Berty v. The Queen, 2013 DTC 1171 [at at 935], 2013 TCC 202 (Informal Procedure) -- summary under Support Amount

By services, 28 November, 2015

Pursuant to a court order, the taxpayer paid his former spouse one half of any bonuses he received from employment. Bédard J found that such amounts were not "periodic" for the purposes of the "support amount" definition, given that, although a non-payment was unlikely, there was no guarantee that bonuses would be paid every year.

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share of bonuses
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338319
Extra import data
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