 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.
) E8 Z& g; d! S: `6 D2 l7 w
4 J2 i% H0 ^: M5 [0 d1 {1) 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.; s) W4 K8 l( I5 {7 p5 k
. Z# @& {+ `3 I' l4 z" O2) 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.
( C4 }. u; e I
: N+ ~( q8 V0 }! o8 ZIn 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. |
|