*** Transcriber's Note: Please set your voice synthesizer to read most 
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enter the applicable information, if necessary. Throughout this document, 
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Canada Revenue Agency 
 
(Front cover) 
 
Support Payments 
Includes Form T1158 
 
P102(E) Revision 09 
 
 
PAGE 2 
 
Is this guide for you? 
 
This guide is for you if you made or received support payments under a court 
order or a written agreement. If you do not have an order or agreement, the 
payments are not subject to the tax rules that apply to support payments. 
 
This guide explains the different tax rules for an order or agreement made 
before May 1997 or after April 1997. It includes information on the exceptions 
that may apply to you and instructions on how to complete your tax return. 
 
What's new? 
 
+++ My Payment is a new payment option that allows individuals and businesses to 
make payments online, using the Canada Revenue Agency's Web site, from an 
account at a participating Canadian financial institution. For more information 
on this self-service option, go to www.cra.gc.ca/mypayment. +++ 
 
If you have a visual impairment, you can get our publications in braille, large 
print, etext (CD or diskette), or MP3 by going to www.cra-arc.gc.ca/alternate or 
by calling 1-800-959-2221. You can also get your personalized correspondence in 
these formats by calling 1-800-959-8281. 
 
 
PAGE 3 
 
Table of contents 
 
Definitions, page 4 
 
What are support payments?, page 5 
Exceptions, page 6 
Payments made prior to the date of the court order or written agreement, page 6 
Specific-purpose and third-party payments, page 6 
Lump-sum payments, page 7 
 
What are the tax rules?, page 9 
Tax rules for court orders or written agreements made before May 1997, page 9 
1. Changes to amount of child support payments, page 9 
2. A new court order or written agreement with the same person, page 9 
3. The court order or written agreement specifies that payments will not be 
taxable or deductible, page 9 
4. Election for child support payments, page 9 
Tax rules for court orders or written agreements made after April 1997, page 10 
 
Child support payments, page 10 
Support payments for the maintenance of the recipient, page 10 
 
Completing your income tax return, page 11 
Payer, page 11 
Year of change in marital status, page 11 
Retroactive lump-sum payments, page 12 
Reimbursement of support payments, page 12 
Legal fees, page 12 
Supporting documents, page 12 
Recipient, page 12 
Retroactive lump-sum payments, page 13 
Reimbursement of support payments, page 13 
Legal fees, page 13 
Have you transferred the rights to your support payments?, page 14 
Supporting documents, page 14 
 
Registering your court order or written agreement, page 14 
 
Deductions from your pay, page 15 
Payer, page 15 
Recipient, page 15 
 
Payment made after death, page 15 
 
Payments to and from non-resident, page 15 
Payer, page 15 
Recipient, page 15 
 
For more information, page 16 
 
 
PAGE 4 
 
Definitions 
 
We define some common terms associated with support payments. 
 
Allowance 
 
An allowance is a specific sum of money established in a court order or written 
agreement as the amount the payer has to pay to the recipient. It can include a 
sum that has to be adjusted according to a formula or index (such as the cost-
of-living index or a percentage of the payer's income), even though the exact 
future amounts payable are not specified in the order or agreement. An allowance 
must be payable on a periodic basis to be considered support payments. 
 
Child 
 
A child includes: 
 
- a person, born within or outside marriage, of whom you are the natural parent; 
 
- a person who is wholly dependent on you for support and of whom you have, or 
immediately before the person attained the age of 19 years had, in law or in 
fact, the custody and control; 
 
- a child of your spouse or common-law partner; and 
 
- a child you adopted. 
 
Common-law partner 
 
This applies to a person who is not your spouse, with whom you are living in a 
conjugal relationship, and to whom at least one of the following situations 
applies. He or she: 
 
a) has been living with you in a conjugal relationship for at least 12 
continuous months; 
 
b) is the parent of your child by birth or adoption; or 
 
c) has custody and control of your child (or had custody and control immediately 
before the child turned 19 years of age) and your child is wholly dependent on 
that person for support. 
 
In addition, an individual immediately becomes your common-law partner if you 
previously lived together in a conjugal relationship for at least 12 continuous 
months and you have resumed living together in such a relationship. Under 
proposed changes, this condition will no longer exist. The effect of this 
proposed change is that a person (other than a person described in b) or c) 
above) will be your common-law partner only after your current relationship with 
that person has lasted at least 12 continuous months. This proposed change will 
apply to 2001 and later years. 
 
Reference to "12 continuous months" in this definition includes any period that 
you were separated for less than 90 days because of a breakdown in the 
relationship. 
 
Court order 
 
A court order is a decree, order, or judgment made by a court or other competent 
tribunal, such as a family court. For more information, see "Registering your 
court order or written agreement" on page 14. 
 
