4 May 2000 Internal T.I. 2000-0007667 F - PENSION ALIMENTAIRE - DISCRETION -- summary under Support Amount

Amounts received by Madame pursuant to an agreement with Monsieur did not qualify as being amounts which she could use in her discretion since the payments were for specific expenses for which she was required to provide supporting documents in order to continue receiving the payments. Thus, the payments did not qualify as “support amounts.” In addition, payments required to be made periodically over the course of one year did not qualify as “periodic.” CCRA quoted the unreported Assaf decision regarding testing for discretion.