Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
963770
XXXXXXXXXX M. Eisner
February 13, 1997
Dear XXXXXXXXXX:
Re: Child Support in Arrears
This is in reply to your letter of October 28, 1996 concerning the above noted-subject.
You have indicated that you have applied for assistance under a government program to collect child support that is in arrears. In this regard, you have indicated that since a lien has been placed against your former spouse's residence under the program, you expect to collect the child support in arrears sometime in the future.
On the basis that you will be receiving a lump sum payment that will otherwise be required to be included in income in the year received, you have asked us whether it is possible to, either accrue the child maintenance annually (in a manner similar to bond interest), or declare child support that you were entitled to receive in respect of a particular year. Of course, if the child support were to be reported in that manner, you would not include the amount of the lump sum payment in your income when you receive it.
Paragraphs 56(1)(b) and (c) of the Income Tax Act require that all alimony or maintenance payments must be included in income in the year received. Unfortunately, there are no alternative methods of reporting alimony or maintenance under the Act.
We trust our comments will be of assistance to you.
Yours truly,
John F. Oulton
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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