Payer 
 
The term payer designates a person who makes support payments to the recipient 
under a court order or written agreement. A payer includes: 
 
- the recipient's current or former spouse or common-law partner; or 
- the parent of a child of whom the recipient is a legal parent. 
 
Periodic payments 
 
The term periodic does not necessarily mean frequent, although there has to be a 
series of payments. The payments could, for example, be made monthly, quarterly, 
semi-annually, or annually. The court order or written agreement has to set out 
the timing of the payments. Only a new order or agreement can change the payment 
schedule. 
 
 
PAGE 5 
 
Specific-purpose payments 
 
Specific-purpose payments are amounts payable under a court order or written 
agreement for specific expenses (e.g., rent) for the maintenance of the 
recipient and/or the child in the recipient's custody. 
 
Recipient 
 
The term recipient designates a person who receives support payments from the 
payer under a court order or written agreement. 
 
A recipient includes: 
 
- the payer's current or former spouse or common-law partner; or 
- the parent of a child of whom the payer is a legal parent. 
 
A child cannot be considered the recipient of support payments for income tax 
purposes. 
 
Separated 
 
You are separated when you start living separate and apart from your spouse or 
common-law partner because of a breakdown in the relationship for a period of at 
least 90 days and you have not reconciled. 
 
Note 
Once you have been separated for 90 days (due to a breakdown in the 
relationship), the effective day of your separated status is the date you 
started living separate and apart. 
 
Spouse 
 
This applies only to a person to whom you are legally married. 
 
Third-party payments 
 
Third-party payments are specific-purpose payments made to a person other than 
the recipient. 
 
Written agreement 
 
Under a written agreement, a person agrees to make regular payments to maintain 
his or her current or former spouse or common-law partner, children of the 
relationship, or both. The written agreement should normally be signed and dated 
by both parties. For more information, see "Registering your court order or 
written agreement" on page 14. 
 
What are support payments? 
 
A support payment is an amount payable or receivable as an allowance on a 
periodic basis for the maintenance of the recipient, children of the recipient, 
or both. 
 
There are two types of support payments. The tax rules are different depending 
on the type of situation. 
 
- Support for a spouse or common-law partner means support payments made under a 
court order or written agreement that are only for the recipient's maintenance 
(referred to in this guide as spousal support). 
 
- Support for a child means any support payment that is not identified in the 
court order or written agreement as being only for the recipient's maintenance. 
If an order or agreement provides for a global amount of support to be paid for 
the recipient and a child, the full amount is considered support for a child. 
 
For your payment to be considered a support payment, the following five 
conditions must be met. 
 
1. The payment must be made under the terms of a court order or written 
agreement. 
 
 
PAGE 6 
 
Note 
In the case of paternity agreements, they must be in the form of a court order 
issued by a court or a competent tribunal in accordance with the laws of a 
province. Written agreements are not acceptable even if they are registered with 
the court. 
 
2. The payer must be living separate and apart from the recipient at the time 
the payment was made because of a breakdown in the relationship, if the 
recipient is the payer's current or former spouse or common-law partner. 
Otherwise, the payer must be the legal parent of a child of the recipient. 
 
3. The payment is made for the maintenance of the recipient, child of the 
recipient, or both, and the recipient has discretion as to the use of the 
amount. 
 
4. The allowance must be payable on a periodic basis. For the definition of 
allowance and periodic payments, see "Definitions" on page 4. 
 
Note 
The timing of the payments must be set out in the court order or written 
agreement. 
 
5. The payments must be made directly to the recipient. 
 
Note 
Under certain conditions, payments can be made to a third-party. For more 
information, see "Specific-purpose and third-party payments" later on this page. 
 
Exceptions 
 
Under certain conditions, your payments are considered support payments even if 
they do not meet the preceding conditions. These conditions may apply when there 
are: 
 
- payments made before the date of the court order or written agreement; 
- specific-purpose or third-party payment; or 
- lump-sum payments. 
 
Payments made prior to the date of the court order or written agreement 
 
An amount paid before a court order or written agreement takes place or comes 
into effect is recognized if the order or agreement contains a provision 
stipulating that any amount previously paid is deemed paid in accordance with 
the order or agreement. However, under the Income Tax Act, the payments must be 
made in the year the order or agreement was established, or in the preceding 
year. 
 
Example 
Since the couple separated in January 2007, Brendan has been paying $500 monthly 
to Sarah in spousal support. On January 8, 2009, a written agreement was 
established confirming that Brendan is required to pay $500 monthly in support. 
 
The written agreement also indicates that the amounts paid before January 2009 
are considered paid and received in accordance with this agreement. 
 
