,canada ,rev5ue ,ag5cy

                 ,p#ajb
            ,support ,pay;ts
          ,9cludes ,=m ,t#aaeh

             ,9 ,"o ,volume
           ,pr9t ,pages #c-af
       ,brl ,pages ;i-;iv & #a-fc
    
































                 ,9dex
    
                               ,brl page
,is ? guide = y8 """""""""""""""""""" #a
,:at's new8 """"""""""""""""""""""""" #b
,ta# ( 3t5ts """""""""""""""""""""""" #c
,def9i;ns """"""""""""""""""""""""""" #g
    ,all[.e """"""""""""""""""""""""" #g
    ,* """""""""""""""""""""""""""""" #g
    ,-mon-law "pn] """""""""""""""""" #h
    ,c\rt ord] """""""""""""""""""""" #i
    ,pay] """""""""""""""""""""""""" #aj
    ,p]iodic pay;ts """""""""""""""" #aj
    ,specific-purpose pay;ts """"""" #aj
    ,recipi5t """""""""""""""""""""" #aa
    ,sep>at$ """"""""""""""""""""""" #aa
    ,sp\se """"""""""""""""""""""""" #ab
    ,?ird-"py pay;ts """"""""""""""" #ab
    ,writt5 agree;t """""""""""""""" #ab
,:at >e support pay;ts8 """""""""""" #ae
  ,excep;ns """""""""""""""""""""""" #ag
    ,pay;ts made prior 6! date (!
      c\rt ord] or writt5 agree;t "" #ah
    
                                      ;i
                 ,9dex
    ,specific-purpose & ?ird-"py
      pay;ts """"""""""""""""""""""" #ai
    ,lump-sum pay;ts """"""""""""""" #bb
,:at >e ! tax rules8 """"""""""""""" #bi
  ,tax rules = c\rt ord]s or
    writt5 agree;ts made 2f ,may
    #aiig """""""""""""""""""""""""" #bi
    #a4 ,*anges 6am.t ( * support
      pay;ts """"""""""""""""""""""" #cj
    #b4 ,a new c\rt ord] or writt5
      agree;t )! same p]son """""""" #ca
    #c4 ,! c\rt ord] or writt5
      agree;t specifies t pay;ts w
      n 2 taxa# or deducti# """""""" #ca
    #d4 ,elec;n = * support pay;ts   #cb
  ,tax rules = c\rt ord]s or
    writt5 agree;ts made af ,april
    #aiig """""""""""""""""""""""""" #cc
    ,* support pay;ts """""""""""""" #cc
    ,support pay;ts =! ma9t5.e (!
      recipi5t """"""""""""""""""""" #cd
    ,prior;y ( * support """"""""""" #cd
    
                                     ;ii
                 ,9dex
,-plet+ yr 9come tax return """""""" #cg
  ,pay] """""""""""""""""""""""""""" #cg
    ,ye> ( *ange 9 m>ital /atus """" #ci
    ,retroactive lump-sum pay;ts """ #da
    ,reimburse;t ( support pay;ts "" #db
    ,legal fees """""""""""""""""""" #db
    ,support+ docu;ts """""""""""""" #db
  ,recipi5t """""""""""""""""""""""" #dd
    ,retroactive lump-sum pay;ts """ #df
    ,reimburse;t ( support pay;ts "" #dg
    ,legal fees """""""""""""""""""" #dg
    ,h y transf]r$ ! "rs 6yr
      support pay;ts8 """""""""""""" #dh
    ,support+ docu;ts """""""""""""" #di
,regi/]+ yr c\rt ord] or writt5
  agree;t """""""""""""""""""""""""" #ea
,deduc;ns f yr pay """"""""""""""""" #ec
  ,pay] """""""""""""""""""""""""""" #ec
  ,recipi5t """""""""""""""""""""""" #ec
,pay;t made af d1? """"""""""""""""" #ee
,pay;ts 6& f non-resid5t """"""""""" #eg
  ,pay] """""""""""""""""""""""""""" #eg
  ,recipi5t """""""""""""""""""""""" #eg
                                    ;iii
                 ,9dex
,= m 9=m,n """"""""""""""""""""""""" #fa
  ,\r s]vice -pla9t process """""""" #fb
  ,yr op9ion c.ts """""""""""""""""" #fc




















                                     ;iv
,transcrib]'s note3
  7,front cov]7

,canada ,rev5ue ,ag5cy

            ,support ,pay;ts
          ,9cludes ,=m ,t#aaeh
    
,p#ajb7,e7 ,rev4 #ji

,transcrib]'s note3
  7,9side front cov]7

            ,is ? guide = y8
    
  ,? guide is = y if y made or rcvd
support pay;ts "u a c\rt ord] or a
writt5 agree;t4 ,if y d n h an ord] or
agree;t1 ! pay;ts >e n subject 6! tax
rules t apply 6support pay;ts4
  ,? guide expla9s ! di6]5t tax rules =
an ord] or agree;t made 2f ,may #aiig or
af ,april #aiig4 ,x 9cludes 9=m,n on !
excep;ns t may apply 6y & 9/ruc;ns on h[
6-plete yr tax return4                #a
              ,:at's new8
    
,transcrib]'s note3
  7,! >1s \tl9$ 9 col\r 9 ? guide >e
  9dicat$ by 8,/>t \tl9e0 at ! 2g9n+ &
  8,5d \tl9e0 at ! 5d ( ea* *ange47

,/>t \tl9e
  ,my ,pay;t is a new pay;t op;n t all[s
    9dividuals & busi;ses 6make pay;ts
    onl9e1 us+ ! ,canada ,rev5ue
    ,ag5cy's ,web site1 f an a3.t at a
    "picipat+ ,canadian f9ancial
    9/itu;n4 ,= m 9=m,n on ? self-s]vice
    op;n1 g
    6_+www.cra.gc.ca/mypayment_:4
,5d \tl9e

  ,if y h a visual impair;t1 y c get \r
public,ns 9 brl1 l>ge pr9t1 etext 7;,,cd
or diskette71 or ,,mp#c 0go+
6_+www.cra-arc.gc.ca/alternate_: or
0call+ #a-hjj-iei-bbba4 ,y c al get yr
p]sonaliz$ correspond;e 9 ^! =mats
0call+ #a-hjj-iei-hbha4               #b
              ,ta# ( 3t5ts            #c
    
                                   ,page
,def9i;ns """"""""""""""""""""""""""" #d
,:at >e support pay;ts8 """"""""""""" #e
  ,excep;ns """"""""""""""""""""""""" #f
    ,pay;ts made prior 6! date (!
      c\rt ord] or writt5 agree;t """ #f
    ,specific-purpose & ?ird-"py
      pay;ts """""""""""""""""""""""" #f
    ,lump-sum pay;ts """""""""""""""" #g
,:at >e ! tax rules8 """""""""""""""" #i
  ,tax rules = c\rt ord]s or
    writt5 agree;ts made 2f ,may
    #aiig """"""""""""""""""""""""""" #i
    #a4 ,*anges 6am.t ( * support
      pay;ts """""""""""""""""""""""" #i
    #b4 ,a new c\rt ord] or writt5
      agree;t )! same p]son """"""""" #i
    #c4 ,! c\rt ord] or writt5
      agree;t specifies t pay;ts w
      n 2 taxa# or deducti# """"""""" #i
    #d4 ,elec;n = * support pay;ts "" #i
    
