Ambury v. The Queen, 2002 DTC 1880 (TCC) (Informal Procedure) -- summary under Support Amount

Periodic payments made by the taxpayer to a woman (the mother of his child) with whom he had not lived in a conjugal relationship pursuant to a written agreement that was filed in the Ontario Court of Justice (Provincial Division) did not qualify as a support amount under paragraph (b) of the definition. Although Ontario statutes provided for the enforcement of the agreement through the same mechanism that was available for the enforcement of court orders, they did not deem the agreement to be a court order for purposes other than those of those statutes. Accordingly, the payments were non-creditable.