The separation agreement entered into between the taxpayer and his wife in connection with their separation in December 2010 provided for him to pay $2,500 per month in child support and $3,500 per month in spousal support.
Effective July 2019, the Ontario Superior Court issued a consent order providing that he was to pay her "temporary support in the amount of $8,000 per month." The Court deferred the allocation between child and spousal support to another date (which never occurred).
Spiro J rejected the submission of the taxpayer that, in light of these separation agreement terms, the child support amount should be inferred to continue to have been $2,500 per month, stating (at para. 21) that he did not have the “power to read words into the Consent Order or to amend it.” Spiro J further stated (at para. 22):
The … fact is that none of the $8,000 support amount payable by Dr. Vohra every month under the consent order was identified in the consent order as being solely for the support of his former spouse."
Therefore, the entire $8,000 monthly support amount was non-deductible as a child support amount.