Yes, but it depends on the type of payment and legal agreement in place.

Relief is allowed if:

  • The payments are legally enforceable (e.g. court order or legal agreement).
  • The payments are made to a former spouse (not for children).
  • The payer and recipient aren’t taxed as a couple.

Not allowed if:

  • The payments are voluntary (not legally enforceable).
  • The payments are for children – these are not taxable or deductible.
  • The couple opts to be taxed jointly—in that case, maintenance is ignored for tax purposes.

In order to qualify for relief, ensure there’s a legal arrangement and the payments are for the former spouse only.