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