Are legal fees transferable to another tax payer or able to claim in alternate years?

I received a tax letter for legal fees paid in 2018, for roughly $10,000 in relation to child and spousal support (not custody).

Unfortunately, I did not earn any income for the year. The majority was put on credit.

Am I able to claim this in another year? Or transfer it to a family member who helped pay for the legal fees (some but not most).

Thank you

540

New Member

Oct 30, 2019 7:32:41 PM

Only legal fees related to s to collect (or establish a right to) a retiring allowance or pension benefit can be carried forward.

Fees to establish child and spousal support are claimed on Line 221 and cannot be carried forward or transferred.