                                      #c
              ,ta# ( 3t5ts           a#c
  ,tax rules = c\rt ord]s or
    writt5 agree;ts made af ,april
    #aiig """""""""""""""""""""""""" #aj
    ,* support pay;ts """""""""""""" #aj
    ,support pay;ts =! ma9t5.e (!
      recipi5t """"""""""""""""""""" #aj
,-plet+ yr 9come tax return """""""" #aa
  ,pay] """""""""""""""""""""""""""" #aa
    ,ye> ( *ange 9 m>ital /atus """" #aa
    ,retroactive lump-sum pay;ts """ #ab
    ,reimburse;t ( support pay;ts "" #ab
    ,legal fees """""""""""""""""""" #ab
    ,support+ docu;ts """""""""""""" #ab
  ,recipi5t """""""""""""""""""""""" #ab
    ,retroactive lump-sum pay;ts """ #ac
    ,reimburse;t ( support pay;ts "" #ac
    ,legal fees """""""""""""""""""" #ac
    ,h y transf]r$ ! "rs 6yr
      support pay;ts8 """""""""""""" #ad
    ,support+ docu;ts """""""""""""" #ad
,regi/]+ yr c\rt ord] or writt5
  agree;t """""""""""""""""""""""""" #ad

                                      #d
              ,ta# ( 3t5ts           b#c
,deduc;ns f yr pay """"""""""""""""" #ae
  ,pay] """""""""""""""""""""""""""" #ae
  ,recipi5t """""""""""""""""""""""" #ae
,pay;t made af d1? """"""""""""""""" #ae
,pay;ts 6& f non-resid5t """"""""""" #ae
  ,pay] """""""""""""""""""""""""""" #ae
  ,recipi5t """""""""""""""""""""""" #ae
,= m 9=m,n """"""""""""""""""""""""" #af















                                      #e
























                                      #f
               ,def9i;ns              #d
    
  ,we def9e "s -mon t]ms associat$ )
support pay;ts4

                ,all[.e
    
  ,an .all[.e is a specific sum ( m"oy
e/abli%$ 9 a c\rt ord] or writt5 agree;t
z ! am.t ! pay] has 6pay 6! recipi5t4 ,x
c 9clude a sum t has 6be adju/$ ac 6a
=mula or 9dex 7s* z ! co/-(-liv+ 9dex or
a p]c5tage (! pay]'s 9come71 ev5 ?\< !
exact future am.ts paya# >e n specifi$ 9
! ord] or agree;t4 ,an all[.e .m/ .2
paya# on a p]iodic basis 6be 3sid]$
support pay;ts4

                   ,*
    
  ,a * 9cludes3
    --a p]son1 born )9 or \tside
      m>riage1 ( :om y >e ! natural
      p>5t2
                                      #g
               ,def9i;ns             a#d
    --a p]son :o is :olly dep5d5t on y =
      support &( :om y h1 or immly 2f !
      p]son atta9$ ! age ( #ai ye>s _h1
      9 law or 9 fact1 ! cu/ody & 3trol2
    --a * ( yr sp\se or -mon-law "pn]2 &
    --a * y adopt$4
    
             ,-mon-law "pn]
    
  ,? applies 6a p]son :o is .n .yr
.sp\se1 ) :om y >e liv+ 9 a 3jugal
rel,n%ip1 & 6:om at l1/ ."o (! foll[+
situ,ns applies4 ,he or %e3
    a7 has be5 liv+ ) y 9 a 3jugal
      rel,n%ip = at l1/ #ab 3t9u\s
      mon?s2
    b7 is ! p>5t ( yr * 0bir? or adop;n2
      or
    c7 has cu/ody & 3trol ( yr * 7or _h
      cu/ody & 3trol immly 2f ! * turn$
      #ai ye>s ( age7 & yr * is :olly
      dep5d5t on t p]son = support4
  ,9 a4i;n1 an 9dividual immly 2comes yr
-mon-law "pn] if y previ\sly liv$     #h
               ,def9i;ns             b#d
tgr 9 a 3jugal rel,n%ip = at l1/ #ab
3t9u\s mon?s & y h resum$ liv+ tgr 9 s*
a rel,n%ip4 .,"u .propos$ .*anges1 ?
3di;n w no l;g] exi/4 ,! e6ect ( ?
propos$ *ange is t a p]son 7o!r ?an a
p]son describ$ 9 b7 or c7 abv7 w 2 yr
-mon-law "pn] only af yr curr5t rel,n%ip
) t p]son has la/$ at l1/ #ab 3t9u\s
mon?s4 ,? propos$ *ange w apply 6#bjja &
lat] ye>s4
  ,ref];e to 8#ab 3t9u\s mon?s0 9 ?
def9i;n 9cludes any p]iod t y 7 sep>at$
= less ?an #ij "ds 2c (a br1kd[n 9 !
rel,n%ip4

               ,c\rt ord]
    
  ,a .c\rt .ord] is a decree1 ord]1 or
judg;t made 0a c\rt or o!r -pet5t
tribunal1 s* z a family c\rt4 ,= m
9=m,n1 see 8,regi/]+ yr c\rt ord] or
writt5 agree;t0 on page #ad4

                                      #i
                 ,pay]               c#d
    
  ,! t]m .pay] designates a p]son :o
makes support pay;ts 6! recipi5t "u a
c\rt ord] or writt5 agree;t4 ,a pay]
9cludes3
    --! recipi5t's curr5t or =m] sp\se
      or -mon-law "pn]2 or
    --! p>5t (a * ( :om ! recipi5t is a
      legal p>5t4
    
            ,p]iodic pay;ts
    
  ,! t]m p]iodic does n necess>ily m1n
frequ5t1 al? "! has 6be a s]ies (
pay;ts4 ,! pay;ts cd1 = example1 2 made
mon?ly1 qu>t]ly1 semi-annu,y1 or annu,y4
,! c\rt ord] or writt5 agree;t has 6set
\ ! tim+ (! pay;ts4 ,only a new ord] or
agree;t c *ange ! pay;t s*$ule4
--------------------------------------#e
        ,specific-purpose pay;ts
    
  ,specific-purpose pay;ts >e am.ts
paya# "u a c\rt ord] or writt5       #aj
               ,def9i;ns             a#e
agree;t = specific exp5ses 7e4g41 r5t7
=! ma9t5.e (! recipi5t &/or ! * 9 !
recipi5t's cu/ody4

               ,recipi5t
    
  ,! t]m .recipi5t designates a p]son :o
rcvs support pay;ts f ! pay] "u a c\rt
ord] or writt5 agree;t4 ,a recipi5t
9cludes3
    --! pay]'s curr5t or =m] sp\se or
      -mon-law "pn]2 or
    --! p>5t (a * ( :om ! pay] is a
      legal p>5t4
  ,a * _c 2 3sid]$ ! recipi5t ( support
pay;ts = 9come tax purposes4

                ,sep>at$
    
  ,y >e sep>at$ :5 y />t liv+ sep>ate &
a"p f yr sp\se or -mon-law "pn] 2c (a
br1kd[n 9 ! rel,n%ip =a p]iod ( ..at l1/
#ij ."ds & y h n reconcil$4
                                     #aa
               ,def9i;ns             b#e
,note
  ,once y h be5 sep>at$ = #ij "ds 7due
  6a br1kd[n 9 ! rel,n%ip71 ! e6ective
  "d ( yr sep>at$ /atus is ! date y />t$
  liv+ sep>ate & a"p4

                 ,sp\se
    
  ,? applies only 6a p]son 6:om y >e
leg,y m>ri$4

            ,?ird-"py pay;ts
    
  ,?ird-"py pay;ts >e specific-purpose
pay;ts made 6a p]son o!r ?an ! recipi5t4

            ,writt5 agree;t
    
  ,"u a .writt5 .agree;t1 a p]son agrees
6make regul> pay;ts 6ma9ta9 8 or h]
curr5t or =m] sp\se or -mon-law "pn]1 *n
(! rel,n%ip1 or bo?4 ,! writt5 agree;t
%d norm,y 2 sign$ & dat$ 0bo? "pies4 ,=
                                     #ab
               ,def9i;ns             c#e
m 9=m,n1 see 8,regi/]+ yr c\rt ord] or
writt5 agree;t0 on page #ad4





















