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Canada Revenue Agency 
 
(Front cover) 
 
Support Payments 
Includes Form T1158 
 
P102(E) Revision 11 
 
 
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 
written 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 income tax and benefit return. 
 
If you have a visual impairment, you can get our publications in 
braille, large print, etext (CD), or MP3 by going to 
www.cra.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. 
 
This guide contains proposed changes to law that were current at the 
time of publication. For any updates to this information, go to 
www.cra.gc.ca/supportpayments. 
 
 
PAGE 3 
 
Table of contents 
 
Definitions, page 4 
 
What are support payments? page 5 
Exceptions, page 6 
- Payments made before the date of the court order or written 
agreement, page 6 
- Specific purpose and third party payments, page 7 
- Lump sum payments, page 7 
Are your payments considered support payments? page 9 
 
What are the tax rules? page 10 
Tax rules for court orders or written agreements made before May 1997, 
page 10 
- 1. Changes to amount of child support payments, page 10 
- 2. A new court order or written agreement with the same person, page 
10 
- 3. The court order or written agreement specifies that payments will 
not be taxable or deductible, page 10 
- 4. Election for child support payments, page 10 
Tax rules for court orders or written agreements made after April 1997, 
page 11 
- Child support payments, page 11 
- Spousal support payments, page 11 
Shared custody and the amount for an eligible dependant, page 12 
 
Completing your income tax and benefit return, page 13 
Payer, page 13 
- Year of change in marital status, page 13 
- Retroactive lump sum payments, page 14 
- Reimbursement of support payments, page 14 
- Legal fees, page 14 
- Supporting documents, page 14 
Recipient, page 14 
- Retroactive lump sum payments, page 15 
- Reimbursement of support payments, page 15 
- Legal fees, page 15 
- Have you transferred the rights to your support payments? page 16 
- Supporting documents, page 16 
 
Registering your court order or written agreement, page 16 
 
Deductions from your pay, page 16 
Payer, page 16 
Recipient, page 17 
 
Payments made after death, page 17 
 
Payments to or from a non resident, page 17 
Payer, page 17 
Recipient, page 17 
 
For more information, page 18 
What if you need help? page 18 
Forms and publications, page 18 
My Account, page 18 
Tax Information Phone Service (TIPS), page 18 
Teletypewriter (TTY) users, page 18 
Community Volunteer Income Tax Program, page 18 
Our service complaint process, page 18 
Your opinion counts, page 18 
 
 
PAGE 4 
 
Definitions 
 
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; or 
 
- 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)) 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 16. 
 
Payer 
 
A payer is a person who makes support payments to a 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. For example, the payments could 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 (for example, rent) for the 
maintenance of the recipient and/or the child in the recipient's 
custody. 
 
Recipient 
 
A recipient is a person who receives support payments from a 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 (because of 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 16. 
 
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 (spousal support) means 
support payments made under a court order or written agreement that are 
only for the recipient's maintenance. 
 
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. 
 
 
PAGE 6 
 
Your payment is considered a support payment if the following five 
conditions are met. 
 
1. The payment must be made under the terms of a court order or written 
agreement. 
 
Note 
Paternity agreements 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. A written paternity agreement is not acceptable on its own 
even if it is registered with the court. 
 
2. If the recipient is the payer's current or former spouse or common 
law partner, 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. 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, the 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. See "allowance" 
and "periodic payments" 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" on 
the next 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 the payments are: 
 
- made before the date of the court order or written agreement; 
- specific purpose or third party payments; or 
- lump sum payments. 
 
Payments made before 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 states that 
any amount previously paid is deemed paid under the order or agreement. 
However, the payments must be made in the year the order or agreement 
was made, or in the preceding year. 
 
Example 
Since the couple separated in January 2009, Brendan has been paying 
$500 monthly to Sarah in spousal support. On January 8, 2011, 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 2011 are considered paid and received under this agreement. 
 
The payments made in 2010 and 2011 are considered support payments 
because they were paid in the year of the written agreement and the 
previous year. Therefore, these payments can be deducted. The 2009 
payments are not considered support payments because they were not paid 
in the year of the written agreement or in the previous year, so they 
cannot be deducted by the payer and are not included in the recipient's 
income. 
 
