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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.
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! n: N2 c( e5 E3 i1) 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.
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3 U" S! `+ e3 F+ i2) 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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& a2 P- H [5 m. SIn 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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