Deductions Relative to Support Payments
If you made or repaid support payments to your spouse or former spouse, or if you incurred certain legal costs or professional fees related to support payments, you may be entitled to the following deductions, as applicable.
If you made support payments to a spouse or former spouse, you can deduct them from your income under certain conditions. In addition, because support payments are taxable, the person receiving them must include them in his or her income.
However, where the judgment or agreement does not specify the amount intended solely for the benefit of the spouse or former spouse, the entire amount of support is considered child support. The amount of support is therefore non-taxable and you cannot deduct it from your income.
Under certain conditions, you can deduct the legal costs or professional fees you paid for
- the establishment of your initial right to receive support payments, the collection of these support payments or the review of your right to receive support payments;
- the establishment of your initial obligation to make support payments or the review of your obligation to make support payments;
- the collection of support payments.
Expenses paid to obtain a divorce decree or separation order are not deductible.
For more information, see point 8 in the instructions for line 250 in the guide to the income tax return (TP-1.G-V).
You can deduct the amount of support that you paid if you meet the following conditions:
- The amount was repaid during the year covered by the deduction 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.
- You included an equivalent amount as support in your income for the year covered by the deduction or for a previous year.