Difference between revisions of "Child Support"

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It used to be the case that the person paying child support could claim an income tax deduction for their support payments, while the recipient had to claim it as taxable income. Not so anymore. Any child support payments made pursuant to a written agreement or court order made after April 30, 1997 are neither deductible for the payor nor taxable for the recipient.
It used to be the case that the person paying child support could claim an income tax deduction for their support payments, while the recipient had to claim it as taxable income. Not so anymore. Any child support payments made pursuant to a written agreement or court order made after April 30, 1997 are neither deductible for the payor nor taxable for the recipient.


The portion of a lawyer's bill attributable to obtaining, increasing, or enforcing a child support order is tax-deductible. The cost of defending a claim for child support is not deductible. Read the Canada Revenue Agency's [http://www.cra-arc.gc.ca/E/pub/tp/it99r5-consolid/ Interpretation Bulletin IT-99R5] for the fine print, and speak to an accountant to get advice to see if you qualify to write off a portion of the lawyer’s bill that relates to child support.
The portion of a lawyer's bill attributable to obtaining, increasing, or enforcing a child support order is tax-deductible. The cost of defending a claim for child support is not deductible. Read the Canada Revenue Agency's * [http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f3/s1-f3-c3-eng.html#N10C4B Canada Revenue Agency's Income Tax Folio S1-F3-C3, Support Payments] for the fine print, and speak to an accountant to get advice to see if you qualify to write off a portion of the lawyer’s bill that relates to child support.


To claim this deduction, the lawyer must write a letter to the CRA setting out what portion of their fees were attributable to advancing or enforcing a child support claim. If you intend to ask your lawyer for a letter like this, you must tell your lawyer as soon as possible, preferably the moment the lawyer takes your case, so that they can keep a log of time spent on the child support claim.
To claim this deduction, the lawyer must write a letter to the CRA setting out what portion of their fees were attributable to advancing or enforcing a child support claim. If you intend to ask your lawyer for a letter like this, you must tell your lawyer as soon as possible, preferably the moment the lawyer takes your case, so that they can keep a log of time spent on the child support claim.
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===Links===
===Links===


* [http://www.justice.gc.ca/eng/fl-df/enforce-execution/info_cont.html Department of Justice: List of reciprocals offices by province]
* [http://www.justice.gc.ca/eng/fl-df/enforce-execution/info_cont.html Department of Justice's website "Provincial and Territorial Information on Interjurisdictional and International Support Order Enforcement"] (list of reciprocals offices by province)
* [http://www.isoforms.bc.ca The British Columbia Reciprocals Office]
* [http://www.isoforms.bc.ca Ministry of Attorney General Interjurisdictional Support Services] (BC reciprocals office)
* [http://www.cra-arc.gc.ca/E/pub/tp/it99r5-consolid/ Canada Revenue Agency's Interpretation Bulletin IT-99R5]
* [http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f3/s1-f3-c3-eng.html#N10C4B Canada Revenue Agency's Income Tax Folio: S1-F3-C3, Support Payments]
* [http://www2.gov.bc.ca/gov/content/governments/policies-for-government/bcea-policy-and-procedure-manual/general-supplements-and-programs/family-maintenance-services Family Maintenance Program]  
* [http://www2.gov.bc.ca/gov/content/governments/policies-for-government/bcea-policy-and-procedure-manual/general-supplements-and-programs/family-maintenance-services Ministry of Attorney General's website "Family Maintenance Services"]  
* [http://www.clicklaw.bc.ca/resource/1235 Canadian Bar Association BC Branch: Script on child support]
* [http://www.clicklaw.bc.ca/resource/1235 Dial-A-Law Script "Child support"]
* [http://www.clicklaw.bc.ca/resource/1666 Legal Services Society's Family Law website: What the child support guidelines are and how they work]
* [http://www.clicklaw.bc.ca/resource/1618 Legal Services Society's Family Law website's information page "Child & spousal support"]
* [http://www.clicklaw.bc.ca/resource/1618 Legal Services Society's Family Law website: Child support]
** Under "Child support", see "What are the child support guidelines and how do they work?"




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