                                     #ac
                                     d#e























                                     #ad
        ,:at >e support pay;ts8      e#e
    
  ,a .support .pay;t is an am.t paya# or
receiva# z an all[.e on a p]iodic basis
=! ma9t5.e (! recipi5t1 *n (! recipi5t1
or bo?4
  ,"! >e two types ( support pay;ts4 ,!
tax rules >e di6]5t dep5d+ on ! type (
situ,n4
    --,support =a sp\se or -mon-law "pn]
      m1ns support pay;ts made "u a c\rt
      ord] or writt5 agree;t t >e .only
      =! recipi5t's ma9t5.e 7ref]r$ 6in
      ? guide z sp\sal support74
    --,support =a * m1ns any support
      pay;t t is .n .id5tifi$ 9 ! c\rt
      ord] or writt5 agree;t z 2+ only
      =! recipi5t's ma9t5.e4 ,if an ord]
      or agree;t provides =a global am.t
      ( support 6be pd =! recipi5t &a *1
      ! full am.t is 3sid]$ support =a
      *4
  ,= yr pay;t 6be 3sid]$ a support
pay;t1 ! foll[+ .five .3di;ns m/ 2 met4
                                     #ae
        ,:at >e support pay;ts8      f#e
    #a4 ,! pay;t m/ 2 made "u ! t]ms (a
      c\rt ord] or writt5 agree;t4
--------------------------------------#f
,note
  ,9 ! case ( pat]n;y agree;ts1 !y m/ 2
  9 ! =m (a c\rt ord] issu$ 0a c\rt or a
  -pet5t tribunal 9 a3ord.e )! laws (a
  prov9ce4 ,writt5 agree;ts >e n a3epta#
  ev5 if !y >e regi/]$ )! c\rt4

    #b4 ,! pay] m/ 2 liv+ sep>ate & a"p
      f ! recipi5t at ! "t ! pay;t 0
      made 2c (a br1kd[n 9 ! rel,n%ip1
      if ! recipi5t is ! pay]'s curr5t
      or =m] sp\se or -mon-law "pn]4
      ,o!rwise1 ! pay] m/ 2 ! legal p>5t
      (a * (! recipi5t4
    #c4 ,! pay;t is made =! ma9t5.e (!
      recipi5t1 * (! recipi5t1 or bo?1
      &! recipi5t has 4cre;n z 6! use (!
      am.t4
    #d4 ,! all[.e m/ 2 paya# on a
      p]iodic basis4 ,=! def9i;n (
                                     #af
        ,:at >e support pay;ts8      a#f
      all[.e & p]iodic pay;ts1 see
      8,def9i;ns0 on page #d4
    
,note
  ,! tim+ (! pay;ts m/ 2 set \ 9 ! c\rt
  ord] or writt5 agree;t4

    #e4 ,! pay;ts m/ 2 made directly 6!
      recipi5t4
    
,note
  ,"u c]ta9 3di;ns1 pay;ts c 2 made 6a
  ?ird-"py4 ,= m 9=m,n1 see 8,specific-
  purpose & ?ird-"py pay;ts0 lat] on ?
  page4

               ,excep;ns
    
  ,"u c]ta9 3di;ns1 yr pay;ts >e 3sid]$
support pay;ts ev5 if !y d n meet !
prec$+ 3di;ns4 ,^! 3di;ns may apply :5
"! >e3
    --pay;ts made 2f ! date (! c\rt ord]
      or writt5 agree;t2             #ag
        ,:at >e support pay;ts8      b#f
    --specific-purpose or ?ird-"py
      pay;t2 or
    --lump-sum pay;ts4
    
     ,pay;ts made prior 6! date (!
      c\rt ord] or writt5 agree;t
    
  ,an am.t pd 2f a c\rt ord] or writt5
agree;t takes place or -es 96e6ect is
recogniz$ if ! ord] or agree;t 3ta9s a
provi.n /ipulat+ t any am.t previ\sly pd
is deem$ pd 9 a3ord.e )! ord] or
agree;t4 ,h["e1 "u ! ,9come ,tax ,act1 !
pay;ts m/ 2 made 9 ! ye> ! ord] or
agree;t 0 e/abli%$1 or 9 ! prec$+ ye>4

,example
  ,s9ce ! c\ple sep>at$ 9 ,janu>y #bjjg1
  ,br5dan has be5 pay+ 4#ejj mon?ly
  6,s>ah 9 sp\sal support4 ,on ,janu>y
  #h1 #bjji1 a writt5 agree;t 0 e/abli%$
  3firm+ t ,br5dan is requir$ 6pay 4#ejj
  mon?ly 9 support4
                                     #ah
        ,:at >e support pay;ts8      c#f
  ,! writt5 agree;t al 9dicates t !
  am.ts pd 2f ,janu>y #bjji >e 3sid]$ pd
  & rcvd 9 a3ord.e ) ? agree;t4

  ,! pay;ts made 9 #bjjh & #bjji >e
  3sid]$ support pay;ts 2c !y 7 pd 9 !
  ye> (! writt5 agree;t &! previ\s ye>4
  ,!y "!=e qualify 6be deduct$4 ,! #bjjg
  pay;ts 7 n pd 9 ! ye> (! writt5
  agree;t or 9 ! previ\s ye>1 s !y _c 2
  deduct$4

      ,specific-purpose & ?ird-"py
                 pay;ts
    
  .,?ird-"py .pay;ts >e support pay;ts
made "u a c\rt ord] or writt5 agree;t
6"s"o o!r ?an ! recipi5t 7a ?ird-"py74
,?ird-"py pay;ts t ! recipi5t c use z he
or %e sees fit >e 3sid]$ support pay;ts
only if !y meet 3di;ns #a1 #b1 #c & #d
\tl9$ on ! previ\s page & on ? page4 ,=
m 9=m,n1 see ,9t]pret,n ,bullet9
,,it-#ecj1 ,support ,pay;ts4         #ai
        ,:at >e support pay;ts8      d#f
  .,specific-purpose .pay;ts >e am.ts
made "u a c\rt ord] or writt5 agree;t =
specific exp5ses =! ma9t5.e (! recipi5t4
,^! am.ts may 2 pd directly 6! recipi5t
or 6a ?ird-"py4
--------------------------------------#g
  ,specific-purpose pay;ts 9clude3
    --r5t1 prop]ty taxes1 9sur.e
      premiums2
    --$uc,nal or m$ical exp5ses 7s* z
      prescrip;n drugs or glasses72
    --ma9t5.e co/s =! home 9 : !
      recipi5t lives2 &
    --up 6#bj@3p (! orig9al pr9cipal
      am.t ( any debt f buy+ or improv+
      ! home 9 : ! recipi5t lives4
  ,if ! recipi5t c use ! specific-
purpose pay;ts z he or %e sees fit1 !y
>e 3sid]$ support pay;ts if !y meet
3di;ns #a1 #b1 #c & #d \tl9$ on !
previ\s pages4
  ,h["e1 if ! recipi5t ._c use !
specific-purpose pay;ts z he or %e sees
fit1 !y >e .n 3sid]$ support         #bj
        ,:at >e support pay;ts8      a#g
pay;ts1 .un.s ! c\rt ord] or writt5
agree;t /ates t ! recipi5t w 9clude !
pay;ts 9 9come1 & t ! pay] c deduct !m4

,example
  ,"u a writt5 agree;t1 ,melissa has
  6pay 4#ijj p] mon? 6h] =m] sp\se
  ,alex1 z an all[.e = ma9t5.e4 ,?
  writt5 agree;t provides t ,melissa w
  pay an am.t ( 4#cjj directly 6,alex &
  4#fjj directly 6his l&"l =! r5t ( 8
  a"p;t4 ,! agree;t al provides t ,alex
  may1 at any "t1 *ange ! >range;t &
  require t ! 5tire 4#ijj 2 pd directly
  6hm4

  ,! mon?ly am.t ( 4#fjj pd directly 6!
  l&"l &! mon?ly am.t ( 4#cjj paya#
  6,alex >e 3sid]$ support pay;ts 2c he
  c use ! m"oy z he sees fit4



