Tax Guide/Deductions
Spousal and child support
Updated November 4, 2026
The usual rules are:
| Type | Payer | Recipient |
|---|---|---|
| Spousal support | Deductible | Taxable |
| Child support (agreements after April 1997) | Not deductible | Not taxable |
Spousal support needs a written agreement or court order, and must be paid regularly. If an amount is not clearly identified as spousal support, it may be treated as child support.
Lump-sum payments often do not qualify. Register a new agreement with the CRA using Form T1158 where required.