25 August 2008 External T.I. 2005-0139191E5 F - Paiement forfaitaire - pension alimentaire -- summary under Paragraph 60(b)

CRA indicated that Tsiaprailis does not change CRA's position on lump sum payments made, in respect of support payments, in order to obtain the discharge of a support obligation imposed by an order or agreement, that such payments are neither deductible to the payor nor taxable to the recipient of the lump sum payment.