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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. 0 C/ p$ C4 w" k7 [# Y+ w9 y6 P, ~" T! p) X# V& m
 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.
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 + ^/ O3 y- c0 ?3 ]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.' _7 j( h: Z0 |$ @
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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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