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 income tax and benefit return.
If you do not have a court order or written agreement, there are no tax consequences. You cannot deduct any of the payments made and do not have to report the payments received on your income tax and benefit return.
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
- IT530, Support Payments
- Date modified: