I. 2004-0079791I7 F - Pension alimentaire
S. 60.1(3) did not apply where sums were paid by Monsieur to Madame, which he intended as an advance on the division of the family patrimony...