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Difference between revisions of "Spousal Support"
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==The law== | ==The law== | ||
Spousal support is available for married spouses and formerly married spouses under the federal ''Divorce Act''. Spousal support is available to spouses under the provincial ''Family Law Act'', which, for the purposes of child support and spousal support, defines ''spouse'' as including: | Spousal support is available for married spouses and formerly married spouses under the federal ''Divorce Act''. Spousal support is also available to spouses under the provincial ''Family Law Act'', which, for the purposes of child support and spousal support, defines ''spouse'' as including: | ||
*people who are married to each other, | *people who are married to each other, | ||
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If the parties can't agree about if or how a support order should be changed, they will usually have to make an application in court to vary the order. Couples with an agreement often try to negotiate a change and only go to court if they can't agree on the change. | If the parties can't agree about if or how a support order should be changed, they will usually have to make an application in court to vary the order. Couples with an agreement often try to negotiate a change and only go to court if they can't agree on the change. | ||
==Spousal support and income tax== | ==Spousal support and income tax== | ||
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*'''Separation Agreements:''' In addition to a term describing a fixed, periodic sum as spousal support, the agreement must also state that the parties have been separated since a certain date and intend to continue to live separate from each other. Payments for child support and spousal support should never be expressed as a single amount. | *'''Separation Agreements:''' In addition to a term describing a fixed, periodic sum as spousal support, the agreement must also state that the parties have been separated since a certain date and intend to continue to live separate from each other. Payments for child support and spousal support should never be expressed as a single amount. | ||
*'''Unwritten Agreements:''' In general, the tax department will not recognize anything other than a written separation agreement or a court order. There are some exceptions to this rule, but you really should arrange your support payments in a formal fashion. | *'''Unwritten Agreements:''' In general, the tax department will not recognize anything other than a written separation agreement or a court order. There are some exceptions to this rule, but you really should arrange your support payments in a formal fashion. | ||
*'''Proof of Payment:''' CRA will want proof you made the payments you are seeking to deduct. If you can’t get receipts, make sure you can document the payments you made. E-transfers or bank records in the correct amount may not be enough. It has to be recorded as spousal support somehow (eg cancelled cheque – with “spousal support” noted in the memo line). Cash payments are the worst. If you must pay in cash, get a receipt. | |||
===Changing source deductions=== | ===Changing source deductions=== | ||
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If the recipient dies, obviously support ends. But what if there were arrears owing? Does the estate of the recipient get to collect them? The answer is not always clear. It seems to depend in part on whether the recipient had been actively pursuing them, or whether they had spent their own savings (estate) to make up the difference. | If the recipient dies, obviously support ends. But what if there were arrears owing? Does the estate of the recipient get to collect them? The answer is not always clear. It seems to depend in part on whether the recipient had been actively pursuing them, or whether they had spent their own savings (estate) to make up the difference. | ||
The ''[[Divorce Act]]'' does not have the equivalent of s 171 of the ''[[Family Law Act]]'', so if you fall under this statute, an application to make the estate liable for continuing spousal support is not possible after the paying spouse has died. You must have an agreement or court order that pre-dates the death of the paying spouse. So, if you are seeking support and you think you may need some security in the event the paying spouse dies, apply for such an order or negotiate such an agreement now. If you wait, you may lose the chance. | |||
==Resources and links== | ==Resources and links== | ||
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{{REVIEWED | reviewer = [[David Dundee]] and [[Gillian Oliver]], | {{REVIEWED | reviewer = [[David Dundee]] and [[Gillian Oliver]], May 15, 2019}} | ||
{{JP Boyd on Family Law Navbox|type=chapters}} | {{JP Boyd on Family Law Navbox|type=chapters}} | ||