The appellant appealed the Minister's disallowance of spousal support deductions for the 2020 and 2021 taxation years.
The appellant argued that he and his former spouse had agreed to reduce child support to zero, making his payments deductible as spousal support.
The Tax Court of Canada found no evidence of a court order or agreement amending the original support order.
Under paragraph 60(b) of the Income Tax Act, support payments are deemed to be child support first, and since the amounts paid did not exceed the child support payable under the order, no deduction was permitted.
The appeals were dismissed.
