How have the courts interpreted the terms of an agreement or written agreement regarding alimony under the Income Tax Act?
Canada (Federal), Canada
The following excerpt is from Perras v. The Queen, 2000 CanLII 303 (TCC):
The agent for the respondent referred to the decisions in Canada v. Sills [1985] 2 F.C. 200; Canada v. Sigglekow [1985] F.C.J. No. 902. Those decisions hold that the payments, although made later than the time limits provided for in an agreement or judgment, retain their nature as alimony. The judgments also hold that, although a judgment or a written agreement concerning alimony or other allowance may have indicated that such payment is not taxable, this does not prevent the amount from being taxable under the Act. Finding
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