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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. $ u+ x( R9 i. e. l$ w) i# K& m
 5 G- l& C9 g2 e1 P) Z1) 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.& I& W, t9 S, R9 n& w+ D/ {
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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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 9 T* t* D, j2 q- O- N& v$ wIn 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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