 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.
" V# Z; A- z- \+ O& w. Y: T
; l$ E+ }' s' Z" Q2 ~5 n1) 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.# X5 ?2 x4 D) U4 c6 e* V, Z1 b
6 Q, t1 C5 B8 \: H4 z# T2 M2) 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.
+ ^3 l/ k: v7 d
& l/ h. A" R- O4 sIn 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. |
|