31 October 2000 Internal T.I. 2000-0048427 F - PENSION ALIMENTAIRE-ARRERAGES -- summary under Support Amount

In finding that the amount of support paid by Monsieur to Madame, which is less than that provided for in the court order for support to her, was deductible under former s. 60(b), CCRA indicated that the payment of an amount less than that provided for in the order does not change its nature: the definition of support provides only that the amount must be “payable” periodically as an allowance for the support of the persons concerned and not an amount that has been “paid” on that basis.