 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.
/ M4 M1 k3 J! W1 [0 ]- N; n
# K% m) E+ j8 `, v9 x0 n0 i1) 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.- T0 j* k! q* Z% F+ ~
; W) E; g! d! }& ~
2) 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 j& D0 |' X" B" }1 w4 y3 H5 i' I, l$ W7 ~6 ~7 @: l+ U ^, `
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. |
|
狗仔卡
发表于 2007-3-13 18:32
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
楼主