ARCHIVED - Line 220 - Alimony or maintenance paid

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Enter on this line the deductible alimony or maintenance payments you made in 1995.

In most situations, your alimony or maintenance payments are deductible, if all of the following conditions are met:

• When you made the payments, you were living apart, and you continued to live apart for the rest of the year, from the person to whom or on whose behalf you made the payments.
• The payments were made under a court order or written agreement.
• The payments were made to maintain your spouse or former spouse, your children, or both.
• The payments were an allowance to be paid periodically. For example, the payments could be made monthly, quarterly, semi-annually, or annually.

Note

There are exceptions to these conditions. If this is the first time you are deducting support payments, or if you do not know whether the payments you made are deductible, get the pamphlet called Alimony or Maintenance.

You may have to report as income any reimbursement you received under a court order for alimony or maintenance payments. For details, get the pamphlet called Alimony or Maintenance.

Receipts - Do not include your receipts or cancelled cheques, or your court order with your return. However, keep them in case we ask to see them.

Tax Tip

If your court order or written agreement is signed in 1995, and it mentions the payments you made in 1994, you can ask us to adjust your 1994 return. See the "After you file" section on page 7 of this guide.

Date modified:

2002-02-04