Child support payments are not taxable income in Canada and do not need to be declared on tax returns

In Canada, child support payments are considered tax-neutral, which means they have no impact on your income tax return. The person paying child support cannot claim these payments as a tax deduction, and the recipient does not need to report them as income.

However, there are some important considerations:

• Child support payments made under agreements dated before May 1997 may have different tax implications
• You should keep detailed records of all payments made or received
• Support payments must be made according to a written agreement or court order
• The Canada Revenue Agency (CRA) may request documentation of your support arrangement