When the taxpayer separated from his wife, he continued making payments to third parties related to the matrimonial home. Jorré J. found that the payments were not deductible under s. 60.1(1) because they were not made pursuant to a written agreement, and so did not meet the definition of "support amount" in s. 56.1(4). He also noted that the "support amount" definition requires that, for payments to qualify as support amounts under s. 60.1(1), the agreement must provide that ss. 60.1(2) and 56.1(2) shall apply. He stated (at para. 34):
[I]t must be clear from the agreement that the parties intention is that the payer will be able to deduct the amounts in his income tax returns and that the recipient must include them. It is not necessary for the agreement to refer to ITA provisions.