Answer

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

You have told us:

• the specific-purpose payments made are for the benefit of the recipient
• the specific-purpose payments are made under a court order or written agreement
• at least one of the following situations apply:
  • 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 specific-purpose payments are to support the recipient, the children of the recipient, or both
• the court order or written agreement states that the recipient will include the payments in their income and that the payer can deduct them

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