The payments made in 2008 and 2009 are considered support payments because they 
were paid in the year of the written agreement and the previous year. They 
therefore qualify to be deducted. The 2007 payments were not paid in the year of 
the written agreement or in the previous year, so they cannot be deducted. 
 
Specific-purpose and third-party payments 
 
Third-party payments are support payments made under a court order or written 
agreement to someone other than the recipient (a third-party). Third-party 
payments that the recipient can use as he or she sees fit are considered support 
payments only if they meet conditions 1, 2, 3 and 4 outlined on the previous 
page and on this page. For more information, see Interpretation Bulletin IT-530, 
Support Payments. 
 
Specific-purpose payments are amounts made under a court order or written 
agreement for specific expenses for the maintenance of the recipient. These 
amounts may be paid directly to the recipient or to a third-party. 
 
 
PAGE 7 
 
Specific-purpose payments include: 
 
- rent, property taxes, insurance premiums; 
- educational or medical expenses (such as prescription drugs or glasses); 
- maintenance costs for the home in which the recipient lives; and 
- up to 20% of the original principal amount of any debt from buying or 
improving the home in which the recipient lives. 
 
If the recipient can use the specific-purpose payments as he or she sees fit, 
they are considered support payments if they meet conditions 1, 2, 3 and 4 
outlined on the previous pages. 
 
However, if the recipient cannot use the specific-purpose payments as he or she 
sees fit, they are not considered support payments, unless the court order or 
written agreement states that the recipient will include the payments in income, 
and that the payer can deduct them. 
 
Example 
Under a written agreement, Melissa has to pay $900 per month to her former 
spouse Alex, as an allowance for maintenance. This written agreement provides 
that Melissa will pay an amount of $300 directly to Alex and $600 directly to 
his landlord for the rent of his apartment. The agreement also provides that 
Alex may, at any time, change the arrangement and require that the entire $900 
be paid directly to him. 
 
The monthly amount of $600 paid directly to the landlord and the monthly amount 
of $300 payable to Alex are considered support payments because he can use the 
money as he sees fit. 
 
Lump-sum payments 
 
An amount paid as one lump sum will generally not be considered a support 
payment because it is not paid on a periodic basis. 
 
However, if periodic payments required by a court order or written agreement 
have fallen into arrears and one payment is made to bring these requirements up 
to date, that payment would be considered a support payment. 
 
The following are generally not support payments: 
 
- A lump-sum payment made in place of several periodic payments that were 
imposed under a court order or written agreement, but were not yet due to be 
paid (a prepayment). However, if a prepayment was made for the sole purpose of 
securing funds to the recipient, it may be considered a support payment. 
 
- A lump-sum payment made under a court order or written agreement for a period 
before the date of the order or agreement. 
 
- Instalment payments of a lump sum. 
 
- Payments that release the payer from any obligation to pay arrears, future 
maintenance, or both. 
 
For more information, see Interpretation Bulletin IT-530, Support Payments. 
 
Example 
Jason and Tracy have been living separate and apart since August 2007. Their 
court order requires Jason to pay $500 per month for the maintenance of their 
son Kevin. In June 2008, Jason lost his job and was unable to make the support 
payments. In February 2009, he got a new job. He is in arrears of $4,000. Jason 
and Tracy returned to court and reached a settlement where it was agreed that 
Jason will pay $3,500 of the $4000 he owes, the other $500 will not be paid. 
 
The $3,500 lump-sum payment is considered a settlement amount paid by Jason to 
release him from his liability for the arrears and therefore does not qualify as 
a support payment because it was not made in accordance with the original 
agreement. 
 
To find out if the amount you pay or receive is a support payment, see the chart 
on the next page. 
 
 
PAGE 8 
 
Answer the following questions to find out if the amount you pay or receive is 
considered a support payment. 
 
\\\ 
1. Are the amounts payable and receivable under a court order or written 
agreement? 
If yes, go to question 2. If no, The payments are not considered to be support 
payments. You cannot claim them as a deduction, and you do not have to report 
them as income on your tax return. 
 
2. Do either of the following situations apply? 
 
The recipient is the payer's current or former spouse or common-law partner and 
the payer and recipient are living apart because of a breakdown in the 
relationship. 
 
The payer is the legal parent of a child of the recipient. 
If yes, go to question 3. If no, The payments are not considered to be support 
payments. You cannot claim them as a deduction, and you do not have to report 
them as income on your tax return. 
 
3. Are the payments for the maintenance of the recipient, children of the 
recipient, or both? 
If yes, go to question 4. If no, The payments are not considered to be support 
payments. You cannot claim them as a deduction, and you do not have to report 
them as income on your tax return. 
 
