The Canada Revenue Agency has information on its website on the impact of taxes on payments. The spouse paying the assistance (the „payer“) can claim it as a deduction. (It`s like deducting contributions to registered pension plans or child care expenses.) These deductions reduce the amount of income tax that the payer has to pay. 3.82 As a general rule, in accordance with paragraph 18(1)(c), expenses related to exempt income are not deductible. However, the legal and accounting expenses described in paragraph 3.81 are deductible even if the amount of support to which the royalties relate is not included in the income of the beneficiary, since an amount of assistance is excluded from the definition of exempt income in subsection 248, paragraph 1. Therefore, in Article 18(1)(c), the deduction of costs incurred for support amounts is not contested as an exemption from income. Payments made from a payer`s estate to the payee are neither deductible nor taxable. The amounts do not meet the conditions for alimony, since an estate cannot have a spouse or life partner. 3.24 A court order or written agreement concluded before May 1997 or deemed to have been concluded shall not have a start date, except in one of the following situations: 3.54, paragraph 60.1, paragraph 1, ensures that third-party amounts to be paid for family allowances must be deducted when determining the amount that the payer may deduct in accordance with paragraph 60, point (b), taking into account. 3.76 To qualify for the exemption under subsection 118 (5.1), the court order or written agreement must require both persons to pay child support. In Veronas v The Queen, 2013 FCA 69, the Federal Court of Appeal confirmed that, although the Federal Child Welfare Guidelines take into account the income of the payer and the recipient in determining the amount of family allowances, only the payer for the purposes of the eligible dependent tax credit has a legal obligation to pay an amount of assistance. Unless the court order or written agreement does not make it clear that both parents are required to pay family allowances, only one parent is considered child support.

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