According to the Canada Revenue Agency (CRA), Spousal support payments are made under a court order or written agreement for the maintenance of the recipient are taxable to the recipient and deductible by the payer if both of the following situations apply:
* The order or agreement clearly states the amount to be paid for the current or former spouse or common-law partner.
* All payments for child support are fully paid for the current and previous years.
If you do not have a court order or written agreement, then the support payments are not deductible by the payer and not taxable to the recipient.
For more information, check out: Canada Revenue Agency - Amount you can claim or report
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