1 December 2000 Internal T.I. 2000-0048437 F - PAIEMENTS ANTERIEURS -- summary under Subsection 56.1(3)

A judgment confirming the separation agreement of two spouses did not refer to maintenance payments which Monsieur had commenced to pay the Madame before the judgment date, and which Monsieur sought to deduct in computing his income. They then entered into an agreement which referred to those initial payments. The Directorate found that this subsequent agreement did not engage ss. 56.1(3) and 60.1(3) as it did not clearly indicate that the two parties intended to amend the judgment to recognize the payments made prior to the date of the judgment.