Is child support tax deductible for the payor in Ontario?

No. Child support payments made under a court order or written agreement made after April 30, 1997, are neither deductible by the payor nor taxable to the recipient. This has been the rule under the federal Income Tax Act since 1997, when the tax regime for support payments changed significantly.

Before May 1997, the old regime allowed payors to deduct child support and required recipients to include it as income. The post-1997 regime changed this for child support only — the purpose was to simplify the system and ensure the full amount reaches the child without being reduced by the recipient's taxes. Spousal support, by contrast, remains taxable to the recipient and deductible by the payor (if paid pursuant to a court order or written agreement).

This distinction matters when calculating total income for various purposes. A payor should not claim child support deductions on their tax return and a recipient should not report child support as income. Errors in this area can trigger reassessments from the Canada Revenue Agency. If your order predates May 1997 and was never varied, it may still fall under the old regime — speak with a tax professional if you are unsure which rules apply to your particular order.