INCOME TAX
Exemptions
Appeal from Tax Court of Canada decision (2005 TCC 179) with respect to reference challenging inclusion of child support payments in applicant’s taxable income—T.C.C. committed reviewable error in concluding shared expense obligation not payable on periodic basis—Matter remitted to different T.C.C. Judge to determine whether shared expense amounts were “allowance”, “support amount”, “child support amount”, and whether deletion of shared expense obligation created commencement day within meaning of Income Tax Act—Appeal allowed—Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1.
Callwood v. Canada (A‑398‑05, 2006 FCA 188, Sexton J.A., judgment dated 23/5/06, 24 pp.)
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