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Q - Can parents claim or deduct child support payments for income tax purposes? A – This depends when the child support order was made

Q - Can parents claim or deduct child support payments for income tax purposes?

A – This depends when the child support order was made.

The Income Tax Act was amended in 1997. Before the amendments the rules were that the paying parent could claim child support payments as a tax deduction, and the receiving parent had to claim the support as income. If your child support order or agreement was made before May 1, 1997, the old tax rules continue to apply, unless you obtain a new order or agreement or vary the order after May 1,1997.

Child support orders made or varied since May 1, 1997, cannot be claimed as a deduction by the paying parent and the receiving parent does not have to claim the support as income.
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Replies, comments and Discussions:

  • 枫下茶话 / 法律 / 问两个问题:支付大人的赡养费可以抵税,那给小孩的抚养费可以抵吗?赡养费和抚养费金额是可以双方协商还是根据法律规定的来支付的 ?
    • 其中一个可以抵税,不计得是哪个了,好象lump sum 是例外。
    • 孩子抚养费不能抵税。
      • 可以双方协商,要注意孩子抚养费政府按你收入规定了下限(当然很宽松)。
        • 还有special expense=daycare+ medical expense + art class etc
          • 你说的这些special expense=daycare+ medical expense + art class可以抵税吗?
            • take custody一方可以,access一方不可以。
    • 从97年起child support不能用于payer抵税,也不记入payee的收入
      • 就是说收到孩子抚养费的一方不用上税?
        • yes
          • 那如果支付方payer报告了child support的钱,哪怕没有deduct,那得到child support一方payee是否必须report作为收入纳税?
            今天问了会计,觉得有confusuion,想看知道哪有明确的税务条款明确的,如果完全靠双方协商报还是不报,太不靠谱了!
            • 税法很清楚,child suport不能抵税。不需要协商,支付方违规,你怕啥?
              • 我是这么认为的,只是报税会计说如果对方报税,payee就必须报税,交税,所以有点糊涂了!
                • CRA URL: 你的会计和别的会计读书教材不一样
            • Child support payer不能抵税,payee自然也不用算做收入报税,那是payer的税后款。
              • right
    • 那可以全报赡养费来抵税吗?其实也是给大人支配的。
      • 一方抵税,另一方就要交税,记录不匹配,你不怕税务局麻烦?再说FRO也有记录。
        • Q - Can parents claim or deduct child support payments for income tax purposes? A – This depends when the child support order was made
          Q - Can parents claim or deduct child support payments for income tax purposes?

          A – This depends when the child support order was made.

          The Income Tax Act was amended in 1997. Before the amendments the rules were that the paying parent could claim child support payments as a tax deduction, and the receiving parent had to claim the support as income. If your child support order or agreement was made before May 1, 1997, the old tax rules continue to apply, unless you obtain a new order or agreement or vary the order after May 1,1997.

          Child support orders made or varied since May 1, 1997, cannot be claimed as a deduction by the paying parent and the receiving parent does not have to claim the support as income.
          • 前面说过了,97年后规定变了。
            • 协议分的居,没court order,能 claim 赡养费吗?
              • 你们执行了吗?
                • 我是付的现金,也没开收据
                  • 如果对方任何时间耍赖怎么办?给支票或者要收据 是common sense.
                    • 这倒不会赖,收据可以补回来,自己协议分居没经律师,还没正式离婚,这赡养费可以claim吗?
                      • 可以
                        • 我觉得可以。您是少见的女中豪杰,很少见女人给男人spousal support.
                          • 男女平等,有钱的一方给没钱的,有收入的给没收入的也应该,要是我没工作了说不定对方也给 回我,另一问题:今年自己报税了,可能税局也会查我的,还是做好被查的准备吧。除了协议,赡养费收据,还有什么要准备的?
                            • 和对方match,对方要申报收入,收据是对付CRA唯一凭证。
                              • 还想问我可以把大人小孩一起的support payment 全报为spousal support payment 吗?当然对方也报收入。
                                • 你怎么解释给税务局不支付child support,却支付spousal support?如果对方配合,你们修改分居协议不更保险?
                                  • 协议上只写了每月给对方生活费多少,没说给小孩的份。
                                    • child support一定要写清楚,不然是不规范的separation agreement.