 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 K7 T! d5 x) p& m5 O7 ]2 o% V2 n! I, X" z- G2 w
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 s, y6 V' q+ e. |/ ]# Y
1 v/ C& ?1 D4 [* t8 [3 O/ ~
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.
$ b V r. B5 j! a; y& @3 t" [9 \& c- J8 j
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. |
|