The fact that the concept of time has not been lassoed by science so that one can travel back in time, making it impossible to physically make 54 … payments from 2005 to 2009, does not strip the support from maintaining its periodic nature. This is not a situation where the purpose of the one-time lump sum payment is to settle all future support entitlements once and for all
2013 CarswellNat 1460
James v. R.
Tax Court of Canada [General Procedure]