Justice Bocock confirmed that if you want to claim support payments to a former spouse, you must show that the payments were ordered by a court or by a written separation agreement. But Bocock J. did acknowledge court cases where judges have accepted less formal proof of a written agreement. Mr. Danial didn’t have this evidence (and originally, he claimed the payments as expenses from his medical practice, making less believable his later claim that the payments were for support.)
See Danial, 2013 TCC