7 January 2011 Internal T.I. 2010-0389181I7 F - Paiement forfaitaire - pension alimentaire -- summary under Subsection 56.1(4)

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 as a support amount? The Directorate responded:

Since the lump sum in this case was not paid in lieu of amounts payable periodically as described in paragraph 22 of … IT-530R … that amount is not a support amount within the meaning of subsection 56.1(4).