Payments made after death

There are rules for 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 the children, such payments would not meet the conditions of a support payment (see What are support payments?).

Payments made by the estate of a payer to the recipient are not 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.

Forms and publications

• Guide P102, Support Payments
• IT530, Support Payments