24 May 2000 Internal T.I. 2000-0017677 F - PENSION ALIMENTAIRE -- summary under Support Amount

Pursuant to the separation agreement between Monsieur and Madame, Madame agreed to make monthly payments to Monsieur equal to amounts received as a result of the division of pensionable earnings under the Canada Pension Plan. In the separation agreement, the parties each acknowledged that they did not need the other to provide for their present or future needs.

On this basis, the Directorate found that the payments were not support amounts, as they were not made to provide for the maintenance of the recipient or children of the recipient, and were instead intended to maintain an agreed upon financial balance between them.

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