Spousal support payments made to a separated, divorced -law partner are deductible in computing the payer’s income. They are required spouse or common by a Court Order or a written agreement. The payment are included in the recipient’s income. However, they are certain conditions that must be met, as summarized below.

Generally, the payments will be deductible for the payer and taxable for the recipient if the payments are made on a “period basis” for the maintenance of the recipient. As such, in most cases lump sum payments will not be deductible or taxable nor will payments over which the recipient does not have discretion over the use of the funds.

Any further assistances how to claim spousal support payments in your personal income tax return, call us at 416 925-2927 or mail:alcitor@alcivar.com