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.

Example
Richard and Valerie divorced in March 2010. Under a court order, Richard pays Valerie $7,000 annually in spousal support. Since the support payments will be deductible on his income tax and benefit return, Richard decides to have the tax deductions on his employment income reduced based on the amount of support payments he makes. He has to send a completed Form T1213 to his tax services office. If he qualifies, Richard will receive a letter of authority from the Canada Revenue Agency to take to his employer to adjust the tax deducted from his 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.

To increase tax deducted from your pay, give your employer a completed Form TD1, 2011 Personal Tax Credits Return.

Forms and publications

• Guide P102, Support Payments
• Form TD1, 2011 Personal Tax Credits Return
• Form T1213, Request to Reduce Tax Deductions at Source for Year(s) _____
• IT530, Support Payments