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

Answer

Payer

You cannot claim a deduction for the child support payments on line 220 of your tax return.

Enter on line 220 of your tax return the support for a spouse or common-law partner you made if all of the child support for 2016 and previous years is fully paid.

Enter on line 230 of your tax return the total amount of child support and support for spouse or common-law partner you paid.

Recipient

Do not enter the child support payments as income on line 128 of your tax return.

Enter on line 128 of your tax return the support for a spouse or common-law partner you received if all of the child support for 2016 and previous years is fully paid.

Enter on line 156 of your tax return the total amount of child support and support for spouse or common-law partner you received.

You have told us:

• you paid or received child support and support for a spouse or common-law partner
• the court order or written agreement was made after April 1997

Return to What amount can I claim or report?

Date modified:

2017-01-03