Support Payments Received

Support Payments Received

As a Quebec resident, the tax treatment of support payments received depends on whether they are for a spouse or a child. The rules changed significantly after April 1997, and the tax implications differ at both the federal and Quebec levels.

Child and spousal support payments are treated differently for tax purposes. Child support payments made under a court order or written agreement after May 1, 1997, are non-taxable. The recipient does not include them as income, and the payer cannot deduct them. If an agreement does not distinguish between child and spousal support, the entire amount is treated as child support and remains non-taxable.

In contrast, spousal support payments under a court order or written agreement are generally taxable for the recipient and deductible for the payer.

The CRA prioritizes child support. If child support obligations are not fully paid, no spousal support deduction is allowed—even though the recipient must still report the income.

Payments Made Before a Judgment

Payments made before a written agreement or court order are not considered support payments for tax purposes. These payments are not deductible for the payer and not taxable for the recipient.

What Qualifies as a Support Payment

• Payments must be made under a written agreement or court order.
• Payments must be periodic, not lump-sum payments.
• Payments must be made between former partners living apart due to relationship breakdown.
• The recipient must have discretion over the use of the funds.

Legal Fees Deduction

As a recipient of support, you can deduct legal and accounting fees incurred to collect overdue support payments or establish or increase the amount of support. These fees are deducted on Line 22100 of your federal return. Fees related to divorce or custody are not deductible

Example

Mark agrees to pay Dana $1,000/month in child support and $500/month in spousal support.

Annual Payment: $18,000

For Mark (Payer)

• Federal Line 21999: $18,000
• Federal Line 22000: $6,000 deductible spousal support
• Quebec Line 223: $6,000

For Dana (Recipient)

• Federal Line 12799: $18,000
• Federal Line 12800: $6,000 taxable spousal support
• Quebec Line 142: $6,000

Example

If Mark only paid $10,000 during the year:

For Mark

• Federal Line 21999: $10,000
• Federal Line 22000: $0 deductible spousal support
• Quebec Line 223: $0

For Dana

• Federal Line 12799: $18,000
• Federal Line 12800: $0 taxable spousal support
• Quebec Line 142: $0

Important: Child support must always be paid in full before any spousal support becomes deductible.