ARCHIVED - Line 128 - Alimony or maintenance income

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Enter on line 128 the taxable alimony or maintenance payments you received or are considered to have received in 1995.

Generally, the alimony or maintenance payments you received are taxable, if all of the following conditions are met:

• When you received the payments, you and the person making the payments were living apart and you continued to live apart for the rest of the year.
• The payments were made under a court order or written agreement.
• The payments were made to maintain you, your children, or both.
• The payments were an allowance to be paid periodically. For example, the payments could be made monthly, quarterly, semi-annually, or annually.
• The payments were made to you or to someone else on your behalf.

Note

There are exceptions to these conditions. If this is the first time you are reporting support payments, or if you do not know whether the payments you received are taxable, get the pamphlet called Alimony or Maintenance.

Tax Tip

You may have to report alimony or child support payments you received from a resident of another country. However, if a tax agreement exists between Canada and the other country, the alimony or child support payments may be tax-free in Canada. You can claim a deduction for them on line 256. To find out if the payments you received are tax-free, contact us.

You may be able to claim a deduction for alimony or maintenance income you repaid under a court order. For details, contact us.

Date modified:

2002-02-04