 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." p/ M$ N8 s1 U _/ o4 B0 A
m! L* l' t. A) u# ^% E" x
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.4 h' F7 {* x5 c0 q$ V: m
% {5 U, U: |- @5 l0 g+ V9 l2) 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.* A+ Q8 A2 b# T/ f/ \% {
. \( ^+ c& l$ V, ?+ P" t# F& u$ UIn 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. |
|