 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.$ ?. X* j+ O5 u# P" j/ Z
8 y7 m! G9 @0 l7 K' X/ J7 ~# q
1) 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.
5 W; j/ P9 p: Q7 ]
5 m6 J; U" ^% p; }; x2) 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.' ~ s* n2 v6 T4 u ~/ f
: h7 d7 s9 j8 M1 n; @# i2 o
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. |
|