Form T1157 "Election for Child Support Payments" - Canada

What is Form T1157?

Form T1157, Election for Child Support Payments, is a legal document that needs to be completed to register an election for child support payments in Canada. It is used if the child support payee and the recipient agree that child support will not be deductible and taxable after a date that they will select. Due to current tax regulations, a child support payer is not allowed to claim a deduction for making child support payments, and a child support recipient is not going to have these payments taxed, as a regular income would have been taxed.

The Election for Child Support Payments Form was issued by the Canadian Revenue Services (CRA) and last revised in December 2019. A fillable Form T1157 is available for download below

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Form T1157 Instructions

Form T1157, or the Election for Child Support Payments Form consists of two parts.

The first part will require personal information for both the payee and the person receiving payments. This includes:

  • Full first and last names;
  • Phone numbers including extensions if applicable;
  • Social Insurance Numbers (SIN).

The second part contains information on the election for a child support order includes:

  • Date when child support payable will stop being deductible and taxable;
  • The amount of child support payments under the current new agreement;
  • The date when child support payments made under this order will be stopped;
  • Date and signatures of both the payee and the recipient of the child support referred to in Form T1157, stating the election for child support not to be taxable or deductible after a selected date.

There must be a separate Form T1157 used for each child support order. After an election order has been accepted by the Canadian Revenue Services, it will follow current tax rules that came into effect in April 1997. An accepted order cannot be reversed. Although the CRA no longer recognizes child support payments made as deductions or income, all child support paid or received have to be reported on the personal annual tax return declaration.

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Download Form T1157 "Election for Child Support Payments" - Canada

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Protected B
when completed
Election for Child Support Payments
Before you fill out this form, go to canada.ca/taxes-support-payments or see Guide P102, Support
Do not use this area.
Payments. It contains information about the tax rules for support payments. To get our forms or
publications, go to canada.ca/cra-forms or call 1-800-959-8281.
Fill out this form if both the payer and the recipient want child support payable not to be deductible
and taxable after a specific date. The court order or written agreement must have been made before
May 1, 1997. A separate form must be sent for each court order or written agreement.
You only need to attach a copy of your court order or written agreement if it requires a separate
payment for spouse or common-law partner and child support.
Send this form (and the copy of your court order or written agreement, if needed) to the tax centre that serves your area:
Jonquière Tax Centre
Sudbury Tax Centre
Winnipeg Tax Centre
2251 René-Lévesque Boulevard
Post Office Box 20000, Station A
Post Office Box 14000, Station Main
Jonquière QC G7S 5J2
Sudbury ON P3A 5C1
Winnipeg MB R3C 3M2
Part 1 – Personal information
Recipient
First name:
Last name:
Telephone number:
Extension:
Social insurance number (SIN):
A
Payer
First name:
Last name:
Telephone number:
Extension:
Social insurance number (SIN):
B
T1157 E (19)
(Ce formulaire est disponible en français.)
Protected B
when completed
Election for Child Support Payments
Before you fill out this form, go to canada.ca/taxes-support-payments or see Guide P102, Support
Do not use this area.
Payments. It contains information about the tax rules for support payments. To get our forms or
publications, go to canada.ca/cra-forms or call 1-800-959-8281.
Fill out this form if both the payer and the recipient want child support payable not to be deductible
and taxable after a specific date. The court order or written agreement must have been made before
May 1, 1997. A separate form must be sent for each court order or written agreement.
You only need to attach a copy of your court order or written agreement if it requires a separate
payment for spouse or common-law partner and child support.
Send this form (and the copy of your court order or written agreement, if needed) to the tax centre that serves your area:
Jonquière Tax Centre
Sudbury Tax Centre
Winnipeg Tax Centre
2251 René-Lévesque Boulevard
Post Office Box 20000, Station A
Post Office Box 14000, Station Main
Jonquière QC G7S 5J2
Sudbury ON P3A 5C1
Winnipeg MB R3C 3M2
Part 1 – Personal information
Recipient
First name:
Last name:
Telephone number:
Extension:
Social insurance number (SIN):
A
Payer
First name:
Last name:
Telephone number:
Extension:
Social insurance number (SIN):
B
T1157 E (19)
(Ce formulaire est disponible en français.)
Protected B when completed
Part 2 – Election for a court order or written agreement
Year
Month Day
Enter the date on which child support payments will stop being
C
deductible and taxable.
Enter the annual child support payments to be made under this
D
$
order or agreement.
Enter the annual spouse or common-law partner support
E
$
payments, if any, to be made under this order or agreement.
Year
Month Day
Enter the date spouse or common-law partner support
F
payments are scheduled to end under this order or agreement.
Will these amounts of support be changed in any way while this
order or agreement is in effect (for example, changed due to
Yes
No
G
increases in the consumer price index)?
We elect that child support payments made under the court order or written agreement to which we refer on this form will not be
deductible or taxable.
Recipient's signature
Year
Month Day
Payer's signature
Year
Month Day
Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and
activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other
federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government
institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act,
individuals have the right to access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the
handling of the individual’s personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source.
Do not use this area.
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