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

Answer

Payer

Enter on line 220 of your tax return the child support payments you made between January 1 of the year and the date the election was accepted, and the support payments you made (during the year) for a spouse or common-law partner if all of the child support for 2016 and previous years is fully paid.

Child support payments you made after this date are not taxable.

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

Recipient

Enter on line 128 of your tax return the child support payments you received between January 1 of the year and the date the election was accepted, and all the support payments you received (during the year) for a spouse or common-law partner if all of the child support for 2016 and previous years is fully paid.

Child support payments you received after this date are not taxable.

Enter on line 156 of your tax return the total amount of child support and support for a 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 before May 1997
• 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

Return to What amount can I claim or report?

Date modified:

2017-01-03