Support payments made under a court order or a written agreement are reported in two places, and the difference between them matters. Line 21999 carries everything you paid. Line 22000 carries only the part you can deduct.
Filling out the two lines
On line 21999, enter the total support payments you paid under court orders or written agreements. This includes child support, even though child support is usually not deductible. Do not include anything you paid over and above what the order or agreement specifies — pocket money or gifts you sent directly to your children do not belong here.
On line 22000, enter the deductible part of what you paid. In most cases that is the spousal support.
Fill out both lines correctly. The CRA says an incomplete pair can have your claim delayed or denied. If you decide to claim personal tax credits instead of the support deduction, still enter the total you paid on line 21999 and enter zero on line 22000 — otherwise the CRA has no record of your payments.
You also have to register your court order or written agreement with the Canada Revenue Agency (CRA).
What your receipts must show
If the CRA asks for receipts, an acceptable receipt must state:
- your name, as the payer
- the date of payment
- the amount you paid
What else the CRA may accept
A receipt is not the only proof. Any of these may be accepted to support your claim:
- cancelled cheques or cheque images, with both sides legible
- bank and employer statements, if they show a transfer of funds from your account or paycheque to the recipient's account or to a provincial agency, and the amounts are equal to or less than the amounts specified in the order or agreement
- a statement or letter from the maintenance enforcement program — a provincial agency, for example — supporting the actual amount of support paid under the order or agreement
- signed receipts from the recipient showing the total amount paid in the year
What these have in common is that each ties a payment to the court order or written agreement behind it.
If you made a retroactive lump-sum payment
Where a single lump-sum payment was made to bring the payments up to date, is large enough to meet the CRA's threshold, is deductible by you, and has to be reported as income by the recipient, you have to give the recipient a filled out Form T1198, Statement of Qualifying Retroactive Lump Sum Payment. The CRA's page sets out the amount that triggers this.
What you cannot claim
As the payer, you cannot claim legal and accounting fees on line 22000, 22100, or 23200 that you incurred:
- to get a separation or divorce
- to establish, negotiate, or contest the amount of support payments
- to establish child custody or visitation rights
These cannot be claimed at all.
What to keep
Keep the registered court order or written agreement, and keep your proof of each payment for the year — cheque images, bank or employer statements, agency letters, or signed receipts from the recipient. Dossier files a signed receipt or an agency letter alongside the order it relates to, which is the pairing the CRA asks about.
When you file your tax return, do not send any supporting documents. Keep them in case the CRA asks to see them.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.