Spousal support or not

The taxpayer claimed spousal support on her 2013 tax return.  The claim was denied by the CRA because the parties’ settlement agreement was not issued until March 2015.  The Tax Court of Canada (TCC) agreed with the concept.  However, the TCC found that the March 2015 court order was from an agreement reached in November 2014 which included the 2013 payments.  It was the same agreement accepted by the Superior Court judge.  Therefore, by chance, the deduction was allowed.