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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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2 u* e4 @; K+ X6 d1) 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., T" |# N1 m+ \
0 S q/ x& X' s# s) c2) 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./ n( n* ^5 D6 V# a/ d4 k. q
1 A+ i; B+ x1 [, Y0 @0 K8 H. w4 W6 dIn 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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