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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.
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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. d- V, O/ N" a* c
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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.
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% G4 h( Q- L8 A/ U' w$ c' YIn 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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发表于 2007-3-13 18:32
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