 鲜花( 0)  鸡蛋( 0)
|
A support payment is an amount a payer has to pay to a recipient for the maintenance of the recipient, children of the recipient, or both. There are two types of support payments. The tax rules are different depending on the type.
& a4 T5 K( I. y9 C4 M' k
A2 a% Z' R2 V) a5 l/ Y1) Support for a spouse or common-law partner means support payments made under an order or agreement that are only for the recipient’s maintenance.; g! z4 p6 }; {
7 n5 {$ H3 @% Y) G5 ^! A, T
2) Support for a child means any support payment that is not identified in the order or agreement as being only for the recipient’s maintenance. If an order or agreement provides for a global amount of support to be paid for a spouse or common-law partner and a child, the full amount is considered support for a child.
( Q7 Y6 G5 r- j5 ~- W
7 x: d1 N( ]$ ^* mIn all cases, the payer and the recipient must live apart because of a breakdown in the relationship when the payments are made. For an amount to be considered a support payment, it must meet certain conditions. |
|