 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.! J: Y; Q. n5 d3 G2 A; ?, {1 g
8 s' Y# c. A# o1) 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.0 _, i) N" v1 `7 ~3 R6 i3 P" L% J
8 P- i4 k9 M- V5 \* v* F& b
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.
! l5 F+ F5 L1 i7 ~. L- A- q) w
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. |
|