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

Question 7

Which one of the following applies?

• The payer and the recipient elected to make the child support payments not taxable or deductible by sending Form T1157, Election for Child Support Payments.
• The court order or written agreement states that the child support received after April 1997 is not taxable and not deductible.
• The court order or written agreement was changed after April 1997 to increase or decrease the amount of the child support. We do not consider a cost-of-living adjustment to be a change.
• None of the above.

Date modified:

2017-01-03