4. Are the amounts an allowance payable on a periodic basis? 
If yes, go to question 5. If no, If periodic payments required have fallen into 
arrears and one payment is made to bring these requirements up to date, that 
payment would be considered a support payment. For more information, see "Lump-
sum payments" on the previous page. 
 
5. Are the payments made directly to the recipient? (If they are paid directly 
to a court or other agency and then forwarded to the recipient, answer yes.) 
If yes, Can the recipient use the support payment as he or she sees fit? 
If no, Are the payments for the benefit of the recipient? 
 
Can the recipient use the support payment as he or she sees fit? 
If yes, The payments are considered to be support payments. For more 
information, see "What are the tax rules?" on the next page. 
If no, Are the payments for the benefit of the recipient? 
 
Are the payments for the benefit of the recipient? 
If yes, Does the court order or written agreement state that the recipient will 
include the payments in income and the payer can deduct them? 
If no, The payments are not considered to be support payments. You cannot claim 
them as a deduction, and you do not have to report them as income on your tax 
return. 
 
Does the court order or written agreement state that the recipient will 
include the payments in income and the payer can deduct them? 
If yes, The payments are considered to be support payments. For more 
information, see "What are the tax rules?" on the next page. 
If no, The payments are not considered to be support payments. You cannot claim 
them as a deduction, and you do not have to report them as income on your tax 
return. \\\ 
 
 
PAGE 9 
 
What are the tax rules? 
 
Depending on the date your court order or written agreement was made, support 
payments made or received for a child or spouse or common-law partner that meet 
the conditions outlined on pages 5 and 6 may be taxable and deductible. The 
rules that apply to your situation depend on whether the order or agreement was 
made: 
 
- before May 1997; or 
- after April 1997. 
 
Tax rules for court orders or written agreements made before May 1997 
 
Support payments for a child or spouse or common-law partner, under a court 
order or written agreement made before May 1997, are taxable to the recipient 
and deductible by the payer unless one of the following four situations applies 
to you. 
 
1. Changes to amount of child support payments 
 
If a court order or written agreement made before May 1997 is modified after 
April 1997 to change the amount of child support payable to the recipient, the 
tax rules in effect after April 1997 apply. This means that these payments are 
no longer taxable or deductible beginning on the date of the modification, which 
is the date that the payer pays the revised amount to the recipient for the 
first time. 
 
Note 
Automatic changes in the amount of support, based on cost-of-living increase or 
changes in the payer's income, that have been provided for in the order or 
agreement are not included in this rule. To find out the cost-of-living, visit 
the Statistics Canada Web site at www.statcan.gc.ca. If you live in Quebec, 
visit the Institut de la statistique du Québec at www.stat.gouv.qc.ca. 
 
2. A new court order or written agreement with the same person 
 
If you have a court order or written agreement made before May 1997 that remains 
valid and a new order or agreement with the same person was made after April 
1997, and the result of this new order or agreement is to change the total 
amount of child support payable to the recipient, the tax rules in effect after 
April 1997 applies for support payable or receivable under both orders and 
agreements as of the commencement day of the new order or agreement. 
 
3. The court order or written agreement specifies that payments will not be 
taxable or deductible 
 
A court order or written agreement may specify that child support payments made 
after a certain date (not earlier than May 1, 1997) will no longer be taxable 
and deductible. 
 
4. Election for child support payments 
 
If you have a court order or written agreement dated earlier than May 1997, you 
can elect to have the tax rules in effect after April 1997 apply to you without 
having to change the order or agreement. 
 
In order to be valid, the payer and the recipient must both agree to make the 
election. Both parties must complete and sign Form T1157, Election for Child 
Support Payments. 
 
Once the election has been accepted, the order or agreement is subject to the 
tax rules that apply after April 1997. The election cannot be revoked. 
 
Note 
A separate form must be completed for each order or agreement. 
 
If any of the above situations apply, support payments made or received under 
that order or agreement will be subject to the tax rules in effect for orders 
and agreements made after April 1997 (see next page). 
 
 
PAGE 10 
 
Tax rules for court orders or written agreements made after April 1997 
 
Generally, payments made for the maintenance of a child under a court order or 
written agreement made after April 1997 (or before May 1997 if any other the 
situations mentioned above apply) are not deductible by the payer and do not 
have to be included in income by the recipient. Payments made for the 
maintenance of the recipient continue to be deductible to the payer and must be 
included in the recipient's income. The following explanations provide more 
information about these rules. 
 
Child support payments 
 
Under court orders and written agreements made after April 1997, any support 
amount that is not identified in the order or agreement as being solely for the 
support of the recipient is considered to be child support. These amounts are 
not deductible by the payer and do not have to be included in income by the 
recipient. 
 
