Welch v. The Queen, 2012 DTC 1288 [at at 3892], 2012 TCC 350 (Informal Procedure) -- summary under Paragraph 56(1)(b)

By services, 28 November, 2015

The taxpayer and her former spouse attempted to arrange their spousal support agreement so that her spouse would not deduct support amounts from income, and the taxpayer would not include the amounts in income. Webb J. found that this attempt failed. Paragraph 56(1)(b) does not give taxpayers the option not to deduct support amounts from the payer's income, nor to exclude the amount from the recipient's income.

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Topic
Income Tax Act - s. 56(1)(b)
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Drupal 7 entity type
Node
Drupal 7 entity ID
338231
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