Child support payments are NOT tax deductible in Canada.
In contrast, spousal support payments are tax deductible as long as the taxpayer can provide proof of spousal support payments. The proof can be a separation and/or divorce agreement clearly stipulating the spousal support payment (i.e. if the taxpayer is providing both the child and spousal support payment, each amount must be clearly stated). Furthermore, the recipient of the spousal support payment must include the amount in his/her income for income tax purposes.
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