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

Answer

The support payments paid or received are not deductible by the payer and not taxable to the recipient.

You have told us:

• neither one of the following situations applies to you:

  • 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.

Return to What amount can I claim or report?

Date modified:

2017-01-03