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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.+ D6 @5 A( r$ v# f9 }7 @* @
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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.6 x! s4 O& g! }6 S
# f4 h) J' ]4 I" U0 y( J2) 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./ Q& N* ~) I1 n2 F' N
6 O7 b1 s1 ? l# q b( L! H7 r) [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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