Words and Phrases - "has discretion"
3 February 2003 Internal T.I. 2002-0168317 F - PAIEMENT DE DEPENSES
amount recipient does not qualify as having discretion as to use if a court order specifies the expenses that are covered
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....
Locations of other summaries | Wordcount | |
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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 |