Guardo v. M.N.R.
T-1222-91
Pinard J.
23/12/98
8 pp.
Appeal from Tax Court of Canada decision-Appellant claiming deduction of $5,200 per year for maintenance payments for 1986 and 1987 taxation years-From 1983 to 1988, appellant making maintenance payments of $100 per week directly to son, Laurent Guardo-In 1986 and 1987, Laurent Guardo of age of majority, of sound mind and in legal custody of neither father nor mother-For practical reasons, Laurent Guardo choosing to live near Université de Montréal in own apartment, keeping apartment from 1985 to 1989-Whether maintenance payments to Laurent Guardo amounts paid for benefit of child in custody of appellant's former spouse under Income Tax Act, s. 60.1(1)-In Minister of National Revenue v. Curzi (1994), 80 F.T.R. 64 (F.C.T.D.), Noël J. said purpose of s. 60.1(1) to allow deduction of amounts paid for benefit of child as long as child still in custody of former spouse or former spouse remains under duty of care attaching to custody-Nothing to suggest Laurent pursuing university studies in Montréal and living in apartment under mother's authority-During 1986 and 1987 taxation years, Laurent Guardo, of age of majority, had obviously withdrawn from parental authority, not in mother's custody within meaning of Act, s. 60.1(1)-Therefore, maintenance payments father made directly to Laurent Guardo not eligible for tax deduction claimed by appellant-Appeal dismissed-Income Tax Act, S.C. 1970-71-72, c. 63, s. 60.1(1) (as enacted by S.C. 1984, c. 45, s. 20(1)).