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Line 230 and 220 - Support payments made

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.

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?.

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.

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 IT530, 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 × 4 months); or

• the spouse or common-law partner amount for Mary (line 303 of the tax return).

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.

Forms and publications

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