I-3 - Taxation Act

Section 336.1 Disposition versions

2009-05-15

336.1. Where an amount, other than an amount that is otherwise a support amount, became payable by a taxpayer in a taxation year under an order of a competent tribunal or under a written agreement, in respect of an expense incurred in the year or the preceding taxation year for the maintenance of a person described in the second paragraph, a child in the person’s custody or both the person and a child in the person’s custody and the order or agreement provides that subsection 2 of each of sections 56.1 and 60.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) apply to any amount paid or payable thereunder, the amount by which the aggregate of all amounts each of which is such an amount payable exceeds the amount determined under section 336.3 is deemed, for the purposes of this chapter, to be an amount payable by the taxpayer to and receivable by the person as an allowance on a periodic basis, and the person is deemed to have discretion as to the use of that amount.

The person to whom the first paragraph refers is

(a)  the spouse or former spouse of the taxpayer; or

(b)  where the amount became payable under an order made by a competent tribunal in accordance with the laws of a province, the father or mother of a child of the taxpayer.

1986, c. 15, s. 68; 1990, c. 59, s. 153; 1994, c. 22, s. 144; 1995, c. 49, s. 236; 1998, c. 16, s. 117; 2002, c. 40, s. 33; 2003, c. 9, s. 25; 2009, c. 5, s. 119.

2006-03-01

336.1. Where an amount, other than an amount that is otherwise a support amount, became payable by a taxpayer in a taxation year under an order of a competent tribunal or under a written agreement, in respect of an expense incurred in the year or the preceding taxation year for the maintenance of a person described in the second paragraph, a child in the person’s custody or both the person and a child in the person’s custody and the order or agreement provides that this section and section 313.0.1 apply to any amount paid or payable thereunder, the amount by which the aggregate of all amounts each of which is such an amount payable exceeds the amount determined under section 336.3 is deemed, for the purposes of this chapter, to be an amount payable by the taxpayer to and receivable by the person as an allowance on a periodic basis, and the person is deemed to have discretion as to the use of that amount.

The person to whom the first paragraph refers is

(a)  the spouse or former spouse of the taxpayer; or

(b)  where the amount became payable under an order made by a competent tribunal in accordance with the laws of a province, the father or mother of a child of the taxpayer.

For the purposes of the first paragraph, a reference in the order or agreement to subsection 2 of sections 56.1 and 60.1 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) is deemed, unless the order or agreement provides that such a reference is without effect for the purposes of this Act, to include a reference to this section and to section 313.0.1.

1986, c. 15, s. 68; 1990, c. 59, s. 153; 1994, c. 22, s. 144; 1995, c. 49, s. 236; 1998, c. 16, s. 117; 2002, c. 40, s. 33; 2003, c. 9, s. 25.