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

Source URL

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/lines-156-128-support-payments-received/support-payments-paid-received-deductible-payer-taxable-recipient-3.html

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

Answer

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

Payer

You cannot enter on line 22000 of your tax return the support payments that you paid. However, enter on line 21999 the total amount of support payments you paid.

Recipient

Do not enter on line 12800 of your tax return the support payments you received. Enter on line 12799 the total amount of support payments you received.

You have told us:

  • you paid or received child support only
  • the court order or written agreement was made after April 1997

Return to What amount can you claim or report?

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Date modified:
2020-01-21