22 October 2004 Internal T.I. 2004-0079791I7 F - Pension alimentaire -- summary under Subsection 60.1(3)

S. 60.1(3) did not apply where sums were paid by Monsieur to Madame, which he intended as an advance on the division of the family patrimony (which occurred subsequently pursuant to a divorce decree), and where a subsequent provisional judgment indicated that such sums were for maintenance purposes, given that they were not paid pursuant to a written order or agreement and given that s. 60.1(3) could not apply because the amounts were paid more than one year before such provisional judgment recognized them as support.