Definitions for 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.

Payer

A payer is 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. 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.

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 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 (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.