You can deduct the support that you repaid if:

• the amount was repaid during the year or in one of the previous two years; 
• the amount was repaid under a court order; 
• the amount was not deducted in a previous year; and 
• you included an equivalent amount as support in your income for the year or for a previous year.

If the portion of the repayment related to previous years is $300 or more, enter it on line 276 as well and check box 404 of your return. 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.