In what circumstances is a taxpayer entitled to deduct child support payments made to an adult son who is living in a university dormitory?

Canada (Federal), Canada

The following excerpt is from Nistor v. The Queen, 2003 TCC 363 (CanLII):

In Marsh v. The Queen, [2001] T.C.J. No. 629 (Q.L.) Mr. Justice O'Connor held that the taxpayer was entitled to deduct child support payments made to the taxpayer's adult son who was living in a university dormitory.

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