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,...
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|---|---|---|
| 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(2)
Administrative Policy
3 February 2003 Internal T.I. 2002-0168317 F - PAIEMENT DE DEPENSES
A court order required Monsieur to pay, as support, all expenses related to the marital home and a weekly amount for Madame and the children, and...
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | amount recipient does not qualify as having discretion as to use if a court order specifies the expenses that are covered | 238 |
Subsection 56.1(3)
Administrative Policy
11 October 2001 Internal T.I. 2001-0079197 F - pension alimentaire
A pre-May 1997 order set the amount of monthly child support to be paid by Monsieur. Post-May 1997, a written agreement provided that Monsieur...
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (b) - Subparagraph (b)(ii) | suspension of support did not trigger a commencement day | 46 |
1 December 2000 Internal T.I. 2000-0048437 F - PAIEMENTS ANTERIEURS
A judgment confirming the separation agreement of two spouses did not refer to maintenance payments which Monsieur had commenced to pay the Madame...
Subsection 56.1(4) - Definitions
Cases
Broad v. Canada, 2010 DTC 5097 [at 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...
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|---|---|---|
| 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 Amount
Cases
Berty v. The Queen, 2013 DTC 1171 [at 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...
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | share of bonuses | 58 |
Administrative Policy
14 February 2002 Internal T.I. 2001-0107757 F - PENSION ALIMENTAIRE POUR ENFANTS
Amounts required to be paid to Madame under a separation agreement were not child support amounts. Given that the terms of the agreement did not...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | fixed support payments were not required to be applied by the recipient to listed expenses and, therefore, their use was at her discretion and they were allowances | 69 |
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...
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|---|---|---|
| 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"...
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|---|---|---|
| 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...
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|---|---|---|
| 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...
22 January 2002 Internal T.I. 2001-0100537 F - ENTENTE TEMPORAIRE PENSION ALIMENTAIRE
A temporary agreement signed by Monsieur and Madame indicating a change in the amount of support and custody of one of the children thereby...
25 April 2001 Internal T.I. 2000-0060537 F - DATE D'EXECUTION=JUGEMENT TEMPORAIRE
A temporary judgment made after April 1997 changed the support payable by Monsieur pursuant to a pre-May 1997 judgment. A final judgment...
Paragraph (a)
Administrative Policy
24 May 2001 Internal T.I. 2000-0047827 F - PENSION ALIMENTAIRE-CLAUSE RETROACTIVE
Subsequent to a pre-May 1997 divorce judgment rendering enforceable a written consent to ancillary relief between Monsieur and Madame, they...
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|---|---|---|
| Tax Topics - General Concepts - Effective Date | consent judgment that purported to be retroactive did not have retroactive effect | 140 |
| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | payment of arrears of periodic support would be periodic support under the related pre-May 1997 consent judgment | 212 |
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...
11 October 2001 Internal T.I. 2001-0079197 F - pension alimentaire
After a pre-May 1997 order fixed child support to be paid by Monsieur, a post-May 1997 order temporarily suspended the support payments, which...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(3) | post-May 1997 temporary custody order triggered a commencement day | 173 |
Subparagraph (b)(iii)
Administrative Policy
19 January 2001 Internal T.I. 2000-0049187 F - PENSION ALIMENTAIRE-ACCORD SUBSEQUENT
The amendment of a support agreement, which had been ratified by a divorce judgement, to vary the amount of the support without seeking court...
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...
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|---|---|---|
| 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...
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| 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 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 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 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...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Child Support Amount | 116 |
James v. The Queen, 2013 DTC 1135 [at 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,...
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|---|---|---|
| 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 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 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 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 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 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 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...
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| 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...
19 February 2003 Internal T.I. 2002-0169967 F - ARREARAGES-PENSION ALIMENTAIRE
Monsieur (whose was in arrears in his child support obligations) and Madame signed a written agreement whereby they agreed that Monsieur would pay...