Support payments for the maintenance of the recipient 
 
Generally, support payments made under a court order or written agreement for 
the maintenance of the recipient are taxable to the recipient and deductible by 
the payer if: 
 
- the order or agreement clearly specifies the amount to be paid for the spouse 
or common-law partner; and 
 
- all payments for child support are fully paid for the current and previous 
years. 
 
Priority of child support 
 
If your court order or written agreement specifies child support payments and 
support payments for the recipient, priority is given to the child support. 
 
This means that all payments made are first considered to have been made toward 
child support. Any amount paid over and above the child support amount is 
considered to be support payments for the recipient. 
 
All child support payable to a recipient must be fully paid before any amounts 
paid as support for the recipient can be claimed as a deduction. Any arrears in 
the amount of child support is carried forward and added to the next year's 
support payable. 
 
Note 
The priority of child support does not apply when the child support and spouse 
or common-law partner support are payable under different court orders or 
written agreements and the recipients are different people. 
 
Example 
Beginning January 2008, Mark has to make monthly support payments of $400 ($150 
for his spouse, and $250 for their two children). Mark paid $400 on January 1, 
February 1, and March 1, for a total of $1,200. He made no other payment for the 
remainder of the year. This means that Mark is in arrears for $1,800 in child 
support. 
 
When filing his 2008 tax return, Mark was not entitled to a deduction for 
spousal support payments because he did not fully pay his child support. 
 
In 2009, Mark must fully pay all child support owing for 2008 and 2009 before 
being entitled to claim a deduction for anything he pays for spousal support. 
 
If you need more information to determine if the support payments made or 
received are deductible or taxable, go to www.cra.gc.ca/supportpayments, select 
"What amount can I claim or report?" and answer the questions that apply to your 
situation. 
 
 
PAGE 11 
 
Completing your income tax return 
 
Payer 
 
If you are claiming deductible support payments, enter on line 230 of your tax 
return the total amount of support payments you paid under all court orders and 
written agreements, including any non-deductible child support payments you 
made. Do not include amounts you paid that are more than the amounts specified 
in the order or agreement, such as pocket money or gifts that you sent directly 
to your children. 
 
Enter on line 220 the deductible part of the support payments that you paid. 
 
Ensure that both line 230 and line 220 are completed correctly to avoid your 
claim being delayed or disallowed. 
 
You may also have to register your court order or written agreement. For more 
information, see "Registering your court order or written agreement" on page 14. 
 
Example 
Diane and Gene recently divorced after eight years of marriage. In their court 
order made in December 2008, Gene was ordered to pay Diane $1,000 per month for 
their two children until they reach the age of 21, and $500 per month in spousal 
support. 
 
Monthly support payments of $1,500 began in January, making a total support 
payment amount of $18,000 for 2009. 
 
Gene enters the total support payments amount of $18,000 on line 230 of his tax 
return. On line 220, he enters the deductible portion of his support payments, 
which is the spousal support amount of $6,000. 
 
Note 
If your court order or written agreement acknowledges support paid for your 
spouse or common-law partner in a year for which you have already filed a tax 
return, you can ask for an adjustment. See "How do you change a return?" in your 
General Income Tax and Benefit Guide. 
 
Year of change in marital status 
 
If you had to make payments for a child and you were separated from your spouse 
or common-law partner for only part of that year because of a breakdown in your 
relationship, you have a choice. You may claim either any deductible child or 
spousal support amounts paid for that year or, if you qualify, the allowable 
non-refundable tax credit, whichever is more to your advantage for tax purposes. 
 
If you reconciled before the end of that year and you choose to claim the spouse 
or common-law partner amount, you may also qualify to claim the non-refundable 
tax credit amounts transferred from your spouse or common-law partner. 
 
For more information, see lines 303, 305, 367, 306, 365, 315, and 318 in the 
General Income Tax and Benefit Guide. 
 
If you are claiming non-refundable tax credit amounts instead of the support 
payments, enter the total support paid on line 230, and zero on line 220. 
Otherwise, we will have no record of your payments. 
 
Note 
If you have more than one recipient to whom you are making support payments, 
your tax situation may vary. For more information, see Interpretation Bulletin 
IT-530, Support Payments. 
 
Example 
Roger and Mary separated on September 1, 2009. Under the terms of the written 
agreement, beginning on that date Roger pays $300 monthly in spousal support. 
Mary had no other income in 2009. 
 
When filing his 2009 tax return, Roger could deduct either: 
 
- the support he paid = $1,200 ($300 multiplied by 4 months); or 
- the spouse or common-law partner amount for Mary (line 303 of the tax 
return). 
 
 
PAGE 12 
 
Since Mary had no other income, Roger would be entitled to the full spouse or 
common-law partner amount. Therefore, in this case the spouse or common-law 
partner amount is the most beneficial. Roger is entitled to a claim at line 303; 
he should include the amount of support he paid at line 230 and enter zero on 
line 220. 
 
