How does the Canada Revenue Agency Defines Support Payments ?

Support payments are amounts payable or receivable as a periodic allowance for the maintenance of the recipient, children of the recipient or both.

The two types of support payments are Spousal support and Child support.

Spousal support is support for spouse or common-law partner. This support means support payments made under a court order or written agreement that is only for the recipient’s maintenance.

Child support means any support payment that is not identified in the court order or written agreement as being only for recipient’s maintenance. If the order or agreement provides a global amount of support to be paid for the recipient and the child, the full amount is considered support for the child.

Support payments must meet the following 5 conditions:

1. Payment must be made under terms of a court order or written agreement.
2. Recipient is the payer’s current or former spouse or common-law partner. At the time of payment the payer must be living separate and apart from the recipient because of a breakdown in the relationship.
3. The payment is made for the maintenance of the recipient, the child of the recipient, or both, and the recipient has discretion as to the use of the amount.
4. The allowance must be payable on a periodic basis. The timing of the payments must be set out in the court order or written agreement.
5. The payments must be made directly to the recipient.