Trottier v. Minister of National Revenue, 68 DTC 5216, [1968] CTC 324, [1968] SCR 728 -- summary under Paragraph 60(b)

Under an arrangement (reflected in four documents) between the taxpayer and his wife, the taxpayer agreed to pay his wife $45,000 of which $12,000 was payable immediately and the balance was payable in monthly instalments of $350. The payments were secured by a mortgage on the taxpayer's hotel and payable irrespective whether she continued to live or assigned the amounts. This arrangement was characterized as a release by her of all her claims for an allowance in consideration for a single consideration (the mortgage for $45,000) rather than as an agreement for the payment by him to her of a periodic allowance for maintenance.