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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.7 t; N- s% K) m& m, Z5 P
S- @9 r9 \ j! b7 C9 N/ S4 G# A' F1) 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.% U4 F9 N5 z: u$ x
6 k) N m: c, D. F( @* P( {! u" W2) 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.% C/ h6 E Q; R8 Z4 [
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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. |
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