                                     #ba
            ,lump-sum pay;ts         b#g
    
  ,an am.t pd z "o lump sum w g5],y .n 2
3sid]$ a support pay;t 2c x is n pd on a
p]iodic basis4
  ,h["e1 if p]iodic pay;ts requir$ 0a
c\rt ord] or writt5 agree;t h fall5
96>re>s & "o pay;t is made 6br+ ^!
require;ts up 6date1 t pay;t wd 2 3sid]$
a support pay;t4
  ,! foll[+ >e g5],y .n support pay;ts3
    --,a lump-sum pay;t made 9 place (
      s"eal p]iodic pay;ts t 7 impos$ "u
      a c\rt ord] or writt5 agree;t1 b 7
      n yet due 6be pd 7a prepay;t74
      ,h["e1 if a prepay;t 0 made =!
      sole purpose ( secur+ funds 6!
      recipi5t1 x may 2 3sid]$ a support
      pay;t4
    --,a lump-sum pay;t made "u a c\rt
      ord] or writt5 agree;t =a p]iod 2f
      ! date (! ord] or agree;t4
    --,9/al;t pay;ts (a lump sum4
    
                                     #bb
        ,:at >e support pay;ts8      c#g
    --,pay;ts t rel1se ! pay] f any
      oblig,n 6pay >re>s1 future
      ma9t5.e1 or bo?4
  ,= m 9=m,n1 see ,9t]pret,n ,bullet9
,,it-#ecj1 ,support ,pay;ts4

,example
  ,jason & ,tracy h be5 liv+ sep>ate &
  a"p s9ce ,augu/ #bjjg4 ,_! c\rt ord]
  requires ,jason 6pay 4#ejj p] mon? =!
  ma9t5.e ( _! son ,kev94 ,9 ,june
  #bjjh1 ,jason lo/ 8 job & 0 una# 6make
  ! support pay;ts4 ,9 ,febru>y #bjji1
  he got a new job4 ,he is 9 >re>s (
  4#d1jjj4 ,jason & ,tracy return$ 6c\rt
  & r1*$ a settle;t ": x 0 agre$ t
  ,jason w pay 4#c1ejj (! 4#djjj he [es1
  ! o!r 4#ejj w n 2 pd4

  ,! 4#c1ejj lump-sum pay;t is 3sid]$ a
  settle;t am.t pd 0,jason 6rel1se hm f
  8 liabil;y =! >re>s & "!=e does n

                                     #bc
        ,:at >e support pay;ts8      d#g
  qualify z a support pay;t 2c x 0 n
  made 9 a3ord.e )! .orig9al agree;t4

  ,6f9d \ if ! am.t y pay or rcv is a
support pay;t1 see ! *>t on ! next page4
--------------------------------------#h
  ,answ] ! foll[+ "qs 6f9d \ if ! am.t y
pay or rcv is 3sid]$ a support pay;t4

,transcrib]'s note3
  7,! foll[+ is set up 9 a fl[*>t 9 !
  pr9t v].n47

#a4 ,>e ! am.ts paya# & receiva# "u a
  c\rt ord] or writt5 agree;t8 ,if yes1
  g 6"q #b4 ,if no1 ,! pay;ts .>e .n
  3sid]$ 6be support pay;ts4 ,y _c claim
  !m z a deduc;n1 & y d n h 6report !m z
  9come on yr tax return4

#b4 ,d .ei (! foll[+ situ,ns apply8
    --,! recipi5t is ! pay]'s curr5t or
      =m] sp\se or -mon-law "pn] &! pay]
                                     #bd
        ,:at >e support pay;ts8      a#h
      & recipi5t >e liv+ a"p 2c (a
      br1kd[n 9 ! rel,n%ip4
    --,! pay] is ! legal p>5t (a * (!
      recipi5t4
,if yes1 g 6"q #c4 ,if no1 ,! pay;ts .>e
  .n 3sid]$ 6be support pay;ts4 ,y _c
  claim !m z a deduc;n1 & y d n h
  6report !m z 9come on yr tax return4

#c4 ,>e ! pay;ts =! ma9t5.e (! recipi5t1
  *n (! recipi5t1 or bo?8 ,if yes1 g 6"q
  #d4 ,if no1 ,! pay;ts .>e .n 3sid]$
  6be support pay;ts4 ,y _c claim !m z a
  deduc;n1 & y d n h 6report !m z 9come
  on yr tax return4

#d4 ,>e ! am.ts an all[.e paya# on a
  p]iodic basis8 ,if yes1 g 6"q #e4 ,if
  no1 ,if p]iodic pay;ts requir$ h fall5
  96>re>s & "o pay;t is made 6br+ ^!
  require;ts up 6date1 t pay;t wd 2
  3sid]$ a support pay;t4 ,= m 9=m,n1
  see 8,lump-sum pay;ts0 on ! previ\s
  page4                              #be
        ,:at >e support pay;ts8      b#h
#e4 ,>e ! pay;ts made directly 6!
  recipi5t8 7,if !y >e pd directly 6a
  c\rt or o!r ag5cy & !n =w>d$ 6!
  recipi5t1 answ] .yes47
,if yes1 ,c ! recipi5t use ! support
  pay;t z he or %e sees fit8
,if no1 ,>e ! pay;ts =! b5efit (!
  recipi5t8
,if no1 ,! pay;ts .>e .n 3sid]$ 6be
  support pay;ts4 ,y _c claim !m z a
  deduc;n1 & y d n h 6report !m z 9come
  on yr tax return4

#e4 ,>e ! pay;ts made directly 6!
  recipi5t8 7,if !y >e pd directly 6a
  c\rt or o!r ag5cy & !n =w>d$ 6!
  recipi5t1 answ] .yes47
,if no1 ,>e ! pay;ts =! b5efit (!
  recipi5t8
,if yes1 ,does ! c\rt ord] or writt5
  agree;t /ate t ! recipi5t w 9clude !
  pay;ts 9 9come &! pay] c deduct !m8
,if no1 ,! pay;ts .>e .n 3sid]$ 6be
  support pay;ts4 ,y _c claim !m z   #bf
        ,:at >e support pay;ts8      c#h
  a deduc;n1 & y d n h 6report !m z
  9come on yr tax return4

#e4 ,>e ! pay;ts made directly 6!
  recipi5t8 7,if !y >e pd directly 6a
  c\rt or o!r ag5cy & !n =w>d$ 6!
  recipi5t1 answ] .yes47
,if no1 ,>e ! pay;ts =! b5efit (!
  recipi5t8
,if yes1 ,does ! c\rt ord] or writt5
  agree;t /ate t ! recipi5t w 9clude !
  pay;ts 9 9come &! pay] c deduct !m8
,if yes1 ,! pay;ts .>e 3sid]$ 6be
  support pay;ts4 ,= m 9=m,n1 see 8,:at
  >e ! tax rules80 on ! next page4

,c ! recipi5t use ! support pay;t z he
  or %e sees fit8
,if yes1 ,! pay;ts .>e 3sid]$ 6be
  support pay;ts4 ,= m 9=m,n1 see 8,:at
  >e ! tax rules80 on ! next page4
,if no1 ,>e ! pay;ts =! b5efit (!
  recipi5t8
                                     #bg
        ,:at >e support pay;ts8      d#h
,if no1 ,! pay;ts .>e .n 3sid]$ 6be
  support pay;ts4 ,y _c claim !m z a
  deduc;n1 & y d n h 6report !m z 9come
  on yr tax return4

,c ! recipi5t use ! support pay;t z he
  or %e sees fit8
,if no1 ,>e ! pay;ts =! b5efit (!
  recipi5t8
,if yes1 ,does ! c\rt ord] or writt5
  agree;t /ate t ! recipi5t w 9clude !
  pay;ts 9 9come &! pay] c deduct !m8
,if yes1 ,! pay;ts .>e 3sid]$ 6be
  support pay;ts4 ,= m 9=m,n1 see 8,:at
  >e ! tax rules80 on ! next page4
,if no1 ,! pay;ts .>e .n 3sid]$ 6be
  support pay;ts4 ,y _c claim !m z a
  deduc;n1 & y d n h 6report !m z 9come
  on yr tax return4




