142 – Support payments received

As a rule, you must report the support payments you received in 2016 under a written agreement or a judgment, if you received them as an allowance payable periodically for your benefit or the benefit of your child and you were not living with the payer at the time the payments were made. However, if you are covered by the measures under which child support is non-taxable for the recipient and non-deductible for the payer, see Tax treatment of child support below and complete Work Chart 142.

Repayment of support

If you made support payments that you deducted on line 225 of your income tax return for a previous year, but an amount was repaid to you in 2016 further to a court order, enter the amount of the repayment on line 142; this may be subject to a tax adjustment. See "Tax adjustment" in the instructions for line 443.

Tax treatment of child support

In general, child support (This link will open a new window) paid under a written agreement entered into or a judgment rendered after April 30, 1997, cannot be deducted by the person who made the payments and does not have to be included in the income of the person who received them.

Payments received under the support-payment collection program

If we paid you a taxable amount in 2016 as child support or as support for your benefit only, enter the amount on line 142. If the amount paid to you as support is non-taxable, complete Work Chart 142. See Support-payment arrears below if any portion of the amount you received constitutes arrears.

Non-taxable support owing to you on December 31, 2015 (line 2 of Work Chart 142)

On line 2 of Work Chart 142, enter the non-taxable amount of support that you should have received for 1997 through 2015 but had not received by December 31, 2015. If you completed Work Chart 142 in 2015 and the amount on line 5 of that work chart was negative, that is the amount you must enter on line 2 of Work Chart 142 for 2016.

Carry-forward of non-taxable support (line 5 of Work chart 142)

If the amount on line 5 of Work Chart 142 is negative (that is, if the amount of child support that you should have received is greater than the amount that you actually received), you will have to take the difference into account in your 2017 income tax return.

Support-payment arrears

If you received support-payment arrears that you are required to include in your income, enter the amount on line 142. The amount of support-payment arrears you include on line 142 can be subject to a tax adjustment. See "Tax adjustment" in the instructions for line 443.

For more information, consult the brochure The Tax Effects of Separation and Divorce (IN-128-V).

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