Income Tax Implications of Support Payments

This script discusses the income tax implications of spousal support (sometimes called spousal maintenance) and child support. The reference to “spouse” applies whether you are separated or divorced and includes ex-spouses. It also applies to common-law spouses.

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produced by
The Canadian Bar Association, BC Branch (CBABC)
produced in
last reviewed
January 2015 i Last date reviewed by a qualified expert to ensure content up-to-date. See "Tips" in Clicklaw content criteria (bottom of pageside menu) for details.

Also available in:

Chinese (simplified) (PDF)
Mandarin (audio/podcast)
Punjabi (PDF)

resource type
income tax, spousal support, child support, deductible, taxable, written agreement, court order, periodic, legal fees, legal expenses, cancelled cheque, Dial-A-Law
other formats