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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.7 ] Y. ?# h8 F- z# V, ?2 Z' Q
$ c& T' {9 C" E$ C% S1) 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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' M/ B( Y) d, E( H& d- R1 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.6 h5 C4 x& J3 a! E
: L! m4 `5 r0 j" MIn 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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