 
PAGE 7 
 
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. 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. 
 
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 page. 
 
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; and 
 
- 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. 
 
 
PAGE 8 
 
Example 
Jason and Tracy have been living separate and apart since August 2009. 
Their court order requires Jason to pay $500 per month for Tracy's 
maintenance. In June 2010, Jason lost his job and was unable to make 
the spousal support payments. In February 2011, 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 $4,000 
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 9 
 
Are your payments considered support payments? 
 
Answer the questions in the following chart 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 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 and benefit return. 
If yes, go to question 2.  
 
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 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 and benefit return. 
 
If yes, go to question 3. 
 
3. Are the payments for the maintenance of the recipient, children of 
the recipient, or both? 
 
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 and benefit return. 
 
If yes, go to question 4. 
 
4. Are the amounts an allowance payable on a periodic basis? 
 
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 page 7. 
 
If yes, go to question 5. 
 
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 no to question 5, Are the payments for the benefit of the recipient? 
 
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 and benefit return. 
 
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 and benefit return. 
 
If yes, The payments are considered to be support payments. For more 
information, see "What are the tax rules?" on the next page. 
 
If yes to question 5, 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? 
 
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 and benefit return. 
 
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 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 and benefit return. \\\ 
 
 
PAGE 10 
 
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 page 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. 
 
Notes 
Automatic changes in the amount of support, based on cost of living 
increases 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 
about cost of living increases, visit the Statistics Canada Web site at 
www.statcan.gc.ca. If you live in Quebec, visit the Institut de la 
statistique du Québec Web site at www.stat.gouv.qc.ca. 
 
For an order or agreement made after April 1997, automatic changes in 
the amount of support may occur in accordance with the federal, 
provincial or territorial child support guidelines. For more 
information, visit the Department of Justice Web site at 
www.canada.justice.gc.ca, select "Programs and Initiatives" and then 
the "Child Support" link under "Family Justice." 
 
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, the 
tax rules in effect after April 1997 apply 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. 
 
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, and send it to us. 
 
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. 
 
 
PAGE 11 
 
Note 
A separate form must be completed for each order or agreement. 
 
If any of the previous 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. 
 
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 situations mentioned on the previous page apply) are not 
deductible by the payer and do not have to be included in income by the 
recipient. Spousal support payments 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. 
 
Spousal support payments 
 
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. 
 
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 then select "Answer a few questions." 
 
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 2010, Mark had to make monthly support payments of 
$400 ($150 for his former spouse, and $250 for their children). Mark 
paid $400 from January to March for a total of $1,200. He made no other 
payment for the remainder of the year. Mark is in arrears for $1,800 in 
child support. 
 
When he filed his 2010 income tax and benefit return, Mark could not 
deduct the spousal support payments because he did not fully pay his 
child support. 
 
In 2011, Mark must fully pay all child support owing for 2010 and 2011 
before he can deduct anything he pays for spousal support. 
 
 
PAGE 12 
 
For more information, see Interpretation Bulletin IT 530, Support 
Payments. 
 
Shared custody and the amount for an eligible dependant 
 
If you and another person were required to make support payments for a 
child and, as a result, no one would be entitled to claim the amount 
for an eligible dependant for the child, you can still claim this 
amount provided you and the other person(s) paying support agree you 
will be the one making the claim. If you cannot agree who will claim 
this amount for the child, neither of you can make the claim. 
 
For more information about your eligibility to claim the amount for an 
eligible dependant, see line 305 in your General Income Tax and Benefit 
Guide. 
 
Example 1 
Ryan and Chloe share the custody of their child Faith. Faith spends 50% 
of her time with Ryan and 50% of her time with Chloe. The court order 
states that Ryan has to pay Chloe $200 a month and that Chloe has to 
pay Ryan $100 a month. For convenience, Ryan agrees that Chloe does not 
have to write him a monthly cheque and that he will simply pay her $100 
a month, which will fulfill both their support obligations. 
 
Ryan and Chloe agree that Ryan will claim the amount for an eligible 
dependant on line 305 of his income tax and benefit return. If they did 
not agree, neither of them could claim the amount on line 305 for 
Faith. 
 
