The tax rules that apply to your situation depend on whether your court order or written agreement was made:
Answer a few questions to find out if the support payments received or paid are taxable to the recipient and deductible by the payer.
The following provides the same information in two different formats:
- Interactive questions to get specific results
- Full text to determine if the support payments received or paid are taxable to the recipient and deductible by the payer
Answer interactive questions
Answer
The support payments paid or received are not deductible by the payer and not taxable to the recipient.
You have told us:
- you do not have a court order or written agreement for the support payments paid or received
Answer
The support payments paid or received are not deductible by the payer and not taxable to the recipient.
You have told us:
- you did not pay or receive an allowance on a periodic basis
Answer
The support payments paid or received are not deductible by the payer and not taxable to the recipient.
You have told us:
- neither one of the following situations applies to you:
- When the support payments were paid or received, the recipient was the payer's current or former spouse or common-law partner, and the payer and recipient were living apart because of a breakdown in the relationship.
- The payer is the legal parent of a child of the recipient.
Answer
The support payments paid or received are not deductible by the payer and not taxable to the recipient.
You have told us:
- the payments were not made:
- to the recipient
- to a third-party and the recipient could use the amount as they saw fit
- for a specific-purpose and the recipient could not use the amount as they saw fit, but the court order or written agreement states that the recipient will include the payments in their income and that the payer can deduct them from income
Answer
The support for a current or former spouse or common-law partner paid or received is deductible by the payer and taxable to the recipient.
Payer
Enter on line 22000 of your tax return the deductible part of the support payments that you paid. Enter on line 21999 the total amount of support payments you paid.
Recipient
Enter on line 12800 of your tax return the taxable part of support payments you received. Enter on line 12799 the total amount of support payments you received.
You have told us:
- you paid or received support payments for a current or former spouse or common-law partner only
Answer
The child support payments paid or received are not deductible by the payer and not taxable to the recipient.
Payer
You cannot enter on line 22000 of your tax return the support payments that you paid. However, enter on line 21999 the total amount of support payments you paid.
Recipient
Do not enter on line 12800 of your tax return the support payments you received. Enter on line 12799 the total amount of support payments you received.
You have told us:
- you paid or received child support only
- the court order or written agreement was made after April 1997
Answer
Payer
You cannot claim a deduction for the child support payments on line 22000 of your tax return.
Enter on line 22000 of your tax return the support for a current or former spouse or common-law partner you made if all of the child support for 2022 and previous years is fully paid.
Enter on line 21999 of your tax return the total amount of child support and support for a current or former spouse or common-law partner you paid.
Recipient
Do not enter the child support payments as income on line 12800 of your tax return.
Enter on line 12800 of your tax return the support for a current or former spouse or common-law partner you received if all of the child support for 2022 and previous years is fully paid.
Enter on line 12799 of your tax return the total amount of child support and support for a current or former spouse or common-law partner you received.
You have told us:
- you paid or received child support and support for a current or former spouse or common-law partner
- the court order or written agreement was made after April 1997
Answer
Payer
Enter on line 22000 of you tax return only the child support payments you made between January 1 of the year, and the date the election was accepted.
Child support payments made after this date are no longer deductible.
Enter on line 21999 of your tax return the total amount of child support you paid during the year.
Recipient
Enter on line 12800 of your tax return only the child support payments you received between January 1 of the year, and the date the election was accepted.
Child support payments received after this date are no longer taxable.
Enter on line 12799 of your tax return the total amount of child support payments you received in the year.
You have told us:
- you paid or received child support only
- the court order or written agreement was made before May 1997
- the payer and recipient elected to make the child support payments not taxable or deductible by Form T1157, Election for Child Support Payments
Answer
The child support payments you paid or received are not deductible by the payer and not taxable to the recipient.
Payer
You cannot claim a deduction on line 22000 of your tax return. Enter on line 21999 the total amount of child support paid.
Recipient
Do not report this amount as income on line 12800 of your tax return. Enter on line 12799 the total amount of child support received.
You have told us:
- you paid or received child support only
- the court order or written agreement was made before May 1997
- the court order or written agreement states that the child support paid or received after April 1997 is not taxable and not deductible
Answer
Payer
Enter on line 22000 of your tax return only the child support payments you made between January 1 of the year, and the date your court order or written agreement was changed.
Child support payments made after your court order or written agreement was changed are not deductible.
Enter on line 21999 of your tax return the total amount of child support you paid in the year.
