The following information will help you determine if the support payments that you paid or received are considered support payments and if they should be included or deducted from your income on your tax return.
If you do not have a court order or written agreement, the payments are not subject to the tax rules that apply to support payment. You cannot deduct any of the payments made and do not have to report the payments received on your tax return.
Services and information
- What are support payments?
Find out if the amounts you paid or received are considered support payments
- What amount can I claim or report?
Find out if the support payments paid or received are taxable to the recipient and deductible by the payer
- Registering your court order or written agreement
Find out if you need to register your court order or written agreement
- Deductions from your pay
Find out how to reduce or increase the amount of income tax withheld from your salary
- Payments made after death
Find out the rules that apply for payments made after the death of the recipient or the payer
- Payments to or from a non-resident
Find out the rules for support payments you received from or paid to a resident of another country
- Lines 156 and 128 – Support payments received
Find out how to report, on your tax return, the support payments that you received, including retroactive lump-sum payments, support repayments, and legal fees
- Lines 230 and 220 – Support payments made
Find out how to report, on your tax return, the support payments that you paid, including retroactive lump-sum payments, support reimbursements, and legal fees
- Shared custody and the amount for an eligible dependant
Find out if you can claim the amount for an eligible dependant when you share the custody of your dependant
Forms and publications
- General Income Tax and Benefit Guide
- Guide P102, Support Payments
- Form T1157, Election For Child Support Payments
- Form T1158, Registration of Family Support Payments
- Folio S1-F3-C3, Support Payments
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