                                     #bh
          ,:at >e ! tax rules8        #i
    
  ,dep5d+ on ! date yr c\rt ord] or
writt5 agree;t 0 made1 support pay;ts
made or rcvd =a * or sp\se or -mon-law
"pn] t meet ! 3di;ns \tl9$ on pages #e &
#f may 2 taxa# & deducti#4 ,! rules t
apply 6yr situ,n dep5d on :e!r ! ord] or
agree;t 0 made3
    --2f ,may #aiig2 or
    --af ,april #aiig4
    
       ,tax rules = c\rt ord]s or
      writt5 agree;ts made 2f ,may
                 #aiig
    
  ,support pay;ts =a * or sp\se or -mon-
law "pn]1 "u a c\rt ord] or writt5
agree;t made 2f ,may #aiig1 >e taxa# 6!
recipi5t & deducti# 0! pay] .un.s "o (!
foll[+ f\r situ,ns applies 6y4



                                     #bi
         #a4 ,*anges 6am.t ( *       a#i
             support pay;ts
    
  ,if a c\rt ord] or writt5 agree;t made
2f ,may #aiig is modifi$ af ,april #aiig
6*ange ! am.t ( * support paya# 6!
recipi5t1 ! tax rules 9 e6ect af ,april
#aiig apply4 ,? m1ns t ^! pay;ts >e no
l;g] taxa# or deducti# 2g9n+ on ! date
(! modific,n1 : is ! date t ! pay] pays
! revis$ am.t 6! recipi5t =! f/ "t4

,note
  ,automatic *anges 9 ! am.t ( support1
  bas$ on co/-(-liv+ 9cr1se or *anges 9
  ! pay]'s 9come1 t h be5 provid$ = 9 !
  ord] or agree;t >e n 9clud$ 9 ? rule4
  ,6f9d \ ! co/-(-liv+1 visit !
  ,/ati/ics ,canada ,web site at
  _+www.statcan.gc.ca_:4 ,if y live 9
  ,quebec1 visit ! ,9/itut de la
  /ati/ique du ,qu@ebec at
  _+www.stat.gouv.qc.ca_:4

                                     #cj
        #b4 ,a new c\rt ord] or      b#i
      writt5 agree;t )! same p]son
    
  ,if y h a c\rt ord] or writt5 agree;t
made 2f ,may #aiig t rema9s valid &a new
ord] or agree;t )! same p]son 0 made af
,april #aiig1 &! result ( ? new ord] or
agree;t is 6*ange ! total am.t ( *
support paya# 6! recipi5t1 ! tax rules 9
e6ect af ,april #aiig applies = support
paya# or receiva# "u .bo? ord]s &
agree;ts z (! -m;e;t "d (! new ord] or
agree;t4

       #c4 ,! c\rt ord] or writt5
     agree;t specifies t pay;ts w n
          2 taxa# or deducti#
    
  ,a c\rt ord] or writt5 agree;t may
specify t * support pay;ts made af a
c]ta9 date 7n e>li] ?an ,may #a1 #aiig7
w no l;g] 2 taxa# & deducti#4


                                     #ca
        #d4 ,elec;n = * support      c#i
                 pay;ts
    
  ,if y h a c\rt ord] or writt5 agree;t
dat$ .e>li] ?an ,may #aiig1 y c elect 6h
! tax rules 9 e6ect af ,april #aiig
apply 6y )\t hav+ 6*ange ! ord] or
agree;t4
  ,9 ord] 6be valid1 ! pay] &! recipi5t
m/ bo? agree 6make ! elec;n4 ,bo? "pies
m/ -plete & sign ,=m ,t#aaeg1 ,elec;n =
,* ,support ,pay;ts4
  ,once ! elec;n has be5 a3ept$1 ! ord]
or agree;t is subject 6! tax rules t
apply af ,april #aiig4 ,! elec;n _c 2
revok$4

,note
  ,a sep>ate =m m/ 2 -plet$ = ea* ord]
  or agree;t4

  ,if any (! abv situ,ns apply1 support
pay;ts made or rcvd "u t ord] or agree;t
w 2 subject 6! tax rules 9 e6ect = ord]s
                                     #cb
          ,:at >e ! tax rules8       d#i
& agree;ts made af ,april #aiig 7see
next page74
-------------------------------------#aj
       ,tax rules = c\rt ord]s or
     writt5 agree;ts made af ,april
                 #aiig
    
  ,g5],y1 pay;ts made =! ma9t5.e (a * "u
a c\rt ord] or writt5 agree;t made af
,april #aiig 7or 2f ,may #aiig if any
o!r ! situ,ns m5;n$ abv apply7 >e n
deducti# 0! pay] & d n h 6be 9clud$ 9
9come 0! recipi5t4 ,pay;ts made =!
ma9t5.e (! recipi5t 3t9ue 6be deducti#
6! pay] & m/ 2 9clud$ 9 ! recipi5t's
9come4 ,! foll[+ explan,ns provide m
9=m,n ab ^! rules4

           ,* support pay;ts
    
  ,"u c\rt ord]s & writt5 agree;ts made
af ,april #aiig1 any support am.t t is n
id5tifi$ 9 ! ord] or agree;t z 2+ solely
=! support (! recipi5t is 3sid]$     #cc
          ,:at >e ! tax rules8      a#aj
6be * support4 ,^! am.ts >e n deducti#
0! pay] & d n h 6be 9clud$ 9 9come 0!
recipi5t4

     ,support pay;ts =! ma9t5.e (!
                recipi5t
    
  ,g5],y1 support pay;ts made "u a c\rt
ord] or writt5 agree;t =! ma9t5.e (!
recipi5t >e taxa# 6! recipi5t & deducti#
0! pay] if3
    --! ord] or agree;t cle>ly specifies
      ! am.t 6be pd =! sp\se or -mon-law
      "pn]2 &
    --all pay;ts = * support >e fully pd
      =! curr5t & previ\s ye>s4
    
          ,prior;y ( * support
    
  ,if yr c\rt ord] or writt5 agree;t
specifies * support pay;ts .& support
pay;ts =! recipi5t1 prior;y is giv5 6! *
support4
                                     #cd
          ,:at >e ! tax rules8      b#aj
  ,? m1ns t all pay;ts made >e f/ 3sid]$
6h be5 made t[>d * support4 ,any am.t pd
ov] & abv ! * support am.t is 3sid]$ 6be
support pay;ts =! recipi5t4
  ,all * support paya# 6a recipi5t .m/ 2
fully pd 2f any am.ts pd z support =!
recipi5t c 2 claim$ z a deduc;n4 ,any
>re>s 9 ! am.t ( * support is c>ri$ =w>d
& a4$ 6! next ye>'s support paya#4

,note
  ,! prior;y ( * support does n apply :5
  ! * support & sp\se or -mon-law "pn]
  support >e paya# "u di6]5t c\rt ord]s
  or writt5 agree;ts &! recipi5ts >e
  di6]5t p4

,example
  ,2g9n+ ,janu>y #bjjh1 ,m>k has 6make
  mon?ly support pay;ts ( 4#djj 74#aej =
  8 sp\se1 & 4#bej = _! two *n74 ,m>k pd
  4#djj on ,janu>y #a1 ,febru>y #a1 &
  ,m>* #a1 =a total ( 4#a1bjj4 ,he made
  no o!r pay;t =! rema9d] (! ye>4    #ce
          ,:at >e ! tax rules8      c#aj
  ,? m1ns t ,m>k is 9 >re>s = 4#a1hjj 9
  * support4

  ,:5 fil+ 8 #bjjh tax return1 ,m>k 0 n
  5titl$ 6a deduc;n = sp\sal support
  pay;ts 2c he did n fully pay 8 *
  support4

