Are the payments made or received considered support payments?

Answer

The payments made or received are considered support payments. See What amount can I claim or report? to find out if the support payments are deductible by the payer and taxable to the recipient.

You have told us:

• the payments made or received are payable under a court order or writtern agreement
• at least one of the following situations applies to you:
  • the recipient is the payer's current or former spouse or common-law partner and the payer and recipient are living apart because of a breakdown in the relationship
  • the payer is the legal parent of a child of the recipient
• the payments are for the maintenance of the recipient, the recipient's children, or both
• the payments are an allowance payable on a periodic basis
• the payments are made directly to recipient
• the recipient can use the payments as he or she sees fit

Return to What are support payments?

Date modified:

2016-01-04