Bergeron v. The Queen, 2013 DTC 1004 [at at 31], 2012 TCC 143 (Informal Procedure) -- summary under Support Amount

The taxpayer made payments to his former spouse of $5000, $10,000 and $4200 between 13 July 2009 and 6 August 2009, which freed the taxpayer from future obligations to make support payments. Bédard J. found that the amounts were capital in nature, did not constitute an "allowance on a periodic basis," and therefore were not support amounts, on reasons similar to Lam.