  ,9 #bjji1 ,m>k m/ fully pay all *
  support [+ = #bjjh & #bjji 2f 2+
  5titl$ 6claim a deduc;n = any?+ he
  pays = sp\sal support4

  ,if y ne$ m 9=m,n 6det]m9e if !
support pay;ts made or rcvd >e deducti#
or taxa#1 g
6_+www.cra.gc.ca/supportpayments_:1
select 8,:at am.t c ,i claim or report80
& answ] ! "qs t apply 6yr situ,n4




                                     #cf
      ,-plet+ yr 9come tax return    #aa
    
                 ,pay]
    
  ,if y >e claim+ deducti# support
pay;ts1 5t] on .l9e .#bcj ( yr tax
return ! .total .am.t ( support pay;ts y
pd "u all c\rt ord]s & writt5 agree;ts1
9clud+ any non-deducti# * support pay;ts
y made4 ,d n 9clude am.ts y pd t >e m
?an ! am.ts specifi$ 9 ! ord] or
agree;t1 s* z pocket m"oy or gifts t y
s5t directly 6yr *n4
  ,5t] on .l9e .#bbj ! .deducti# ."p (!
support pay;ts t y pd4
  ,5sure t .bo? .l9e .#bcj & .l9e .#bbj
>e -plet$ correctly 6avoid yr claim 2+
delay$ or 4all[$4
  ,y may al h 6regi/] yr c\rt ord] or
writt5 agree;t4 ,= m 9=m,n1 see
8,regi/]+ yr c\rt ord] or writt5
agree;t0 on page #ad4


                                     #cg
          ,-plet+ yr 9come tax      a#aa
,example
  ,diane & ,g5e rec5tly divorc$ af ei<t
  ye>s ( m>riage4 ,9 _! c\rt ord] made 9
  ,decemb] #bjjh1 ,g5e 0 ord]$ 6pay
  ,diane 4#a1jjj p] mon? = _! two *n
  until !y r1* ! age ( #ba1 & 4#ejj p]
  mon? 9 sp\sal support4

  ,mon?ly support pay;ts ( 4#a1ejj 2gan
  9 ,janu>y1 mak+ a total support pay;t
  am.t ( 4#ah1jjj = #bjji4

  ,g5e 5t]s ! total support pay;ts am.t
  ( 4#ah1jjj on .l9e .#bcj ( 8 tax
  return4 ,on .l9e .#bbj1 he 5t]s !
  deducti# por;n ( 8 support pay;ts1 :
  is ! sp\sal support am.t ( 4#f1jjj4

,note
  ,if yr c\rt ord] or writt5 agree;t
  ac"kl$ges support pd = yr sp\se or
  -mon-law "pn] 9 a ye> = : y h alr fil$
  a tax return1 y c ask = an adju/;t4
  ,see 8,h[ d y *ange a return80 9   #ch
          ,-plet+ yr 9come tax      b#aa
  yr ,g5]al ,9come ,tax & ,b5efit
  ,guide4

      ,ye> ( *ange 9 m>ital /atus
    
  ,if y _h 6make pay;ts =a * .& y 7
sep>at$ f yr sp\se or -mon-law "pn] =
only .."p ( t .ye> 2c (a br1kd[n 9 yr
rel,n%ip1 y h a *oice4 ,y may claim ei
any deducti# * or sp\sal support am.ts
pd = t ye> .or1 if y qualify1 ! all[a#
non-refunda# tax cr$it1 :i*"e is m 6yr
advantage = tax purposes4
  ,if y reconcil$ 2f ! 5d ( t ye> & y
*oose 6claim ! sp\se or -mon-law "pn]
am.t1 y may al qualify 6claim ! non-
refunda# tax cr$it ..am.ts transf]r$ f
yr sp\se or -mon-law ."pn]4
  ,= m 9=m,n1 see l9es #cjc1 #cje1 #cfg1
#cjf1 #cfe1 #cae1 & #cah 9 ! ,g5]al
,9come ,tax & ,b5efit ,guide4
  ,if y >e claim+ non-refunda# tax cr$it
am.ts 9/1d (! support pay;ts1 5t] !
total support pd on l9e #bcj1 &      #ci
          ,-plet+ yr 9come tax      c#aa
z]o on l9e #bbj4 ,o!rwise1 we w h no
record ( yr pay;ts4

,note
  ,if y h m ?an "o recipi5t 6:om y >e
  mak+ support pay;ts1 yr tax situ,n may
  v>y4 ,= m 9=m,n1 see ,9t]pret,n
  ,bullet9 ,,it-#ecj1 ,support ,pay;ts4

,example
  ,rog] & ,m>y sep>at$ on ,septemb] #a1
  #bjji4 ,"u ! t]ms (! writt5 agree;t1
  2g9n+ on t date ,rog] pays 4#cjj
  mon?ly 9 sp\sal support4 ,m>y _h no
  o!r 9come 9 #bjji4

  ,:5 fil+ 8 #bjji tax return1 ,rog] cd
  deduct ei3
    --! support he pd equals 4#a1bjj
      74#cjj multipli$ 0#d mon?s72 or
    --! sp\se or -mon-law "pn] am.t =
      ,m>y 7l9e #cjc (! tax return74
    
                                     #dj
          ,-plet+ yr 9come tax       #ab
  ,s9ce ,m>y _h no o!r 9come1 ,rog] wd 2
  5titl$ 6! full sp\se or -mon-law "pn]
  am.t4 ,"!=e1 9 ? case ! sp\se or -mon-
  law "pn] am.t is ! mo/ b5eficial4
  ,rog] is 5titl$ 6a claim at l9e #cjc2
  he %d 9clude ! am.t ( support he pd at
  l9e #bcj & 5t] z]o on l9e #bbj4

  ,m>y wd 2 requir$ 6report ! 4#a1bjj %e
  rcvd 9 support pay;ts on h] #bjji tax
  return4

      ,retroactive lump-sum pay;ts
    
  ,if1 af #aigg1 yr support pay;ts fell
96>re>s1 & y made "o .lump-sum pay;t 7(
at l1/ 4#c1jjj7 6br+ yr require;ts =
previ\s ye>s up 6date1 give ! recipi5t
(! support pay;ts a -plet$ ,=m ,t#aaih1
,/ate;t ( ,qualify+ ,retroactive ,lump-
,sum ,pay;t1 only if y c deduct !
support pay;ts y pd &! recipi5t has
6report x z 9come4
                                     #da
         ,reimburse;t ( support     a#ab
                 pay;ts
    
  ,a reimburse;t ( support pay;ts rcvd
"u a c\rt ord] m/ 2 9clud$ 9 9come on
l9es #aef & #abh ( yr tax return =! ye>
x is rcvd4 ,? applies if y deduct ! am.t
on t tax return1 or if y deduct$ x 9 a
previ\s ye>4

              ,legal fees
    
  ,z a pay] ( support pay;ts1 y ._c
claim legal co/s 7at l9e #bbj or #bcb7 y
9curr$ to3
    --get a sep>,n or divorce2
    --e/abli%1 negotiate1 or 3te/ ! am.t
      ( support pay;ts2 or
    --e/abli% cu/ody or visit,n "rs 6a
      *4
    
           ,support+ docu;ts
    
  ,:5 y file yr tax return1 d n 9clude
yr receipts or c.ell$ *eques1 or     #db
          ,-plet+ yr 9come tax      b#ab
yr c\rt ord] or writt5 agree;t4 ,keep !m
9 case we ask 6see !m4
  ,a3epta# receipts m/ 9dicate yr "n1 !
date ( pay;t1 &! am.t y pd4
  ,any (! foll[+ receipts may 2 a3ept$
6support yr claim3
    --,c.ell$ *eques 7y m/ submit legi#
      photocopies ( bo? sides (! *eque74
    --,bank & employ] /ate;ts if !y
      9dicate a transf] ( funds f !
      pay]'s a3.t/pay*eque 6ei !
      recipi5t's a3.t or 6a prov9cial
      ag5cy &! am.ts >e equal or less
      ?an ! am.ts specifi$ 9 ! c\rt ord]
      or writt5 agree;t 7! /ate;ts m/
      cle>ly id5tify yr "n &! "n (!
      recipi5t (! funds74
    --,/ate;t or lr f ! ma9t5.e 5=ce;t
      program 7= example1 prov9cial
      ag5cy7 support+ ! actual am.t (
      support pd pursuant 6! c\rt ord]
      or writt5 agree;t4
    