Recipient
Enter on line 12800 of your tax return only the child support payments you received between January 1 of the year, and the date your court order or written agreement was changed.
Child support payments received after your court order or written agreement was changed are not taxable.
Enter on line 12799 of your tax return the total amount of child support you received in the year.
You have told us:
- you paid or received child support only
- the court order or written agreement was made before May 1997
- your court order or written agreement was changed after April 1997 to modify the amount of the child support
Answer
The child support payments paid or received are deductible by the payer and taxable to the recipient.
Payer
Enter on line 22000 of your tax return the deductible part of the support payments that you paid. Enter on line 21999 the total amount of child support you paid.
Recipient
Enter on line 12800 of your tax return the taxable part of support payments you received. Enter on line 12799 the total amount of support payments you received.
Note
Send Form T1157, Election for Child Support Payments, if both of you (payer and recipient) want to elect to have the child support made not deductible and not taxable.
You have told us:
- you pay or received child support only
- the court order or written agreement was made before May 1997
- none of the situations in the previous question apply to you
Answer
Payer
Enter on line 22000 of your tax return the child support payments you made between January 1 of the year and the date the election was accepted, and the support payments you made (during the year) for a spouse or common-law partner if all of the child support for 2022 and previous years is fully paid.
Child support payments you made after this date are not taxable.
Enter on line 21999 of your tax return the total amount of child support and support for a spouse or common-law partner you paid.
Recipient
Enter on line 12800 of your tax return the child support payments you received between January 1 of the year and the date the election was accepted, and all the support payments you received (during the year) for a spouse or common-law partner if all of the child support for 2022 and previous years is fully paid.
Child support payments you received after this date are not taxable.
Enter on line 12799 of your tax return the total amount of child support and support for a spouse or common-law partner you received.
You have told us:
- you paid or received child support and support for a spouse or common-law partner
- the court order or written agreement was made before May 1997
- the payer and the recipient chose to make the child support payments not taxable or deductible by sending Form T1157, Election for Child Support Payments
Answer
Payer
You cannot claim the child support as a deduction on line 22000 on your tax return.
Enter on line 22000 of your tax return the support for a spouse or common-law partner you made if all of the child support for 2022 and previous years is fully paid.
Enter on line 21999 of your tax return the total amount of child support and support for a spouse or common-law partner you paid.
Recipient
Do not report the child support as income on line 12800 on your tax return.
Enter on line 12800 of your tax return the support for a spouse or common-law partner you received if all of the child support for 2022 and previous years is fully paid.
Enter on line 12799 of your tax return the total amount of child support and support for a spouse or common-law partner you received.
You have told us:
- you paid or received child support and support for a spouse or common-law partner
- the court order or written agreement was made before May 1997
- your court order or written agreement states that the child support paid or received after April 1997 is not taxable and not deductible
Answer
Payer
Enter on line 22000 of your tax return the child support payments you made between January 1 of the year and the date your court order or written agreement was changed, and all the support payments you made (during the year) for a spouse or common-law partner if all of the child support for 2022 and previous years is fully paid.
Child support payments you made after your court order or written agreement was changed are not deductible.
Enter on line 21999 of your tax return the total amount of child support and support for a spouse or common-law spouse you paid in the year.
Recipient
Enter on line 12800 of your tax return the child support payments you received between January 1 of the year and the date your court order or written agreement was changed, and all the support payments you received (during the year) for a spouse or common-law partner if all of the child support for 2022 and previous years is fully paid.
Child support payments you received after your court order or written agreement was changed are not taxable.
Enter on line 12799 of your tax return the total amount of child support and support for a spouse or common-law partner you received in the year.
You have told us:
- you paid or received child support and support for a spouse or common-law partner
- the court order or written agreement was made before May 1997
- your court order or written agreement was changed after April 1997 to modify the amount of the child support
Answer
The child support and the support for a spouse or common-law partner paid or received are deductible by the payer and taxable to the recipient.
Payer
Enter on line 22000 of your tax return the deductible part of the support payments you paid. Enter on line 21999 of your tax return the total amount of support payments you paid.
Recipient
Enter on line 12800 of your tax return the taxable part of the support payments you received. Enter on line 12799 of your tax return the total amount of support payments you received.
Note
Send Form T1157, Election for Child Support Payments, if both of you (payer and recipient) choose to have the child support made not deductible and not taxable.