Example 2 
Nicholas and Christine share the custody of their children Sam and Amy. 
Sam and Amy spend 50% of their time with Nicholas and 50% of their time 
with Christine. 
 
The written agreement states that Nicholas has to pay Christine $300 a 
month and that Christine has to pay Nicholas $400 a month. For 
convenience, Christine agrees that Nicholas does not have to write her 
a monthly cheque and that she will simply pay him $100 a month, which 
will fulfill both their support obligations. 
 
Nicholas will claim the amount for an eligible dependant on line 305 of 
his income tax and benefit return for Sam. Christine will claim the 
amount for an eligible dependant on line 305 of her income tax and 
benefit return for Amy. 
 
A payment based on a court order or written agreement that calculates 
child support obligations with reference to a statutory scheme (such as 
The Federal Child Support Guidelines) but does not obligate both 
parents to pay child support, is not considered a support amount for 
the recipient, since there is no legal obligation for the recipient to 
pay an amount. However, the payer may be considered to have made 
support payments. 
 
Example 
William and Julie share custody of their children, Emily and Eric. 
Emily and Eric spend 50% of their time with William and 50% of their 
time with Julie. Based on William's and Julie's incomes, the court 
order states that William has to pay Julie $250 a month according to 
The Federal Child Support Guidelines. The amount William pays is 
considered a support payment. Therefore, William is not entitled to a 
claim on line 305 for either Emily or Eric. However, Julie can claim an 
amount for an eligible dependant on line 305 of her income tax and 
benefit return for Emily or Eric. 
 
 
PAGE 13 
 
Completing your income tax and benefit return 
 
Payer 
 
If you are claiming deductible support payments, enter on line 230 of 
your income tax and benefit 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 also have to register your court order or written agreement with 
the Canada Revenue Agency. For more information, see "Registering your 
court order or written agreement" on page 16. 
 
Example 
Diane and Gene recently divorced. In their court order made in December 
2010, Gene was ordered to pay Diane $1,000 per month for their two 
children, and $500 per month for spousal support. 
 
Gene started making monthly support payments of $1,500 in January, and 
paid a total of $18,000 for 2011. 
 
Gene enters the total support payments amount of $18,000 on line 230 of 
his income tax and benefit return. On line 220, he enters the 
deductible part 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 an income tax and benefit 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 beneficial to you. 
 
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, 2011. Under the terms of the 
written agreement, beginning on that date Roger pays $300 monthly in 
spousal support. Mary had no other income in 2011. 
 
When filing his 2011 income tax and benefit 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 
income tax and benefit return). 
 
 
PAGE 14 
 
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 enter the amount of support he paid 
on line 230 and enter zero on line 220. 
 
Mary has to report the $1,200 she received in support payments on her 
2011 income tax and benefit return. 
 
Retroactive lump sum payments 
 
If your support payments fell into arrears, and you made one lump sum 
payment (of at least $3,000 that you can deduct and the recipient has 
to report as income) 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. For more 
information, see "Lump sum payments" on page 7. 
 
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 income tax and 
benefit return for the year it is received. This applies if you deduct 
the amount on that income tax and benefit return, or if you deducted it 
in a previous year. 
 
Legal fees 
 
A payer cannot claim legal fees (at line 220, 221 or 232) 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 income tax and benefit return, do not send any 
documents. 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 or cheque images (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 or 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; or 
 
- 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 income tax and benefit 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 income tax and benefit 
return. 
 
 
PAGE 15 
 
You also may have to register your court order or written agreement 
with the Canada Revenue Agency. For more information, see "Registering 
your court order or written agreement" on the next page. 
 
Example 
Diane and Gene recently divorced. In their court order made in December 
2010, Gene was ordered to pay Diane $1,000 per month for their two 
children, and $500 per month in spousal support. 
 
Monthly support payments of $1,500 began in January, making a total 
support payments amount of $18,000 for 2011. 
 
Diane enters the total support payments amount of $18,000 on line 156 
of her income tax and benefit return. On line 128, she enters the 
taxable part 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 on page 6. You cannot delay including a payment in income by 
not cashing the cheque. 
 
