 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.
- e1 T( B9 }7 [. `" H8 T- x1 K& y, f0 w8 T. c
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.% X/ N& A" ]! P; B
# O) u3 B m2 h2) 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.
Q w" E( Z$ I6 y6 {; n5 l8 M* @. t% R* c
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. |
|