 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.
' u. b* K) K( n( G! |' @
: I: _+ W, L4 f: ]) n! E1) 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. ?! l; l: c, a f/ l4 h
! r; e. m$ [/ K( t6 L2) 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.* t* I( p, J4 l+ d6 l. U
6 h0 K4 Y- [2 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. |
|