225 – Support payments made (deductible amount)
Under certain conditions, you can deduct the support payments you made in 2019 as an allowance payable periodically further to a written agreement or a judgment, if you made the payments to your spouse or former spouse, the mother or father of your child, or a third party for the benefit of the child and/or one of these people.
You are not entitled to a deduction if you were living with the recipient at the time the payments were made. 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 225.
If you paid support for the benefit of more than one person, write the name and social insurance number of the other beneficiary or beneficiaries on a separate sheet and enclose it with your return.
In general, child support 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.
For more information, see guide IN-128-V, The Tax Effects of Separation and Divorce.
If the support payments you made to us in 2019 are deductible, enter the total amount of the payments on line 225. However, if the amount you paid as support is non-deductible, complete Work Chart 225. See Support-payment arrears below if any portion of the payments you made constitutes arrears.
On line 2 of Work Chart 225, enter the amount of non-deductible support that you were required to pay for 1997 through 2018, but had not paid by December 31, 2018. If you completed Work Chart 225 for 2018 and the amount on line 5 was negative, that is the amount that you must enter on line 2 of Work Chart 225 for 2019.
If the amount on line 5 of Work Chart 225 is negative, that is, if the amount of child support that you were required to pay is greater than the amount that you actually paid, you will have to take the difference into account in your 2020 income tax return.
If you paid support-payment arrears that entitle you to a deduction, enter on line 225 the portion of the arrears applicable to 2019 and previous years. If the portion of the arrears applicable to previous years is $300 or more, enter it on line 276 as well and check box 404 of your return. In such a case, you must also complete form TP-766.2-V, Averaging of a Retroactive Payment, Support-Payment Arrears or a Repayment of Support, and enclose it with your return. We will calculate a tax adjustment that may reduce your income tax for the year.
Form to enclose
Averaging of a Retroactive Payment, Support-Payment Arrears or a Repayment of Support (TP-766.2-V), if applicable.