                                     #dc
          ,-plet+ yr 9come tax      c#ab
    --,sign$ receipts f ! recipi5t %[+ !
      total am.t pd 9 ! ye>4
    
               ,recipi5t
    
  ,if y >e report+ taxa# support pay;ts1
5t] on .l9e .#aef ( yr tax return !
.total .am.t ( support pay;ts y rcvd "u
a c\rt ord] or writt5 agree;t4 ,?
9cludes any support pay;ts y rcvd "u a
social assi/.e >range;t4
  ,d n 9clude am.ts y rcvd t >e m ?an !
am.ts specifi$ 9 ! ord] or agree;t1 s* z
pocket m"oy or gifts t yr *n rcvd
directly f ! pay]4
  ,5t] on .l9e .#abh ! .taxa# ."p (
support pay;ts y rcvd4
  ,x is important 65sure t .bo? .l9e
.#aef & .l9e .#abh >e -plet$ correctly
6avoid a delay 9 assess+ yr tax return4
  ,y al may h 6regi/] yr c\rt ord] or
writt5 agree;t4 ,= m 9=m,n1 see
8,regi/]+ yr c\rt ord] or writt5
agree;t0 on page #ad4                #dd
          ,-plet+ yr 9come tax       #ac
,example
  ,diane & ,g5e rec5tly divorc$ af ei<t
  ye>s ( m>riage4 ,9 _! c\rt ord] made 9
  ,decemb] #bjjh1 ,g5e 0 ord]$ 6pay
  ,diane 4#a1jjj p] mon? = _! two *n
  until !y r1* ! age ( #ba1 & 4#ejj p]
  mon? 9 sp\sal support4

  ,mon?ly support pay;ts ( 4#a1ejj 2gan
  9 ,janu>y1 mak+ a total support pay;t
  am.t ( 4#ah1jjj = #bjji4

  ,diane 5t]s ! total support pay;ts
  am.t ( 4#ah1jjj on .l9e .#aef ( h] tax
  return4 ,on .l9e .#abh1 %e 5t]s !
  taxa# por;n (! support pay;ts %e rcvd1
  : is ! sp\sal support am.t ( 4#f1jjj4

,note
  ,if y rcvd a pay;t 2f ! 5d (! ye>1 y h
  69clude x 9 9come = t ye>1 z l;g z x
  meets ! 3di;ns \tl9$ e>li] 9 ? guide4
  ,y _c delay 9clud+ a pay;t 9 9come 0n
  ca%+ ! *eque4                      #de
         ,retroactive lump-sum      a#ac
                 pay;ts
    
  ,if1 af #aigg1 y rcvd a .lump-sum
support pay;t1 "ps ( : 7 = previ\s ye>s1
y h 6report ! :ole pay;t 9 ! ye> ! lump-
sum pay;t is rcvd4
  ,h["e1 if ! am.t t applies 6previ\s
ye>s is 4#c1jjj or m 7n 9clud+ 9t]e/71 y
c ask u 6tax ! "ps =! previ\s ye>s z if
!y 7 rcvd 9 ^? ye>s4
  ,we w d ? =! am.t t applies 6ye>s "?\t
: y 7 resid5t 9 ,canada1 & only if x is
6yr advantage = tax purposes4
  ,! pay] (! support pay;ts %d give y a
-plet$ ,=m ,t#aaih1 ,/ate;t ( ,qualify+
,retroactive ,lump-,sum ,pay;t4 ,9clude
? =m ) yr tax return 6ask u = ? special
tax calcul,n on a retroactive lump-sum
pay;t4 ,we w tell y ! results on yr
notice ( assess;t or notice (
reassess;t4


                                     #df
         ,reimburse;t ( support     b#ac
                 pay;ts
    
  ,if y repd support pay;ts 2c (a c\rt
ord]1 y may 2 a# 6claim a deduc;n on l9e
#bbj ( yr tax return = t ye> 7or 9 ei (!
foll[+ two ye>s74 ,y c claim ? deduc;n
if y report$ ! orig9al support pay;ts y
rcvd z 9come on t same tax return or on
a previ\s ye>'s tax return1 & y h n alr
claim$ a deduc;n =! repay;t4

              ,legal fees
    
  ,z a recipi5t ( support pay;ts1 y .c
deduct1 on l9e #bcb ( yr tax return1
legal fees y pd to3
    --collect late support pay;ts2
    --e/abli% ! am.t ( support pay;ts f
      yr curr5t or =m] sp\se or -mon-law
      "pn]2
    --e/abli% ! am.t ( support pay;ts f
      ! legal p>5t ( yr * 7:o is n yr
      curr5t or =m] sp\se or -mon-law
                                     #dg
          ,-plet+ yr 9come tax      c#ac
      "pn]7 ": ! support is paya# "u !
      t]ms (a c\rt ord]2
    --try 6get an 9cr1se 9 support
      pay;ts2 or
    --try 6make * support non-taxa#4
  ,y ._c claim legal co/s y 9curr$ to3
    --get a sep>,n or divorce2 or
    --e/abli% cu/ody or visit,n "rs 6a
      *4
-------------------------------------#ad
        ,h y transf]r$ ! "rs 6yr
            support pay;ts8
    
  ,z a recipi5t ( support pay;ts1 y may
=m,y assign or transf] yr "rs 6s* pay;ts
6yr prov9cial gov]n;t1 9 ord] 6rcv
social assi/.e4 ,if y h transf]r$ yr "rs
6yr support pay;ts1 report ! total am.ts
y rcvd on .l9e .#aef 7& any taxa# "p on
.l9e .#abh74 ,^! am.ts >e no l;g] 9clud$
9 box #aa ( ,=m ,t#ejjg1 ,/ate;t (
,b5efits4

                                     #dh
           ,support+ docu;ts        a#ad
    
  ,:5 y file yr tax return1 d n 9clude
yr receipts or c.ell$ *eques1 or yr c\rt
ord] or writt5 agree;t4 ,keep !m 9 case
we ask 6see !m4


















                                     #di
                                    b#ad























                                     #ej
        ,regi/]+ yr c\rt ord] or    c#ad
             writt5 agree;t
    
  ,y m/ regi/] yr c\rt ord] or writt5
agree;t ) u1 if y h n previ\sly1 & x
requires pay;t ( support =a sp\se or
-mon-law "pn]4 ,0regi/]+ yr ord] or
agree;t1 y advise u (! por;n ( yr pay;ts
t is sp\sal support &1 if applica#1 !
por;n t is * support4 ,0do+ ?1 y avoid
unnec delays & adju/;ts 6yr tax return4
  ,6regi/] yr c\rt ord] or writt5
agree;t1 foll[ ! 9/ruc;ns on ,=m
,t#aaeh1 ,regi/r,n ( ,family ,support
,pay;ts1 : is 9clud$ at ! 5d ( ? guide4
,d n 9clude yr ord] or agree;t ) yr tax
return4
  ,x is important 6notify u if ! support
paya# 6a sp\se or -mon-law "pn] or *
*anges f ! am.t orig9,y regi/]$ 7o!r ?an
co/-(-liv+ adju/;ts or *anges alr
provid$ 9 ! c\rt ord] or writt5
agree;t74

                                     #ea
         ,regi/]+ yr c\rt ord]      d#ad
  ,y d n h 6regi/] yr c\rt ord] or
writt5 agree;t if x requires * support
pay;ts .only4

