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 to the children, these payments would not meet the conditions of a support payment (see Support payments).

Payments made by the estate of a payer to the recipient are neither 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

• Income Tax Folio S1-F3-C3, Support Payments