Words and Phrases - "or on the breakdown of"

Does s. 146(16) apply to the transfer of a lump sum from an annuitant's RRSP to a former spouse's RRSP where the purpose of the transfer is to share in RRSPs accumulated during the marriage and to enable the former spouse to provide for their children? CRA responded:

[T[he phrase "in settlement of rights arising out of, or on the breakdown of, their marriage or common-law partnership" does not include the payment of an amount in settlement of child support for the purposes of paragraph 146(16)(b). If a written agreement between former spouses provides for the payment of a lump sum to divide "rights arising out of, or on the breakdown of, their marriage or common-law partnership" and to provide for the maintenance of children, then only the portion of the amount relating to "rights arising out of, or on the breakdown of, their marriage or common-law partnership" may be come within the tax treatment under paragraph 146(16)(b).