A support payment is an amount payable or receivable as an allowance on a periodic basis to support the recipient , children of the recipient, or both.
There are two types of support payments:
- spousal support
- child support
The tax rules are different depending on the type.
Spousal support is to support a current or former spouse or common-law partner as stated in a court order or written agreement . The support payments are made only to support the recipient.
Child support is to support a child, or a child and a current or former spouse or common-law partner, as stated in a court order or written agreement. The support payments are not only made to support the recipient.
What qualifies as a support payment
Answer a few questions below to find out if payments made or received are considered support payments.
The following provides the same information in two different formats:
- Interactive questions to get specific results
- Full text to determine if payments made are considered support payments
Answer interactive questions
Answer
The payments made are not considered support payments. They cannot be claimed as a deduction by the payer and do not have to be reported as income by the recipient.
You have told us:
- the payments made or received are not payable under a court order or written agreement
Answer
The payments made are not considered support payments. They cannot be claimed as a deduction by the payer and do not have to be reported as income by the recipient.
You have told us:
Neither one neither one of the following situations apply:
- The recipient is the payer's current or former spouse or common-law partner and the payer and recipient are living apart because of a breakdown in their relationship.
- The payer is the legal parent of a child of the recipient.
Answer
The payments made are not considered support payments. They cannot be claimed as a deduction by the payer and do not have to be reported as income by the recipient.
You have told us:
- the payments made are not to support the recipient, the recipient's children, or both
Answer
The payments made are not considered support payments. They cannot be claimed as a deduction by the payer and do not have to be reported as income by the recipient.
You have told us:
- the payments made or received were not an allowance payable on a periodic basis
Answer
The payments made are not considered support payments.
You have told us:
- the payments are not paid to the recipient
Answer
The payments may be considered support payments. For more information, go to Specific-purpose and third-party payments.
You have told us:
- the recipient cannot use the payments as they see fit
Answer
The payments made are considered support payments. Go to Amount you can claim or report to find out if the support payments are deductible by the payer and taxable to the recipient.
You have told us:
- the payments made or received are payable under a court order or written agreement
- at least one of the following situations applies to you:
- The recipient is the payer's current or former spouse or common-law partner and the payer and recipient are living apart because of a breakdown in the relationship.
- The payer is the legal parent of a child of the recipient.
- the payments are to support the recipient, the recipient's children, or both
- the payments are an allowance payable on a periodic basis
- the payments are made to recipient
- the recipient can use the payments as they see fit
Read full text
Determine if payments made are considered support payments
The following is the alternate format to the above questions or results, and provides the same information in full-text.
A payment is considered a support payment if the following five conditions are met:
- The payment is a specific amount made to the recipient according to a court order or written agreement.
A written paternity agreement is not valid on its own, even if it is registered with the court. Paternity agreements must be a court order issued by a court or a tribunal in accordance with the laws of a province.
- If the recipient is the payer's current or former spouse or common-law partner, the payer is living separate and apart from the recipient at the time the payment is made because of a breakdown in the relationship. Otherwise, the payer must be the legal parent of a child of the recipient.
- The payment is made to support the recipient, the child of the recipient, or both. The recipient can use the payment at their discretion.
- The payments are payable on a periodic basis. The timing of the payments must be set out in the court order or written agreement.
- The payments are made to the recipient or to an agent enforcing the collection of the amount.
Find out if the support payments are deductible by the payer and taxable to the recipient: Amount you can claim or report.
Exceptions
In certain situations, your payments are considered support payments even if they do not meet the above conditions. These situations may arise when the payments are:
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