Retroactive lump sum payments 
 
If 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 income tax and benefit 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 income tax and benefit 
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 
 
A recipient can deduct, on line 221 of their income tax and benefit 
return, legal fees paid to: 
 
- collect late support payments; 
 
- establish the amount of support payments from their current or former 
spouse or common law partner; 
 
- establish the amount of support payments from the legal parent of 
their child (who is not their current or former spouse or common law 
partner) where the support is payable under the terms of a court order; 
or 
 
- try to get an increase in support payments. 
 
A recipient can also deduct, on line 232 of their income tax and 
benefit return, legal fees paid to try to make child support payments 
non taxable. 
 
A recipient cannot claim legal fees incurred to: 
 
- get a separation or divorce; or 
- establish custody or visitation rights to a child. 
 
 
PAGE 16 
 
Legal fees paid to collect a lump-sump payment which does not qualify 
as a support payment are not deductible (see"Lump sum payments" on page 
7). 
 
Have you transferred the rights to your support payments? 
 
You may formally assign or transfer your rights to your support 
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 not included in box 11 of 
Form T5007, Statement of Benefits. 
 
Supporting documents 
 
When you file your income tax and benefit 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 
 
If a court order or written agreement requires payment of spousal 
support, it must be registered with the Canada Revenue Agency. By doing 
so, we are able to verify the part of your payments that is spousal 
support and, if applicable, the part that is child support. You will 
also avoid unnecessary delays and adjustments to your income tax and 
benefit return. 
 
To register your court order or written agreement, follow the 
instructions on Form T1158, Registration of Family Support Payments. Do 
not include your order or agreement with your income tax and benefit 
return. 
 
Notify us if the spousal or child support payable changes from the 
amount originally registered (other than cost of living adjustments or 
changes already provided for in the court order or written agreement). 
 
Do not register your court order or written agreement if it requires 
child support payments only. 
 
Note 
Complete a separate Form T1158 for each court order or written 
agreement you are registering. 
 
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) XXXX, 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. 
 
 
PAGE 17 
 
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. 
 
To increase tax deducted from your pay, give your employer a completed 
Form TD1, 20XX Personal Tax Credits Return. 
 
Payments made after death 
 
Payments made after the death of the recipient are not deductible by 
the payer. Whether the payments are made to the estate or to the 
children, such payments would not meet the conditions of a support 
payment as defined on page 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 or from a 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 page 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 page 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 income tax and benefit return, you may be able to claim a foreign 
tax credit (see line 405 in your General Income Tax and Benefit Guide). 
 
Example 
Carol and Doug divorced on December 9, 2010. Doug resides in Australia. 
Carol is a Canadian resident. Under a court order, Doug paid Carol $500 
a month in spousal support beginning January 1, 2011. 
 
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 lines 128 and 156 of her income tax and 
benefit return. Carol also claims $6,000 as a deduction on line 256 
because of the provisions of the Canada Australia Income Tax Treaty. 
 
Note 
For tax treaty information, visit the Department of Finance Canada Web 
site at www.fin.gc.ca. 
 
 
PAGE 18 
 
For more information 
 
What if you need help? 
 
If you need help after reading this publication, go to 
www.cra.gc.ca/supportpayments or call 1-800-959-8281. 
 
Forms and publications 
 
To get our forms or publications, go to www.cra.gc.ca/forms or call 1-
800-959-2221. 
 
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. For more information, go to www.cra.gc.ca/myaccount or see 
Pamphlet RC4059, My Account for individuals. 
 
Tax Information Phone Service (TIPS) 
 
For personal and general tax information by telephone, use our 
automated service, TIPS, by calling 1-800-267-6999. 
 
Teletypewriter (TTY) users 
 
TTY users can call 1-800-665-0354 for bilingual assistance during 
regular business hours. 
 
Community Volunteer Income Tax Program 
 
If you need help to complete your income tax and benefit return, your 
income is low, and your tax situation is simple, 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 1-800-959-8281. 
 
Our service complaint process 
 
If you are not satisfied with the service that you have received, 
contact the CRA office you have been dealing with. If the matter is not 
resolved, you can choose to file a service complaint. If you are not 
pleased with the way the CRA handles your complaint, you can contact 
the Office of the Taxpayers' Ombudsman. For more information, go to 
www.cra.gc.ca/complaints or see Booklet 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