In Canada, spousal support is a deduction for the person who pays it, and income for the person who receives it.
But the tax implications of child support are different. Changes to the federal Income Tax Act mean that all child-support orders made on or after May 1, 1997, fall under new income-tax rules. Now:
If you are the parent paying child support, you cannot use your child-support payments as a deduction on your income tax, and
If you are the parent receiving child support, you do not have to report the child support as income, which means you don't have to pay tax on the child-support payments.
If you have a child-support order or agreement made before May 1, 1997, and you want the current income-tax rules to apply to you, you can request that change provided both you and the other parent agree. If your ex doesn't agree, you can apply to the court to change your current child-support order or agreement.
The CCRA requires that your tax return reflect your marital status on the last day of the filing year.

