Child support Payments to or from a non-resident

Hi, I’m seeking confirmation if child support payment given to a non-Canadian can be deducted from the income salary. I’ve found it impossible, but later, I find the text below that makes it very clear. If someone could confirm if it’s the case. Best

Payments to or from a non-resident
If you are a resident of Canada who makes support payments to a non-resident, you do not have to withhold tax on the payments. You can deduct the payments if the conditions outlined in Support payments are met.

Child support payments are not deductible if the underlying agreement was made after April 1997 (I imagine fewer and fewer would qualify each year). That link to “Support Payments” is not very clear. Whether the payment is made to a resident or non-resident won’t change the deductibility by the payor.

Child support: see link:

Generally, child support payments made under a court order or written agreement made after April 1997 (or before May 1997 if one of the situations mentioned above apply) are not deductible by the payer and do not have to be included in the recipient’s income. Spousal support payments continue to be deductible to the payer and must be included in the recipient’s income. The following explanations give more information about these rules.