Are the support payments paid or received deductible by the payer and taxable to the recipient?

Answer

The support for a spouse or common-law partner paid or received is deductible by the payer and taxable to the recipient.

Payer

Enter on line 220 of your tax return the deductible part of the support payments that you paid. Enter on line 230 the total amount of support payments you paid.

Recipient

Enter on line 128 of your tax return the taxable part of support payments you received. Enter on line 156 the total amount of support payments you received.

You have told us:

• you paid or received support payments for a spouse or common-law partner only

Return to What amount can I claim or report?

Date modified:

2017-01-03