Mary would be required to report the $1,200 she received in support payments on 
her 2009 tax return. 
 
Retroactive lump-sum payments 
 
If, after 1977, your support payments fell into arrears, and you made one lump-
sum payment (of at least $3,000) to bring your requirements for previous years 
up to date, give the recipient of the support payments a completed Form T1198, 
Statement of Qualifying Retroactive Lump-Sum Payment, only if you can deduct the 
support payments you paid and the recipient has to report it as income. 
 
Reimbursement of support payments 
 
A reimbursement of support payments received under a court order must be 
included in income on lines 156 and 128 of your tax return for the year it is 
received. This applies if you deduct the amount on that tax return, or if you 
deducted it in a previous year. 
 
Legal fees 
 
As a payer of support payments, you cannot claim legal costs (at line 220 or 
232) you incurred to: 
 
- get a separation or divorce; 
- establish, negotiate, or contest the amount of support payments; or 
- establish custody or visitation rights to a child. 
 
Supporting documents 
 
When you file your tax return, do not include your receipts or cancelled 
cheques, or your court order or written agreement. Keep them in case we ask to 
see them. 
 
Acceptable receipts must indicate your name, the date of payment, and the amount 
you paid. 
 
Any of the following receipts may be accepted to support your claim: 
 
- Cancelled cheques (you must submit legible photocopies of both sides of the 
cheque). 
 
- Bank and employer statements if they indicate a transfer of funds from the 
payer's account/paycheque to either the recipient's account or to a provincial 
agency and the amounts are equal or less than the amounts specified in the court 
order or written agreement (the statements must clearly identify your name and 
the name of the recipient of the funds). 
 
- Statement or letter from the maintenance enforcement program (for example, 
provincial agency) supporting the actual amount of support paid pursuant to the 
court order or written agreement. 
 
- Signed receipts from the recipient showing the total amount paid in the year. 
 
Recipient 
 
If you are reporting taxable support payments, enter on line 156 of your tax 
return the total amount of support payments you received under a court order or 
written agreement. This includes any support payments you received under a 
social assistance arrangement. 
 
Do not include amounts you received that are more than the amounts specified in 
the order or agreement, such as pocket money or gifts that your children 
received directly from the payer. 
 
Enter on line 128 the taxable part of support payments you received. 
 
It is important to ensure that both line 156 and line 128 are completed 
correctly to avoid a delay in assessing your tax return. 
 
You also may have to register your court order or written agreement. For more 
information, see "Registering your court order or written agreement" on page 14. 
 
 
PAGE 13 
 
Example 
Diane and Gene recently divorced after eight years of marriage. In their court 
order made in December 2008, Gene was ordered to pay Diane $1,000 per month for 
their two children until they reach the age of 21, and $500 per month in spousal 
support. 
 
Monthly support payments of $1,500 began in January, making a total support 
payment amount of $18,000 for 2009. 
 
Diane enters the total support payments amount of $18,000 on line 156 of her tax 
return. On line 128, she enters the taxable portion of the support payments she 
received, which is the spousal support amount of $6,000. 
 
Note 
If you received a payment before the end of the year, you have to include it in 
income for that year, as long as it meets the conditions outlined earlier in 
this guide. You cannot delay including a payment in income by not cashing the 
cheque. 
 
Retroactive lump-sum payments 
 
If, after 1977, you received a lump-sum support payment, parts of which were for 
previous years, you have to report the whole payment in the year the lump-sum 
payment is received. 
 
However, if the amount that applies to previous years is $3,000 or more (not 
including interest), you can ask us to tax the parts for the previous years as 
if they were received in those years. 
 
We will do this for the amount that applies to years throughout which you were 
resident in Canada, and only if it is to your advantage for tax purposes. 
 
The payer of the support payments should give you a completed Form T1198, 
Statement of Qualifying Retroactive Lump-Sum Payment. Include this form with 
your tax return to ask us for this special tax calculation on a retroactive 
lump-sum payment. We will tell you the results on your notice of assessment or 
notice of reassessment. 
 
Reimbursement of support payments 
 
If you repaid support payments because of a court order, you may be able to 
claim a deduction on line 220 of your tax return for that year (or in either of 
the following two years). You can claim this deduction if you reported the 
original support payments you received as income on that same tax return or on a 
previous year's tax return, and you have not already claimed a deduction for the 
repayment. 
 
