I-3 - Taxation Act

Section 336.0.2 Disposition versions

2006-03-01

336.0.2. In this chapter,

“child support amount” means any support amount that is not identified in the agreement or order under which it is payable as being solely for the support of a recipient who is a spouse or former spouse of the payer or who is the father or mother of a child of the payer;

“commencement day” in respect of an agreement or order has the meaning assigned by the first paragraph of section 312.3;

“support amount” means, subject to the second paragraph and except for the purposes of subparagraphs a to b of the first paragraph of section 336.0.5, an amount payable as an allowance on a periodic basis for the maintenance of the recipient, a child of the recipient or both the recipient and a child of the recipient, if the recipient has discretion as to the use of the amount, and

(a)  the recipient is the spouse or former spouse of the payer, the recipient and payer are living separate and apart because of the breakdown of their marriage and the amount is payable under an order of a competent tribunal or under a written agreement; or

(b)  the payer is the father or mother of a child of the recipient and the amount is payable under an order made by a competent tribunal in accordance with the laws of a province.

For the purposes of the definition of “support amount” in the first paragraph, the following rules apply:

(a)  a support amount does not include an amount described in that definition that, if paid and received, would be so under a decree, order or judgment of a competent tribunal, or under a written agreement, that does not have a commencement day, and would not be required to be included in computing the income of the recipient of the amount if

i.  paragraphs a to b.1 of section 312, as they applied before being struck out, applied in respect of an amount received after 31 December 1996 and were read without reference to the words “and throughout the remainder of the year”, and

ii.  section 312.4 were disregarded; and

(b)  the portion of that definition before paragraph a shall be read without reference to the words “the recipient has discretion as to the use of the amount, and”, where it applies in respect of an amount payable under a decree, order or judgment of a competent tribunal, or under a written agreement, made after 27 March 1986 and before 1  January 1988.

1998, c. 16, s. 116; 2000, c. 5, s. 88; 2005, c. 1, s. 88.