💼 Lines 12799 and 12800 – Support Payments Received

Lines 12799 and 12800 on the Canadian income tax return are used to report support payments received, including payments for a spouse, former spouse, or child under a court order or written agreement. These rules are administered by the Canada Revenue Agency (CRA).

When completing your tax return, the CRA requires that you report the total amount of support payments received and identify the portion that is considered taxable income.

📌 How to Report Support Payments

When reporting support payments on your tax return:

  • Enter the total support payments received on line 12799.
  • Enter the taxable portion of those payments on line 12800.

The total amount may include both taxable and non-taxable support payments, depending on the type of support and the date of the court order or agreement.

👨‍👩‍👧 Types of Support Payments

Support payments generally fall into two main categories:

  • Spousal support – typically taxable for the recipient and deductible for the payer.
  • Child support – generally not taxable for the recipient and not deductible for the payer for agreements made after April 1997.

Even when child support payments are not taxable, the total amount received must still be reported on line 12799.

📊 Example of Reporting Support Payments

Example scenario:

  • $1,000 per month child support
  • $500 per month spousal support

Total annual support payments: $18,000.

  • Line 12799: $18,000 (total support received)
  • Line 12800: $6,000 (taxable spousal support)

In this example, only the spousal support portion is taxable income.

💰 Retroactive Lump-Sum Support Payments

If you receive a lump-sum support payment that covers multiple previous years, you must generally report the entire amount in the year you receive it.

However, if the portion related to previous years is $3,000 or more, you may request a special tax calculation from the CRA using Form T1198 – Statement of Qualifying Retroactive Lump-Sum Payment.

⚖️ Repayment of Support Payments

If you are required to repay support payments due to a court order, you may be able to claim a deduction for the repayment.

The deduction can usually be claimed on line 22000 of your income tax return in the year the repayment is made (or within the next two years).

⚖️ Legal and Accounting Fees

Recipients may deduct certain professional fees related to support payments, such as:

  • legal fees to collect overdue support payments
  • fees to establish or increase support payments
  • fees related to determining support obligations

These deductions are usually claimed on line 22100 or line 23200 of the tax return depending on the situation.

📂 Supporting Documents

When filing your tax return, do not attach court orders, agreements, or receipts unless requested by the CRA. However, you should keep them in your records in case the agency asks to review them later.

🔗 Official CRA Resource

For full instructions and examples, see the official CRA page:

CRA Guide – Lines 12799 and 12800: Support Payments Received