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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.) F) X1 X# H# x- U! N' [* [
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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.- N) a- n6 z* @1 p. X' v
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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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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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发表于 2007-3-13 18:32
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