What are Support Payments?

Support payments come in a variety of different types.

Below is a quick guide for you to understand how these payments can affect your taxes.

What are support payments?

Support payments are regular allowance amounts paid to, or received from, a spouse, former spouse, or parent of a child.

Types of support payments

Amounts paid for child support under a court order, or a written agreement made after April 30, 1997, are not deductible, and amounts received are not taxable.

Amounts paid for spousal support payments under the court, or written agreement, are deductible if claimed under line 22000 - support payments made. However, the amounts received must be reported by the recipient as taxable income under line 12800 - support payments received.

In taxes, there is a priority of child support over spousal support. If you are required to pay both spousal child support,and spousal support, all payments made in the year are considered to be paid for the support of the child, while the rest are accounted for as the support of the spouse.

How to apply for support payments?

Some requirements must be met to apply for support payments:

The payer and the recipient are living apart when payments are made

The support amount is paid/received periodically

The recipients of spousal support use the amount for the maintenance of themselves

The recipients of child support use the amount for the maintenance of children. E.g., rent, property taxes, medical expenses, etc

Support amounts are receivable under a court order, written agreement or an order of a competent tribunal:

If the payer was not common-law or married, support payments must be made under a tribunal order

Non-Resident support payments

If you are financially supporting your spouse who is a non-resident of Canada, you may be eligible to claim line 30300 - spousal amount.

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