19 October 2000 Internal T.I. 2000-0047267 F - VERSEMENT PENSION PERIODE DETERMINEE -- summary under Support Amount

CCRA indicated that monthly amounts paid by Monsieur to Madame might not be support amounts though the written agreement labelled them as support and did not provide for interest on unpaid amounts or accord the option to Monsieur to prepay, if it could be demonstrated that they were not necessary for Madame’s support and were paid to her to compensate her for her release to corporate parties to the agreement.