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The Daily Insight

How do I report spousal support on my taxes?

Author

John Thompson

Published Feb 27, 2026

Claiming Support Payments in the tax return Claim the total child and spousal support payments in line 21999 of your income tax and benefit return. Claim the spousal support payment portion on line 22000.

When did spousal support become non taxable?

Alimony may be tax-deductible, but only if you finalized your divorce or support agreement before January 1, 2019. On December 22, 2017, the President signed sweeping tax legislation into law.

Is spousal support non taxable?

Certain alimony or separate maintenance payments are deductible by the payer spouse, and the recipient spouse must include it in income (taxable alimony or separate maintenance). Alimony and separate maintenance payments you receive under such an agreement are not included in your gross income.

Do you have to report spousal support as income?

The recipient spouse is required to report the support amount as income. Most of the time, lump sum spousal support payments are not tax deductible by the payor spouse; they are also not considered taxable income by the spouse receiving the payment. This is because whether or not the payment is…

Can a spousal support payment be tax deductible?

The lump sum payment was made to bring the support payments up to date; The recipient spouse is required to report the support amount as income. Most of the time, lump sum spousal support payments are not tax deductible by the payor spouse; they are also not considered taxable income by the spouse receiving the payment.

How are spousal support payments treated in Canada?

If you are receiving spousal support from your former spouse, you may wonder how those support payments should be treated when it comes time to file your income tax return with the Canada Revenue Agency.

When to ask for a non-taxable spousal support order?

If you*re a recipient, ask the payor to agree to modify your order, no sooner than 2019, to say that spousal support will be non-taxable to the recipient and nondeductible by the payor. But why would a payor agree to make his/her spousal support payments nondeductible?