00000nam 2200000za 4500 9.830316 CaOODSP 20221107145512 cr ||||||||||| 170111s2016 oncd #o f001 0 eng d CaOODSP eng n-cn--- Rv4-36/2016E-PDF Support payments [electronic resource]. [Ottawa] : Canada Revenue Agency, [2016]. 16 p. : charts. Issued also in French under title: Pension alimentaire. "This guide is for you if under a court order or a written agreement you: ■ made support payments; or ■ received support payments. If you do not have a court order or a written agreement, the payments are not subject to the tax rules that apply to support payments. This guide gives information on: ■ the different tax rules for an order or agreement made before May 1997 or after April 1997; ■ the exceptions that may apply to you; and ■ how to complete your income tax and benefit return. " -- p. 2. gccst Personal income tax gccst Child support gccst andbooks Canada Revenue Agency. Pension alimentaire (CaOODSP)9.830319 PDF 128 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv4-36-2016-eng.pdf P102(E) Rev. 16