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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.+ z9 n) \4 o6 j
: r/ {: _* p3 V6 z T9 [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.2 a; g: j: Z! q3 Z1 D
7 F7 L' g$ i8 {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.' r0 E: J; D+ g9 k& x
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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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