What changes have been made to the Income Tax Act that affect child support?
For court orders or agreements obtained on or after May 1, 1997, the parent receiving the child support will not have to include the support in his or her taxable income. Also, the parent paying the support will no longer be able to deduct the support payments from his or her income. These tax changes also apply to any variations made to old orders or agreements made after May 1, 1997.