,note
  ,-plete a sep>ate =m = ea* c\rt ord]
  or writt5 agree;t y >e regi/]+4
















                                     #eb
           ,deduc;ns f yr pay        #ae
    
                 ,pay]
    
  ,if y >e employ$ & y make deducti#
support pay;ts1 y c ask u 6au?orize !
.reduc;n (! am.t ( 9come tax t yr
employ] is deduct+ f yr pay4
  ,s5d a -plet$ ,=m ,t#abac1 ,reque/
6,reduce ,tax ,deduc;ns at ,s\rce =
,ye>7s7 ----1 6yr tax s]vices (fice4
  ,if y qualify1 y c take \r lr (
au?or;y 6yr employ] 6adju/ ! tax deduct$
f yr pay4

               ,recipi5t
    
  ,if y >e employ$ & y rcv taxa# support
pay;ts1 y may want 6.9cr1se ! am.t ( tax
t is deduct$ f yr pay4
  ,= an 9cr1se 9 tax1 see yr employ] ab
-plet+ ,=m ;,,td#a1 #bjj-- ,p]sonal ,tax
,cr$its ,return4

                                     #ec
                                    a#ae























                                     #ed
           ,pay;t made af d1?       b#ae
    
  ,"! >e rules = pay;ts made af d1?4
  ,pay;ts made af d1? (! .recipi5t >e n
deducti# 0! pay]1 :e!r ! pay;ts >e made
6! e/ate or *n1 z s* pay;ts wd n meet !
3di;ns (a support pay;t z def9$ on pages
#e & #f4
  ,pay;ts made 0! e/ate (a .pay] 6!
recipi5t >e nei deducti# nor taxa#4 ,!
am.ts d n meet ! 3di;ns (a support pay;t
2c an e/ate _c h a sp\se or -mon-law
"pn]4











                                     #ee
                                    c#ae























                                     #ef
        ,pay;ts 6& f non-resid5t    d#ae
    
                 ,pay]
    
  ,if y >e a resid5t ( ,canada :o makes
support pay;ts 6a non-resid5t1 y d n h
6)hold tax on ! pay;ts4 ,y c deduct !
pay;ts if ! 3di;ns \tl9$ on pages #e &
#f >e met4

               ,recipi5t
    
  ,if y >e a resid5t ( ,canada :o rcvs
support pay;ts f a resid5t ( ano!r
c.try1 y h 69clude ! pay;ts 9 9come if !
3di;ns \tl9$ on pages #e & #f >e met4
  ,h["e1 if ! support pay;ts y report$ z
9come >e tax-free 9 ,canada 2c (a tax
agree;t 7tr1ty7 2t ,canada &! o!r c.try1
y may 2 a# 6claim a deduc;n = !m 7see
l9e #bef 9 yr ,g5]al ,9come ,tax &
,b5efit ,guide74
  ,if ! o!r c.try )held tax f ! support
pay;ts y report$ z 9come1 & if y h 6pay
tax on ^? pay;ts on yr tax return1   #eg
        ,pay;ts 6& f non-resid5t    e#ae
y may 2 a# 6claim a =eign tax cr$it 7see
l9e #dje 9 yr ,g5]al ,9come ,tax &
,b5efit ,guide74
-------------------------------------#af
,example
  ,c>ol & ,d\g divorc$ on ,decemb] #bc1
  #bjjh4 ,d\g resides 9 ,au/ralia4 ,c>ol
  is a ,canadian resid5t4 ,"u a c\rt
  ord]1 ,d\g pays ,c>ol 4#ejj a mon? 9
  sp\sal support 2g9n+ ,janu>y #a1
  #bjji4

  ,"u ! t]ms (! ,canada-,au/ralia ,9come
  ,tax ,tr1ty1 alimony & o!r ma9t5.e
  pay;ts >e only taxa# 9 ! s\rce c.try4
  ,! pay;t is taxa# .only 9 ,au/ralia4

  ,c>ol m/ report 4#f1jjj on l9e #abh (
  h] tax return & %e %d al 5t] ? am.t on
  l9e #aef ( h] tax return4 ,c>ol may al
  claim 4#f1jjj z a deduc;n on l9e #bef
  ( h] tax return 2c (! provi.ns (!
  ,canada-,au/ralia ,9come ,tax ,tr1ty4
                                     #eh
        ,pay;ts 6& f non-resid5t    a#af
,note
  ,tax tr1ty 9=m,n c 2 f.d on ! ,de"p;t
  ( ,f9.e ,canada ,web site at
  _+www.fin.gc.ca_:4



















                                     #ei
                                    b#af























                                     #fj
               ,= m 9=m,n           c#af
    
  ,3tact u if1 af r1d+ ? guide1 y wd l
6get =ms or public,ns1 or y ne$ help4
  ,6get =ms or public,ns1 g
6_+www.cra.gc.ca/forms_: or call
#a-hjj-iei-bbba4
  ,= m 9=m,n1 g 6\r ,web site at
_+www.cra.gc.ca_: or call u at
#a-hjj-iei-hbha4
  ,my ,a3.t--,my ,a3.t is a secure1
3v5i5t1 & "t-sav+ way 6a3ess & manage yr
tax & b5efit 9=m,n onl9e1 sev5 "ds a
week6 ,if y >e n regi/]$ ) .,my .,a3.t b
ne$ 9=m,n "r away1 use .,qk .,a3ess 6get
fa/1 easy1 & secure a3ess 6"s ( yr 9=m,n
n[4 ,= m 9=m,n1 g
6_+www.cra.gc.ca/myaccount_:4
  ,t4,i4,p4,s4 7,tax ,9=m,n ,ph"o
,s]vice7--,= p]sonal & g5]al tax 9=m,n
0teleph"o1 y c use \r automat$
.,t4,i4,p4,s4 0call+ #a-hjj-bfg-fiii4
  ,teletypewrit] 7,,tty7 us]s--,if y use
a ,,tty 2c y h a he>+ or spee* impair;t1
an ag5t at \r bil+ual 5quiry         #fa
               ,= m 9=m,n           d#af
s]vice 7#a-hjj-ffe-jced7 c assi/ y dur+
regul> & ev5+ h\rs ( s]vice4
  ,-mun;y ,volunte] ,9come ,tax ,program
--,if y ne$ help 6-plete yr tax return1
yr 9come is l[1 & yr tax situ,n is
simple1 \r volunte]s >e speci,y tra9$
6help y4 ,= m 9=m,n ab ? free program1
or if y want 62come a volunte]1 g
6_+www.cra.gc.ca/volunteer_: or call u
at #a-hjj-iei-hbha4

       ,\r s]vice -pla9t process
    
  ,if y >e n satisfi$ )! .s]vice y h
rcvd1 3tact ! ,,cra employee y h be5
d1l+ ) 7or call ! ph"o numb] y h be5
giv574 ,if y / 4agree )! way yr 3c]ns >e
2+ a4ress$1 ask 64cuss ! matt] )!
employee's sup]visor4
  ,if ! matt] is / n resolv$1 y h ! "r
6file a s]vice -pla9t 0-plet+ ,=m
,,rc#aic1 ,s]vice-,relat$ ,-pla9t4 ,if y
>e / n satisfi$ )! way ! ,,cra has h&l$
                                     #fb
               ,= m 9=m,n           e#af
yr -pla9t1 y c 3tact ! ,taxpay]s'
,ombudsman4
  ,= m 9=m,n1 g
6_+www.cra.gc.ca/complaints_: or see
,pamphlet ,,rc#ddbj1 ,9=m,n on ,,cra-
,s]vice ,-pla9ts4

            ,yr op9ion c.ts
    
  ,if y h any -;ts or su7es;ns t cd help
u improve \r public,ns1 we wd l 6he> f
y4 ,pl1se s5d yr -;ts to3

  ,taxpay] ,s]vices ,directorate
  ,canada ,rev5ue ,ag5cy
  #gej ,h]on ,road
  ,ottawa ,,on ,k#a;,a #j;,l#e
  





                                     #fc