📘 P102 – Support Payments (CRA Guide — Cancelled)

The CRA’s publication P102 – Support Payments was a tax guide that explained how to treat support payments (such as spousal or child support) for Canadian income tax purposes. However, this publication was officially cancelled as of February 28, 2025 and replaced with updated tax guidance on support payments on the Canada Revenue Agency website.

📍 What P102 Covered (Historical)

Under the old guide, P102 provided detailed rules about:

When support payments you made or received are considered taxable or deductible.
How spousal support and child support differ in tax treatment.
Requirements for payments to be deductible by the payer or taxable to the recipient.

It was relevant for situations where a court order or written agreement specified periodic payments to support a spouse, common-law partner, or children.

📌 CRA’s Updated Support Payments Guidance

Since P102 is no longer maintained, the CRA directs taxpayers to the current guidance on support payments. This updated resource explains:

Types of support payments (spousal vs child support).
Which payments are taxable to the recipient and which are deductible by the payer.
Conditions for entering a written agreement or court order to qualify as a support payment.

For full current rules and examples, visit the CRA’s Support Payments page.

📥 What This Means for Taxpayers

If you make or receive support payments under a valid court order or written agreement, it’s crucial to:

Determine the correct tax treatment (deductible vs taxable) using the CRA’s updated guidance.
Ensure your agreement is properly documented, especially for deductibility.
Report the amounts correctly on your tax return — for example, support paid may affect lines like 21999/22000 for payers and lines like 12799/12800 for recipients.