3 February 2003 Internal T.I. 2002-0168317 F - PAIEMENT DE DEPENSES
A court order required Monsieur to pay, as support, all expenses related to the marital home and a weekly amount for Madame and the children....
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|---|---|---|
| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(2) | express mention of ss. 56.1(2) and 60.1(2) no longer required | 132 |
27 January 2003 Internal T.I. 2002-0177197 F - ATTRIBUTION DU GAIN A UN CONJOINT SEPARE
On the breakdown of their marriage, a couple held various immovable properties in equal co-ownership. Pursuant to a separation agreement, each...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 74.5 - Subsection 74.5(3) - Paragraph 74.5(3)(b) | application of s. 74.5(3)(b) re properties divided between the separated spouses and sold before divorce | 92 |
7 January 2003 Internal T.I. 2002-0168347 F - RETRAITE OU PENSION ALIMENTAIRE
The separation agreement (later ratified by court judgement) between the taxpayer and former spouse agreed to share equally the income from the...
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| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) | equal share of pension income going to ex-spouse without declared element of support was received as pension income | 148 |
24 October 2002 Internal T.I. 2002-0140527 F - PENSION ALIMENTAIRE
In the context of a transitional issue, the Directorate indicated that the recipient of payments by way of periodic cheques did not have...
21 March 2002 Internal T.I. 2001-010133A F - VALIDITE D'UN JUGEMENT - PENSION ALIMENTAIRE
Monsieur and Madame separated and Monsieur started paying child support to Madame pursuant to a judgment rendered by the Quebec Superior Court....
14 February 2002 Internal T.I. 2001-0107757 F - PENSION ALIMENTAIRE POUR ENFANTS
Amounts required to be paid to Madame under a separation agreement were not support amounts. The amount was a support amount because the recipient...
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| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Child Support Amount | separation agreement was sufficiently general as to the amounts’ use for them to be child support amounts | 81 |
3 December 2001 Internal T.I. 2001-0104677 F - VERSEMENT POUR REMBOURSER L'IMPOT
An agreement or judgment provided for the payment of monthly support to the spouse or former spouse and, in addition, the written agreements...
16 November 2001 Internal T.I. 2001-0095617 F - ACCORD ECRIT RETROACTIF GARDE D'ENFANTS
After finding that a letter signed by the two separated spouses did not constitute an “agreement” for purposes of the “support amount” and...
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| Tax Topics - Income Tax Act - Section 118 - Subsection 118(5) | subsequent letter was not an agreement eliminating a support obligation in respect of one of the two children | 217 |
24 May 2001 Internal T.I. 2000-0047827 F - PENSION ALIMENTAIRE-CLAUSE RETROACTIVE
Subsequent to a pre-May 1997 divorce judgment rendering enforceable a written consent to ancillary relief between Monsieur and Madame, they...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (a) | subsequent judgment that varied support in divorce judgment caused a commencement day/ retroactive effective date of consent judgment not respected | 243 |
| Tax Topics - General Concepts - Effective Date | consent judgment that purported to be retroactive did not have retroactive effect | 140 |
19 April 2001 Internal T.I. 2001-0069067 F - PENSION ALIMENTAIRE ACCORD ECRIT
In finding that the submitted documents did not constitute a “written agreement,” the Directorate stated:
[N]one of the documents submitted...
9 February 2001 Internal T.I. 2000-0055757 F - ALLOCATION PERIODIQUE
Under an order, the taxpayer, who had legal custody of his children, was required to pay his ex-wife a specified sum each time the two children...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | s. 118(1)(b) credit available where sporadic amounts required to be paid to ex-wife when the children visited her did not qualify as support amounts | 56 |
19 October 2000 Internal T.I. 2000-0047267 F - VERSEMENT PENSION PERIODE DETERMINEE
CCRA indicated that monthly amounts paid by Monsieur to Madame might not be support amounts though the written agreement labelled them as support...