Holbrook v. Canada, 2007 DTC 5336, 2007 FCA 145 -- summary under Transitional Provisions and Policies

An interim child support order made requiring the payment to the taxpayer of $1,000 per month was followed by a separation agreement requiring the same amount of child support to be paid to the taxpayer commencing May 1, 1998. Sharlow J.A. concluded that because the interim order ceased to have effect once the separation agreement came into force, the child support payments payable to the taxpayer on and after May 1, 1998 were paid pursuant to a separation agreement with a commencement day that was made after April 1997, with the result that such payments were exempt under the new child support regime.