Legal fees 
 
As a recipient of support payments, you can deduct, on line 232 of your tax 
return, legal fees you paid to: 
 
- collect late support payments; 
 
- establish the amount of support payments from your current or former spouse or 
common-law partner; 
 
- establish the amount of support payments from the legal parent of your child 
(who is not your current or former spouse or common-law partner) where the 
support is payable under the terms of a court order; 
 
- try to get an increase in support payments; or 
 
- try to make child support non-taxable. 
 
You cannot claim legal costs you incurred to: 
 
- get a separation or divorce; or 
 
- establish custody or visitation rights to a child. 
 
 
PAGE 14 
 
Have you transferred the rights to your support payments? 
 
As a recipient of support payments, you may formally assign or transfer your 
rights to such payments to your provincial government, in order to receive 
social assistance. If you have transferred your rights to your support payments, 
report the total amounts you received on line 156 (and any taxable part on line 
128). These amounts are no longer included in box 11 of Form T5007, Statement 
of Benefits. 
 
Supporting documents 
 
When you file your tax return, do not include your receipts or cancelled 
cheques, or your court order or written agreement. Keep them in case we ask to 
see them. 
 
Registering your court order or written agreement 
 
You must register your court order or written agreement with us, if you have not 
previously, and it requires payment of support for a spouse or common-law 
partner. By registering your order or agreement, you advise us of the portion of 
your payments that is spousal support and, if applicable, the portion that is 
child support. By doing this, you avoid unnecessary delays and adjustments to 
your tax return. 
 
To register your court order or written agreement, follow the instructions on 
Form T1158, Registration of Family Support Payments, which is included at the 
end of this guide. Do not include your order or agreement with your tax return. 
 
It is important to notify us if the support payable to a spouse or common-law 
partner or child changes from the amount originally registered (other than cost-
of-living adjustments or changes already provided in the court order or written 
agreement). 
 
You do not have to register your court order or written agreement if it requires 
child support payments only. 
 
Note 
Complete a separate form for each court order or written agreement you are 
registering. 
 
 
PAGE 15 
 
Deductions from your pay 
 
Payer 
 
If you are employed and you make deductible support payments, you can ask us to 
authorize the reduction of the amount of income tax that your employer is 
deducting from your pay. 
 
Send a completed Form T1213, Request to Reduce Tax Deductions at Source for 
Year(s) ^
, to your tax services office. 
 
If you qualify, you can take our letter of authority to your employer to adjust 
the tax deducted from your pay. 
 
Recipient 
 
If you are employed and you receive taxable support payments, you may want to 
increase the amount of tax that is deducted from your pay. 
 
For an increase in tax, see your employer about completing Form TD1, 200^
Personal Tax Credits Return. 
 
Payment made after death 
 
There are rules for payments made after death. 
 
Payments made after death of the recipient are not deductible by the payer, 
whether the payments are made to the estate or children, as such payments would 
not meet the conditions of a support payment as defined on pages 5 and 6. 
 
Payments made by the estate of a payer to the recipient are neither deductible 
nor taxable. The amounts do not meet the conditions of a support payment because 
an estate cannot have a spouse or common-law partner. 
 
Payments to and from non-resident 
 
Payer 
 
If you are a resident of Canada who makes support payments to a non-resident, 
you do not have to withhold tax on the payments. You can deduct the payments if 
the conditions outlined on pages 5 and 6 are met. 
 
Recipient 
 
If you are a resident of Canada who receives support payments from a resident of 
another country, you have to include the payments in income if the conditions 
outlined on pages 5 and 6 are met. 
 
However, if the support payments you reported as income are tax-free in Canada 
because of a tax agreement (treaty) between Canada and the other country, you 
may be able to claim a deduction for them (see line 256 in your General Income 
Tax and Benefit Guide). 
 
If the other country withheld tax from the support payments you reported as 
income, and if you have to pay tax on those payments on your tax return, you may 
be able to claim a foreign tax credit (see line 405 in your General Income Tax 
and Benefit Guide). 
 
 
PAGE 16 
 
Example 
Carol and Doug divorced on December 23, 2008. Doug resides in Australia. Carol 
is a Canadian resident. Under a court order, Doug pays Carol $500 a month in 
spousal support beginning January 1, 2009. 
 
Under the terms of the Canada-Australia Income Tax Treaty, alimony and other 
maintenance payments are only taxable in the source country. The payment is 
taxable only in Australia. 
 
Carol must report $6,000 on line 128 of her tax return and she should also enter 
this amount on line 156 of her tax return. Carol may also claim $6,000 as a 
deduction on line 256 of her tax return because of the provisions of the Canada-
Australia Income Tax Treaty. 
 
Note 
Tax treaty information can be found on the Department of Finance Canada Web site 
at www.fin.gc.ca. 
 
For more information 
 
Contact us if, after reading this guide, you would like to get forms or 
publications, or you need help. 
 
