Check the amounts for spousal support and child support

Is child support taxed?
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Check the amounts for spousal support and child support

Check your separation agreement or court order to see if there are separate amounts for spousal support and child support.

Spousal support is tax-deductible for the support payor. The support payor can claim a deduction for making monthly spousal support payments, and the partner receiving support is taxed on the monthly spousal support they receive as income.

Child support is not tax-deductible for the payor parent. The payor parent cannot claim a deduction for making child support payments, and parents receiving child support are not taxed on the child support they receive.

Your separation agreement or court order should clearly show:

  • how much is paid for spousal support each month
  • how much is paid for child support each month

If your separation agreement or court order shows only one amount for both types of support, the Canada Revenue Agency will treat the whole amount as child support.

This means the partner paying spousal support cannot claim a deduction on their taxes for making monthly spousal support payments. And, the partner receiving spousal support does not have to pay taxes on the monthly spousal support they receive.

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Reviewed: August 31, 2017

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