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https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c3-support-payments.html
This Folio Chapter provides tax professionals and individuals with a technical overview of the Canada Revenue Agency’s position concerning the taxation of support payments made under a court order or a written agreement for the maintenance of a child, spouse or common-law partner or former spouse or common-law partner.
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/support-payments.html
The following information will help you determine if the support payments that you paid or received are considered support payments and if they should be included or deducted from your income on your tax return. If you do not have a court order or written agreement, the payments are not subject to ...
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p102/support-payments.html
Spousal support payments. Generally, support payments made under a court order or written agreement for the maintenance of the recipient are taxable to the recipient and deductible by the payer if both of the following situations apply: The order or agreement clearly states the amount to be paid for the spouse or common-law partner.
https://brownlawgroup.ca/wp-content/uploads/2017/03/CRA-Support-Payments-Bulletin.pdf
cra.gc.ca 5 support payment is an amount payable or receivable as an allowance on a periodic basis for the maintenance of the recipient, children of the recipient, or both. There are two types of support payments: spousal support; and child support. The tax rules are different depending on the type.
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-230-220-support-payments-made.html
Lines 21999 and 22000 – Support payments made. Before tax year 2019, line 21999 was line 230 and line 22000 was line 220. On this page. Reporting support payments on your tax return; ... This is the spousal support amount, which is the deductible part of his support payments.
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-232-other-deductions/line-232-legal-fees.html
Fees relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid to you must be claimed on line 22100 of your return.. You cannot claim legal fees you incurred to get a separation or divorce or to establish custody of or visitation arrangements for a child. For more information, see Guide P102, Support Payments.
https://es-cpas.com/canadian-income-tax/tax-deduction-for-spousal-support-payments
For starters it’s worth mentioning this discussion focuses on spousal support payments, it does not apply to child support payments which are subject to different rules. It’s also worth noting if a court order or written agreement has not been formed, the Canada Revenue Agency (CRA) will not grant a tax break on payments made. In
https://www.connectfamilylaw.ca/blog/tax-treatment-of-legal-fees-related-to-support-payments
Income Tax Interpretation Bulletin IT-99R5 outlines the treatment for tax purposes of legal and accounting fees. Family law clients will be particularly interested in paragraphs 17 to 21, which discuss the tax treatment for legal fees paid in relation to spousal and child support. To read sections 17 to 21 in full, click on the link above. In ...
https://taxpage.com/articles-and-tips/tax-deductions/spousal-support/
Form A T1198 Statement of Qualifying Retroactive Lump-Sum Payment must be completed and submitted to Canada Revenue Agency to make the tax calculations involved. What if I make a lump sum spousal support payment instead of a periodic payment to provide security for the future payment of spousal support?
https://www.corkumfinancial.ca/legal-and-accounting-fees-divorce-and-separation/
A more thorough document from CRA is their Income Tax Folio, S1-F3-C3, Support Payments available on their web site. Interpretation Bulletin IT-99R5, Legal and Accounting Fees is out of date with respect to deductibility of such fees. Fees related to child and spousal support
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