 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.# a' @# e9 m% f
6 A4 N1 w* ^1 C$ l* B' ?4 f' K: f
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.
/ u' T% C6 r* F N8 g/ J5 s- \
! l2 [, P2 v$ u- l6 ]; }" ] ^$ E2) 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./ z) i. l/ U0 y
. C* U0 y* D+ ]' f; d5 JIn 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. |
|