Child Support Taxation
Child support, unlike spousal support, is not taxable income for the recipient and it is not deductible for the paying spouse, unless the parents’ order or agreement was made before May 1, 1997 and has not been changed after April 30, 1997.
Before May 1, 1997, support paid under child support orders and agreements was included in the recipient’s income, and was tax-deductible to the paying person, as long as certain conditions were met. Child support paid under child support orders and agreements made before May 1, 1997 continue to be included in income and deductible unless:
- the order or agreement provided for the new tax rules to apply
- the parents choose to file a joint tax return with the Canada Revenue Agency (CRA)
To file a joint return, the parents both fill out and sign a CRA Form T1157, Election for Child Support Payments, and send it to the CRA. For more information on this form, contact the CRA at 1-800-959-8281 or visit the CRA website.
To find out more about the tax rules, contact:
Income Tax Rulings Directorate
Policy and Legislation Branch
Canada Revenue Agency (CRA)
16th Tower A Place de Ville
320 Queen Street
Ottawa ON K1A 0L5
General Inquiries Line: 1-613-957-8953
Fax: 1-613-957-2088
Email: itrulingsdirectorate@cra-arc.gc.ca