Walker v. The Queen, 95 DTC 753 (TCC) -- summary under Subparagraph 56(1)(a)(i)

In order to give effect to an equalization of net family properties for purposes of the Family Law Act (Ontario), it was agreed that the taxpayer would receive one-half of the gross proceeds of the military pension of her former husband each month, with the result that the gross proceeds actually paid to her former husband each month would be received by him, as to one-half, as agent for or in trust for the taxpayer. On this basis, one-half of the monthly pensions was included in the taxpayer's income and the other one-half in the income of her former husband (who had been added as a third party to the proceedings).