How is the amount owing in a disability benefit claim considered as a buy out?

Canada (Federal), Canada

The following excerpt is from Benham v. The Queen, 2006 TCC 410 (CanLII):

In Widmer v. Her Majesty the Queen, supra, the amount owing was considered as a buy out. In this case the amount was based on changes in circumstances and this reflects the amount owing based on the income of the support payor. Therefore, the payment was not a capital payment but one composed of periodic payments.

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