As per CRA:

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 the recipient's income.

If you have not made a declaration or claim for child support payments before the current tax year, you should report support payments made or received on your tax return — but note that the CRA no longer includes child support payments as income or deductions.

 Can You Claim Child Support Payments on Your Taxes in Canada?

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