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Spousal support paid under a court order or written agreement is deductible for the person who pays it (line 22000) and taxable for the person who receives it (line 12800). Child support under an order or agreement made after April 1997 is neither deductible nor taxable. The payments have to pass five tests, and an order or agreement that includes spousal support has to be registered with the CRA.
Which support payments are deductible and which are taxable?
| Type of payment | Payer | Recipient |
|---|---|---|
| Spousal support that meets the tests | Deducts it on line 22000 | Reports the taxable part on line 12800 |
| Child support, order or agreement made after April 1997 | Cannot deduct it | Does not pay tax on it |
| Support under an order made before May 1997 | Generally deducts it | Generally reports it |
| Payments with no court order or written agreement | Cannot deduct them | Does not report them |
The Canada Revenue Agency: Amount you can claim or report page names four ways an old order can switch to the post-April 1997 rules: the child support amount was changed after April 1997, a new order or agreement with the same person changed the total child support, the order itself says payments after a set date are not taxable or deductible, or both parties filed Form T1157. The T1157 election cannot be reversed.
What tests must a payment meet?
The Canada Revenue Agency: What are support payments page says all five must be met:
- A specific amount is paid to the recipient under a valid court order or written agreement.
- If the recipient is a current or former spouse or common-law partner, the two of you are living separate and apart because of a relationship breakdown when the payment is made. Otherwise the payer must be the legal parent of the recipient’s child.
- The payment supports the recipient, the recipient’s child, or both, and the recipient can use it as they choose.
- The payments are periodic, and the order or agreement sets out the timing.
- The payment goes to the recipient or to an agent enforcing collection.
Why does child support come first?
Any amount that the order does not state is only for the recipient’s own support is treated as child support. Payments are applied to child support first, and only what is left over counts as spousal support. All child support owing for the current and previous years must be paid before any spousal support is deductible, and unpaid child support carries forward. The rule does not apply when child and spousal support sit in different orders with different recipients.
The CRA’s example: Mark owes $600 a month from January 2024, made up of $200 spousal and $400 child support. He pays $600 a month for three months and then stops. He cannot deduct any spousal support for 2024, and Dana reports the $600 of spousal support she did receive.
Do you have to register the order or agreement?
If it includes spousal support, yes. Use Form T1158, Registration of Family Support Payments, and send a separate form for each order or agreement. Do not attach the order to your return. Orders that cover child support only should not be registered. The Canada Revenue Agency: Registering your court order or written agreement page gives no deadline, and it asks you to contact the CRA when the support payable changes, other than cost-of-living adjustments or changes already written into the order.
How do you report support on your return?
The payer reports the total paid under the order on line 21999, including non-deductible child support, and the deductible part on line 22000. The recipient reports the total received on line 12799 and the taxable part on line 12800. Both lines must be filled in correctly or the assessment may be delayed. Keep the order and proof of payment (cancelled cheques, bank or employer statements, maintenance enforcement statements) in case the CRA asks.
The CRA’s 2025 example: Gene pays $1,000 a month in child support and $500 a month in spousal support, $18,000 over the year. Gene reports $18,000 on line 21999 and $6,000 on line 22000. Diane reports $18,000 on line 12799 and $6,000 on line 12800. See the Canada Revenue Agency: Lines 21999 and 22000 and Canada Revenue Agency: Lines 12799 and 12800 pages.
Here is what that $6,000 does in dollars, using 2026 rules for Ontario and only the basic credits. A payer with $80,000 of employment income sees income tax fall from about $14,128 to $12,349, a saving of about $1,779. A recipient with $40,000 of employment income sees tax rise from about $4,363 to $5,506, an increase of about $1,143. This is our calculation, not an official figure.
The payer cannot deduct legal or accounting fees for a separation or divorce, for setting or contesting support, or for custody. A recipient can claim fees to collect overdue support or to establish or increase support on line 22100.
What about lump sums and arrears?
A single lump sum is generally not a support payment, because it is not periodic. A payment that brings overdue periodic payments up to date can be one, and so can a lump sum a court order clearly requires for a set earlier period. In the CRA’s example, Jason owed $6,000 on a $750 monthly order and paid $5,000 to settle it. That $5,000 released him from the overdue amount, so it was not a support payment (Canada Revenue Agency: Lump-sum payments).
A recipient reports a lump sum in the year it arrives. If the part for earlier years is $3,000 or more, you can ask the CRA to tax those parts as if received in those years when that is better for you. The payer gives the recipient a completed Form T1198.
How does separation affect credits, the Canada child benefit and tax withheld?
If you paid support and lived apart from your spouse for the entire year, or claimed the spousal support deduction, you generally cannot also claim the spouse, eligible dependant or child credits for that person. If you separated partway through the year, you can claim the credits instead of the deduction. Then you enter the total support on line 21999 and zero on line 22000. In the CRA’s example, Mary pays $500 a month from 1 September 2025, so her deduction would be $2,000, but she claims the spouse amount on line 30300 because it helps her more. Our spouse or common-law partner amount article covers that credit.
For the Canada child benefit, the Canada Revenue Agency: Update your marital status page says to report a change by the end of the month after it happens, and that you must report if you are separated for more than 90 days because of a relationship breakdown. Any adjustment starts the month after your status changed. Where a child lives with each parent about 40% to 60% of the time, the Canada Revenue Agency: Canada child benefit, before you apply page treats both as having shared custody. See also separation or divorce and the CCB guide.
On the Canada Revenue Agency: Deductions from your pay page, an employed payer can ask to reduce tax deducted at source (Form T1213), and an employed recipient can ask for more to be deducted (Form TD1). The CRA’s support pages do not mention instalments. Nothing is withheld from support payments, so in our reading a recipient with a large taxable amount should check the instalment tests.
What could change?
The CRA examples we opened use the 2025 return, and the line numbers and amounts in them move with each tax year. The rules above are the ones on the CRA pages on 31 October 2026. Check the guide for the year you are filing.
Where does this information come from?
Rules come from the Canada Revenue Agency Support payments pages (what qualifies, amount you can claim or report, registering, lump sums, deductions from your pay), the pages for lines 21999 and 22000 and lines 12799 and 12800, and the pages on updating your marital status and Canada child benefit custody. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
Is spousal support tax deductible in Canada?
Yes, for the payer, if it is paid under a court order or written agreement and meets the CRA tests, including periodic payments to the recipient while living separate and apart. The deductible part goes on line 22000, and the recipient reports the taxable part on line 12800.
Is child support taxable or deductible?
Under an order or agreement made after April 1997, child support is not deductible for the payer and not taxable for the recipient. The payer still reports the total paid on line 21999 and the recipient the total received on line 12799.
Why can I not deduct spousal support if I owe child support?
Payments are applied to child support first. The CRA says all child support owing for the current and previous years must be paid before any spousal support is deductible, and unpaid child support carries forward to the next year.
Do I have to register a separation agreement with the CRA?
If the court order or written agreement includes spousal support, you must register it with the CRA using Form T1158. Agreements covering child support only should not be registered. Send a separate form for each order or agreement and do not attach it to your tax return.
When do I tell the CRA about a separation for the Canada child benefit?
The CRA says to report a marital status change by the end of the month after it happens, and you must report when you are separated for more than 90 days because of a relationship breakdown. Any adjustment starts the month after your status changed.
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