Support awarded after April 30, 1997
If you receive child support payments under a judgment rendered after April 30, 1997, you do not need to declare them in your income tax return.
Support awarded before May 1, 1997
If your judgment was rendered before May 1, 1997, you must declare the support payments you make or receive in your income tax return, because the tax measures that apply to judgments rendered after April 30, 1997 do not apply in your case.
If you wish to apply jointly to benefit from tax-neutral measures for child support payments, you must produce a written agreement and use form TP-312, Election Concerning Child Support, available on-line on the Revenu Québec Website. The form must be signed by both parties and a copy must be sent to Revenu Québec.
Similar rules apply for federal income tax.
