 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.
( \6 N2 N2 A# l4 c! ~9 Y, g* f# V' q- p+ ~5 @' V+ H7 `) ~
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.. q" p/ b, z$ w! d+ z! @( P
; {. o- Y. B; K- h8 u/ ?$ s2) 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.0 _ ~# n3 m$ I
2 ~4 F3 Q; e# \
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. |
|