21 June 2005 Internal T.I. 2005-0123551I7 F - Montant forfaitaire de pension alimentaire -- summary under Support Amount

A divorce judgment endorsed an agreement on ancillary measures (the "Agreement") pursuant to which the taxpayer (the “husband") was obligated to pay not only monthly indexed support amounts but also lump annual amounts geared to his year end bonuses or other variable remuneration. In finding that these annual amounts also qualified as support amounts, the Directorate noted that they represented a certain portion of his variable compensation, they were time-limited (lasted until retirement), and took into account the income and financial circumstances of each party.