TERMIUM Plus®

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TASK GROUP TAX TREATMENT CHILD SUPPORT [1 record]

Record 1 1997-04-03

English

Subject field(s)
  • Federal Government Bodies and Committees (Canadian)
  • Taxation
OBS

For the past fifty years, a parent receiving child support has been required to pay income tax deduction for the payments. These tax rules have become a focus of public concern in the past few years. Through the consultations of the Family Law Committee, and the Task Group on the Taxation of Child Support, the government has participated in the public discussion of this issue.

Key term(s)
  • Parliamentary Task Force on Child Support
  • Task Force on the Tax Treatment of Child Support

French

Domaine(s)
  • Organismes et comités fédéraux (Gouvernement canadien)
  • Fiscalité
OBS

Depuis cinquante ans, le parent qui reçoit la pension alimentaire pour enfant est tenu de payer l'impôt sur ce montant aux fins de l'impôt. Depuis quelques années, ces règles sont au centre des préoccupations du public. Le gouvernement a participé au débat public sur cette question par l'entremise des consultations tenues par le Comité du droit de la famille et par le Groupe de travail sur le régime fiscal des pensions alimentaires pour enfants.

Spanish

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