By Marian G. Gage, B.J., LL.B., AccFM/IM (OAFM)
…maybe. If you paid legal fees in pursuit of child support or spousal support in your family law matter you may qualify for a tax deduction.
Canada Revenue Agency will allow a tax deduction for support recipients on line 221 of their Income Tax Return for legal fees incurred for the following reasons:
- To collect late support payments;
- To establish the amount of support payments from their current or former spouse or common-law partner;
- To establish the amount of support payments from the legal parent of their child (who is not their current or former spouse or common-law partner) where the support is payable under the terms of a court order;
- To try to get an increase in support payments; and
- To make changes so that child support payments are not taxed (these payments were once treated as taxable income).
The deduction only applies to recipients and not to support payers who incur legal fees to resolve any support matters.
Talk to your accountant if you think this deduction might apply to you.
If you are a recipient claiming these deductions, make sure you have backup documents to prove the fees you paid.
If you require a letter from our firm confirming the legal fees you paid to us in the pursuit of child support or spousal support do not hesitate to ask by emailing firstname.lastname@example.org