Child support payments are not taxable to the recipient nor deductible to the payer, whereas support payments for the benefit of the recipient will continue to be taxable to the recipient and deductible to the payer so long as they meet the criteria set out above. There is a general presumption that payments are child support payments unless otherwise identified, and new system agreements which provide for taxable/deductible (as opposed to child support) payments must be registered with the CRA.
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