If you are claiming deductible support payments, enter on line 21999 of your tax return the total amount of support payments you paid under all court orders and written agreements. This includes any non-deductible child support payments you made. Do not include amounts you paid that are more than the amounts specified in the order or agreement, such as pocket money or gifts that you sent directly to your children.
Enter on line 22000 of your tax return the deductible part of the support payments that you paid.
Make sure that both line 21999 and line 22000 are filled out correctly to avoid your claim being delayed or denied.
You also have to register your court order or written agreement with the Canada Revenue Agency (CRA).
Lucky client, having two ex’s. I report total child and spousal support and show the child support as the non-deductible amount. CRA won’t allow a deduction of spousal support unless the child support is up-to-date. The T1 includes the total paid and the deductible amount so I think CRA wants to know that information.
If your court order or written agreement includes a payment of spousal support, you must register it with the CRA. This will allow the CRA to verify the part of your payments that is spousal support and, if applicable, the part that is child support. You will also avoid unnecessary delays and adjustments to your tax return.
Notify the CRA if the spousal or child support payable changes (other than cost-of-living adjustments or changes already stated in the court order or written agreement).
Is there an area in Represent a client where I can verify if taxpayer has registered written agreement with CRA or is this confirmed with taxpayer?
