T1158: Registration of Family Support Payments
Form T1158 registers a court order or written agreement for support payments with the CRA. It matters mainly for spousal support: registering the order is generally what makes those payments deductible for the payer and taxable for the recipient.
Download the official T1158 form (canada.ca)Opens the current version on the Government of Canada website — always the up-to-date form, straight from the source.
What the T1158 does
When a separation or divorce leads to support payments, the CRA needs to know the terms to treat them correctly at tax time. You register the court order or written agreement by sending the T1158 with a copy of the order or agreement attached.
It's mainly about spousal support. An order or agreement that requires child support only generally doesn't need to be registered this way.
Spousal support vs child support
Under current rules, periodic spousal support paid under a registered order or agreement is generally deductible to the person paying it and taxable to the person receiving it. Child support, by contrast, is generally neither deductible nor taxable.
If one agreement covers both, it should state a separate amount for spousal support. If the amounts are combined into a single figure, the CRA will generally treat the whole thing as child support first — which means no spousal deduction. Getting the wording and the registration right is what protects the deduction.
When you'd file it
You'd typically file the T1158 after a separation or divorce where the order or written agreement includes spousal support you'll be paying or receiving. It's a one-time registration of that order, not something you send every year. Lump-sum payments are treated differently from periodic support, so if yours isn't a regular monthly amount, it's worth checking how it's handled.
Official CRA references
FAQ
Generally no. An order or agreement for child support only usually doesn't need to be registered with the T1158. Registration matters mainly when there's spousal support, because that affects who can deduct and who is taxed.
Periodic spousal support paid under a registered court order or written agreement is generally deductible to the payer and taxable to the recipient. The order needs to meet the CRA's conditions, so it depends on how yours is set up.
It should specify a separate spousal amount. If the two are lumped into one figure, the CRA generally treats the payments as child support first, and the spousal deduction can be lost. The wording matters.
Yes. We deal with how support is reported and deducted on your return, and make sure your registration and amounts line up so you don't lose a deduction you're entitled to.
Paying or receiving spousal support?
The registration and the wording decide whether spousal support is deductible. Book a free consultation and we'll make sure it's set up and reported right.
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Other CRA forms
General information only, not tax advice. This is a copy of publicly available information about an official Government of Canada form; the form itself is published by the CRA. Verify details for your situation on canada.ca or with us.