Divorce and Separation
Child support payments
Support payments for a child, under a court order or written agreement made before May 1997, are taxable to the recipient and deductible by the payer.
Generally, child support payments made under a court order or written agreement made after April 1997 are not deductible by the payer and do not have to be included in income by the recipient.
Child support calculator
Please click Child Support Table Look-up
Spousal support payments
Generally, support payments made under a court order or written agreement for the maintenance of the recipient are taxable to the recipient and deductible by the payer if:
• The order or agreement clearly specifies the amount to be paid for the spouse or common-law partner; and
• All payments for child support are fully paid for the current and previous years.
Legal fees
The Canada Revenue Agency allows you to deduct legal fees incurred to increase support, to defend against a claim to decrease support, or to collect unpaid support. Fees to establish child support for the first time are also deductible. Fees for the divorce itself are not tax-deductible.
A payer cannot claim legal fees incurred to:
• Get a separation or divorce;
• Establish, negotiate, or contest the amount of support payments; or
• Establish child custody or visitation rights.
Sources: http://www.cra-arc.gc.ca
http://www.justice.gc.ca
Support payments for a child, under a court order or written agreement made before May 1997, are taxable to the recipient and deductible by the payer.
Generally, child support payments made under a court order or written agreement made after April 1997 are not deductible by the payer and do not have to be included in income by the recipient.
Child support calculator
Please click Child Support Table Look-up
Spousal support payments
Generally, support payments made under a court order or written agreement for the maintenance of the recipient are taxable to the recipient and deductible by the payer if:
• The order or agreement clearly specifies the amount to be paid for the spouse or common-law partner; and
• All payments for child support are fully paid for the current and previous years.
Legal fees
The Canada Revenue Agency allows you to deduct legal fees incurred to increase support, to defend against a claim to decrease support, or to collect unpaid support. Fees to establish child support for the first time are also deductible. Fees for the divorce itself are not tax-deductible.
A payer cannot claim legal fees incurred to:
• Get a separation or divorce;
• Establish, negotiate, or contest the amount of support payments; or
• Establish child custody or visitation rights.
Sources: http://www.cra-arc.gc.ca
http://www.justice.gc.ca
