 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.% F; d. L7 H& b+ R7 S h4 ~
; s2 i3 _1 _- J6 {/ S/ [1 g6 P
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./ |+ v; b% X) B7 H# y: U7 z5 M
7 W- V# P' x. h L1 F7 a2) 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., w( V' G* D4 M" a! O- K
~' _& K6 y- R M+ T
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. |
|
狗仔卡
发表于 2007-3-13 18:32
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主