In what circumstances will subsection 252(4) of the Income Tax Code be allowed to exclude income tax payments made in 1994 and 1995?
Canada (Federal), Canada
The following excerpt is from Hunter v. The Queen, 2001 CanLII 888 (TCC):
In Carey v. Canada, [1999] T.C.J. No. 191, payments were made in 1994 and 1995 pursuant to a separation agreement entered into when the parties separated in 1988. Bowie J. applied subsection 252(4) to permit the deduction.
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