Lines 156 and 128 – Support payments received
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Lines 156 and 128 – Support payments received
On this page
- Reporting support payments on your tax return
- Retroactive lump-sum payments
- Reimbursement of support payments
- Legal and accounting fees
- Have you transferred the rights to your support payments?
- Supporting documents
Reporting support payments on your tax return
If you are reporting taxable support payments, enter on line 156 of your tax return the total amount of support payments you received under a court order or written agreement. This includes any support payments you received under a social assistance arrangement.
Do not include amounts you received that are more than the amounts specified in the order or agreement, such as pocket money or gifts that your children received directly from the payer.
Enter on line 128 the taxable part of support payments you received.
Complete both line 156 and line 128 correctly to avoid a delay in assessing your tax return.
You also may have to register your court order or written agreement with us. For more information, see Registering your court order or written agreement.
Example – How to report support payments on your tax return
Diane and Gene recently divorced. In their court order made in December 2015, Gene was ordered to pay Diane $1,000 per month for their two children, and $500 per month for spousal support.
Gene started making monthly support payments of $1,500 in January, and paid a total of $18,000 for 2016.
Diane enters the total support payments amount of $18,000 on line 156 of her 2016 tax return. On line 128, she enters the taxable part of the support payments, which is the spousal support amount of $6,000.
Note
If you received a payment before the end of the year, you have to include it in income for that year, as long as it meets the conditions outlined in What are support payments? are met. You cannot delay including a payment in income by not cashing the cheque.
Retroactive lump-sum payments
If you received a lump-sum support payment, parts of which were for previous years, you have to report the whole payment in the year the lump-sum payment is received.
However, if the amount that applies to previous years is $3,000 or more (not including interest), you can ask us to tax the parts for the previous years as if they were received in those years.
We will do this for the amount that applies to years throughout which you were resident in Canada and only if it is to your advantage for tax purposes.
The payer of the support payments should give you a filled out Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment. Include this form with your tax return to ask us for this special tax calculation on a retroactive lump-sum payment. We will tell you the results on your notice of assessment or notice of reassessment.
Reimbursement of support payments
If you repaid support payments because of a court order, you may be able to claim a deduction on line 220 of your tax return for that year (or in either of the following two years). You can claim this deduction if you reported the original support payments you received as income on that same tax return or on a previous year's tax return, and you have not already claimed a deduction for the repayment.
Legal and accounting fees
A recipient can deduct, on line 221 of their tax return, legal and accounting fees incurred to:
- collect late support payments
- establish the amount of support payments from their current or former spouse or common-law partner
- establish the amount of support payments from the legal parent of their child (who is not their current or former spouse or common-law partner) where the support is payable under the terms of a court order
- try to get an increase in support payments
A recipient can also deduct, on line 232 of their tax return, legal and accounting fees incurred to try to make child support payments non-taxable.
A recipient cannot claim legal and accounting fees incurred to:
- get a separation or divorce
- establish child custody or visitation rights
Legal and accounting fees paid to collect a lump-sum payment, which does not qualify as a support payment, are not deductible (see Lump-sum payments).
Have you transferred the rights to your support payments?
You may assign or transfer your rights to your support payments to your provincial government, in order to receive social assistance. If you have transferred your rights to your support payments, report the total amounts you received on line 156 (and any taxable part on line 128). These amounts are not included in box 11 of Form T5007, Statement of Benefits.
Supporting documents
When you file your tax return, do not include your receipts or cancelled cheques, or your court order or written agreement. Keep them in case we ask to see them.
Forms and publications
Related links
- Date modified:
- 2017-01-03