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

Question 3

Does either of the following situations apply?

• When the support payments were paid or received, the recipient was the payer's current or former spouse or common-law partner, and the payer and recipient were living apart because of a breakdown in the relationship.
• The payer is the legal parent of a child of the recipient.

• Yes
• No

Date modified:

2016-01-04