You have told us:
- you paid or received child support and support for a spouse or common-law partner
- the court order or written agreement was made before May 1997
- none of the situations in the previous question apply to you
Read full text
Determine if the support payments received or paid are taxable or deductible
The following is the alternate format to the above questions or results, and provides the same information in full-text.
The tax rules that apply to your situation depend on whether your court order or written agreement was made:
Before May 1997
Tax rules for court orders or written agreements made before May 1997
Support payments for a child or a current or former spouse or common-law partner, under a court order or written agreement made before May 1997, are taxable to the receipient and deductible by the payer unless any of the following four situations applies:
- Changes to the amount of child support payments
If a court order or written agreement made before May 1997 is modified after April 1997 to change the amount of child support payable to the recipient, the revised amount has to follow the tax rules in effect after April 1997. For more information, go to Tax rules for court orders or written agreements made after April 1997.
Automatic changes in the amount of support, based on cost-of-living increases or changes in the payer's income, that are stated in the order or agreement are not included in this rule. For more information on the cost-of-living increases, visit Statistics Canada. If you live in Quebec, visitez l'Institut de la statistique du Québec.
- A new court order or written agreement with the same person
The amounts under the original and the new court order or written agreement have to follow the tax rules in effect after April 1997 if all of the following apply:
- The original order or agreement was made before May 1997.
- The original order or agreement is still valid.
- The new order or agreement was made after April 1997 with the same person.
- The new order or agreement changes the total amount of child support payable.
The tax rules in effect after April 1997 apply to both orders or agreements, starting on the date specified in the new order or agreement or on the day it was made. For more information, go to Tax rules for court orders or written agreements made after April 1997.
- The court order or written agreement specifies that payments will not be taxable or deductible
A court order or written agreement may specify that child support payments made after a certain date will no longer be taxable and deductible. However, this date cannot be before May 1, 1997. - Election for child support payment
If you have a court order or written agreement dated before May 1997, you can choose to follow the tax rules in effect after April 1997 without having to change the order or agreement. The payer and the recipient must both agree to this election. Both parties must sign Form T1157, Election for Child Support Payments, and send it to the Canada Revenue Agency. Once the election has been accepted, the order or agreement will follow the tax rules that apply after April 1997. It cannot be reversed.
A separate form must be filled out for each order or agreement.
After April 1997
Tax rules for court orders or written agreements made after April 1997
Generally, child support payments made under a court order or written agreement made after April 1997 (or before May 1997 if one of the situations mentioned above apply) are not deductible by the payer and do not have to be included in the recipient's income. Spousal support payments continue to be deductible to the payer and must be included in the recipient's income. The following explanations give more information about these rules.
For an order or agreement made after April 1997, federal, provincial or territorial child support guidelines may automatically change the support amounts. For more information, visit Child Support on the Department of Justice Canada's website.
Child support payments
Under court orders and written agreements made after April 1997, any support amount that is not stated in the order or agreement as being only for the support of the recipient is considered to be child support. These amounts are not deductible by the payer and do not have to be included in the recipient's income.
Spousal support payments
Generally, support payments made under a court order or written agreement for the maintenance of the recipient are taxable to the recipient and deductible by the payer if both of the following situations apply:
- The order or agreement clearly states the amount to be paid for the current or former spouse or common-law partner.
- All payments for child support are fully paid for the current and previous years.
Priority of child support
If your court order or written agreement specifies child support payments and support payments for the recipient, priority is given to the child support. This means that all payments made are first considered to have been made toward child support. Any amount paid over and above the child support amount is considered to be support payments for the recipient.
All child support payable to a recipient must be fully paid before any amounts paid as support for the recipient can be claimed as a deduction. Any overdue child support amounts are carried forward and added to the next year's support payments.
The priority of child support does not apply when the child support and spouse or common-law partner support are payable under different court orders or written agreements and the recipients are different people.
Example
Mark and Dana are separated. Beginning January 2022, Mark had to make monthly support payments of $400 ($150 for Dana, and $250 for their children). Mark paid $400 from January to March for a total of $1,200. He made no other payment for the rest of the year. Mark owes $2,250 in child support.
When he filed his 2022 tax return, Mark could not deduct the spousal support payments because he did not fully pay his child support. However, Dana still had to report the spousal support payments received ($150 x 3 = $450) on her 2022 tax return.
In 2023, Mark must fully pay all child support owing for 2022 and 2023 before he can deduct anything he pays for spousal support.
Forms and publications
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