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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./ I; h+ @0 K& Y9 @5 R6 `
A. U; d2 L ~/ `! M1) 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.6 w$ n$ f( b; H- o3 M1 t& s
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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.& ] a1 Y7 b4 h# d2 y2 C1 |
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In 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. |
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发表于 2007-3-13 18:32
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