Tax Court of Canada


Income Tax


Amount paid directly to independent adult daughter could not be considered child support

Appellant was divorced. Appellant’s daughter, aged 20, was studying in university. Daughter brought action to obtain financial support from appellant. Appellant paid $2,125 for the year to his daughter according to terms of judgment. When appellant filed his income tax he claimed deduction of $2,125 in child support. Minister reassessed appellant and disallowed deduction. Appellant appealed. Appeal dismissed. Amount paid directly to independent adult daughter could not be considered child support. Former spouse did not receive any of the amount paid.

Larouche v. Canada

(June 29, 2011, T.C.C., Favreau J., File No. 2010-3669(IT)I) Reasons in French. 203 A.C.W.S. (3d) 884 (6 pp.).

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