Gagnon v. The Queen, 86 DTC 6179, [1986] 1 CTC 410, [1986] 1 SCR 264 -- summary under Paragraph 60(b)

"[F]or an amount to be an allowance within the meaning of s. 60(b) of the Income Tax Act, the recipient must be able to dispose of it completely for his own benefit, regardless of the restrictions imposed on him as to the way in which he disposes of it and benefits from it." Amounts paid monthly by the taxpayer pursuant to a divorce decree to his former wife were deductible notwithstanding that she was obliged to apply those amounts to the payment of sums owing under a mortgage. "The duty which she had to apply these amounts to particular purposes does not affect the benefit she derived from them."