The Canadian Income Tax Act was amended effective April 1997 so that child support payments are no longer deductible to the payer or taxable to the recipient. While payments made under a written agreement or court order made before May 1997 are subject to the old rules (deductible to the payor and taxable to the recipient), any change to that agreement or court order will mean that the new rules apply.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."