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- Chapter 9 - Child Support on or after Divorce
B. Income Tax — Child Support
Author | Julien D. Payne - Marilyn A. Payne |
Pages | 370-370 |
Page 370
Periodic child support payments under agreements or orders made after 1 May 1997 are free of tax. They are not deductible from the taxable income of the payor, nor are they taxable in the hands of the recipient. This represents a radical change from the former income tax regime, which applied similar criteria to both periodic spousal support and periodic child support in that periodic payments were...
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- Chapter 9 - Child support on or after divorce
- A. General Observations
- B. Income Tax — Child Support
- C. Presumptive Rule; Table Amount of Child Support; Section 7 Expenses
- D. Exceptions to Presumptive Rule
- E. Obligation of De Facto Parent
- F. Children over Provincial Age of Majority
- G. Incomes over $150,000
- H. Split Custody; Section 8 of Guidelines
- I. Shared Custody: 40 Percent Rule
- J. Undue Hardship
- K. Effect of Order or Agreement
- L. Special and Extraordinary Expenses
- M. Variation of Child Support Orders
- N. Determination and Disclosure of Income
- O. Disability Payments and Child Support
- P. Types of Orders
- Q. Retroactive Child Support Orders under the Divorce Act
- R. Priority of Child Support over Spousal Support; Effect of Child Support Order on Assessment of Spousal Support
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