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

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.).

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

Ontario Court of Appeal upholds TTC's liability in personal injury case of woman struck by bus

Ontario Superior Court dismisses former wife's claims against late husband's estate

Law Commission of Ontario report calls for modernizing consumer protection for digital marketplace

New judicial appointments announced for Ontario courts

Spirit of Schlifer Award recipients honoured as clinic's clients face mounting challenges

Proposed settlement denied children compensation for loss of care: Ontario Superior Court

Most Read Articles

New judicial appointments announced for Ontario courts

Psychiatrist’s ‘careless’ expert evidence leads to new sentencing for dangerous offender: Ont. CA

Ontario Superior Court sets aside deemed admissions in motor vehicle accident case

Law Commission of Ontario report calls for modernizing consumer protection for digital marketplace