To get forms or publications, go to www.cra.gc.ca/forms or call 1-800-959-2221. 
 
For more information, go to our Web site at www.cra.gc.ca or call us at 1-800-
959-8281. 
 
My Account - My Account is a secure, convenient, and time-saving way to access 
and manage your tax and benefit information online, seven days a week! If you 
are not registered with My Account but need information right away, use Quick 
Access to get fast, easy, and secure access to some of your information now. For 
more information, go to www.cra.gc.ca/myaccount. 
 
T.I.P.S. (Tax Information Phone Service) - For personal and general tax 
information by telephone, you can use our automated T.I.P.S. by calling 1-800-
267-6999. 
 
Teletypewriter (TTY) users - If you use a TTY because you have a hearing or 
speech impairment, an agent at our bilingual enquiry service (1-800-665-0354) 
can assist you during regular and evening hours of service. 
 
Community Volunteer Income Tax Program - If you need help to complete your tax 
return, your income is low, and your tax situation is simple, our volunteers are 
specially trained to help you. For more information about this free program, or 
if you want to become a volunteer, go to www.cra.gc.ca/volunteer or call us at 
1-800-959-8281. 
 
Our service complaint process 
 
If you are not satisfied with the service you have received, contact the CRA 
employee you have been dealing with (or call the phone number you have been 
given). If you still disagree with the way your concerns are being addressed, 
ask to discuss the matter with the employee's supervisor. 
 
If the matter is still not resolved, you have the right to file a service 
complaint by completing Form RC193, Service-Related Complaint. If you are still 
not satisfied with the way the CRA has handled your complaint, you can contact 
the Taxpayers' Ombudsman. 
 
For more information, go to www.cra.gc.ca/complaints or see Pamphlet RC4420, 
Information on CRA-Service Complaints. 
 
Your opinion counts 
 
If you have any comments or suggestions that could help us improve our 
publications, we would like to hear from you. Please send your comments to: 
 
Taxpayer Services Directorate 
Canada Revenue Agency 
750 Heron Road 
Ottawa ON K1A 0L5 
 
 
\\\ T1158 E (09) 
 
Canada Revenue Agency 
 
REGISTRATION OF FAMILY SUPPORT PAYMENTS 
 
Use this form to register your court order or written agreement if you meet any 
of the conditions outlined below: 
 
1) Your order or agreement was made after April 1997 and it specifies support 
payments for a spouse or common-law partner. 
 
2) Your order or agreement was made before May 1997 and it specifies support 
payments for a spouse or clearly specifies separate amounts for a spouse and for 
a child, and; 
 
- you have filed Form T1157, Election for Child Support Payments; or 
- your order or agreement was changed after April 1997 to increase or 
decrease the amount of child support payable. 
 
Complete a separate form for each order or agreement you are registering. 
 
Send the completed form and a copy of your order or agreement to one of the tax 
centres listed below: 
 
St. John's Tax Centre 
PO Box 12072 Station A 
St. John's NL A1B 3Z2 
 
Jonquière Tax Centre 
2251 René-Lévesque Blvd 
Jonquière QC G7S 5J2 
 
Sudbury Tax Services Office 
1050 Notre Dame Ave 
Sudbury ON P3A 5C2 
 
Surrey Tax Centre 
9755 King George Highway 
Surrey BC V3T 5E6 
 
Summerside Tax Centre 
105-275 Pope Road 
Summerside PE C1N 6E8 
 
Shawinigan-Sud Tax Centre 
PO Box 4000 Station Main 
Shawinigan-Sud QC G9N 7V9 
 
Winnipeg Tax Centre 
PO Box 14001 Station Main 
Winnipeg MB R3C 3M3 
 
For information about the tax rules that apply, see Guide P102, Support 
Payments. 
 
Personal information (please print) 
 
Name of recipient ^
Telephone number (including area code) ^
Social insurance number (9-digit number) ^
 
Name of payer ^
Telephone number (including area code) ^
Social insurance number (9-digit number) ^
 
Information about your new or changed court order or written agreement 
 
Enter the starting date of payments for child support (Year/Month/Day) ^
 
Enter the starting date of support payments for a spouse or common-law partner 
(Year/Month/Day) ^
 
Enter the annual support payments to be made for a child ^
 
Enter the annual support payments to be made for a spouse or common-law partner 
^
 
Enter the date support payments for a child are scheduled to end 
(Year/Month/Day) ^
 
Enter the date support payments for a spouse or common-law partner are scheduled 
to end (Year/Month/Day) ^
 
Will the amounts of these support payments be adjusted in any way while this 
order or agreement is in effect? (For example, will they be changed in 
accordance with increases in the Consumer Price Index) 1 Yes or 2 No. ^
\\\