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, and did not refer to ss. 56.1(2) and 60.1(2). After finding that the payments did not qualify as an allowance, the Directorate referred to Ferron v. The Queen 2001 DTC 230 and Veilleux, 2002 FCA 201 and stated:
The express mention of subsections 56.1(2) and 60.1(2) is no longer required in the written agreement, order or judgment. It is important, however, to ensure that the purpose of subsections 56.1(2) and 60.1(2) is reflected in the wording of those documents and, among other things, that the recipient knowingly assumes a tax burden related to the payment to third parties by the payer of expenses coming within subsections 56.1(2) and 60.1(2).