Are the support payments paid or received deductible by the payer and taxable to the recipient?
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Are the support payments paid or received deductible by the payer and taxable to the recipient?
Answer
The child support and the support for a spouse or common-law partner paid or received are 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 you paid. Enter on line 230 of your tax return the total amount of support payments you paid.
Recipient
Enter on line 128 of your tax return the taxable part of the support payments you received. Enter on line 156 of your tax return the total amount of support payments you received.
Note
Send Form T1157, Election for Child Support Payments, if both of you (payer and recipient) want to elect to have the child support made not deductible and not taxable.
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
- none of the situations in the previous question apply to you
Return to What amount can I claim or report?
- Date modified:
- 2017-01-03