What is the difference between child and spousal support?
Child support payments are generally determined by the Child Support Guidelines. These take into consideration the income of the payer, certain types of additional child-related expenses (such as child care and post-secondary tuition), and in some situations, the income of the recipient. Child support payments are not tax-deductable for the payer, nor does the recipient pay any tax on them (unless the support order was made before 1997). Spousal support payments may be determined by a number of factors, one of which is the new Spousal Support Advisory Guidelines. They take into consideration the income of both parties. Spousal support payments are tax-deductable by the payer, and the recipient pays tax upon them.
