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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. ~# h# I4 H# ?9 \+ t; |8 m
5 P$ i D5 S9 q1) 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.
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$ V3 Y5 j7 e2 P2) 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.2 w) H' _. P" {0 q; G) r. J
3 s! e5 x& Y. L% z) @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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