Do both parents have to sign the T1157?

Yes. It is a joint election, so both the payer and the recipient must sign. The CRA cannot process the form with only one signature.

What changes after the election takes effect?

From the effective date, the payer can no longer deduct the child support payments, and the recipient no longer includes them in taxable income. Each parent's return should reflect the new treatment from that date forward.

Can we reverse the election later?

The election moves payments to the current rules, and once those rules apply they continue to apply. Treat it as a lasting decision and, if you are unsure how it affects either household, get advice from the CRA or a tax professional before signing.

Do we need this form for an agreement made after April 1997?

Generally no. Orders and agreements made after April 1997 already fall under the current rules, so child support under them is not deductible or taxable. The T1157 exists specifically to bring older arrangements under the same treatment.

Legal

Fill Out CRA Form T1157 Online

Election For Child Support Payments

Canada Revenue Agency

Used by separated or divorced parents to jointly elect to have child support payments made under a pre-May 1997 court order or agreement treated under the current tax rules, making them non-deductible and non-taxable.

Reviewed July 2026

How it works

1
Open the form. The official PDF loads straight into the editor, no download needed first.
2
Fill it out in the editor. Click anywhere to type, add checkmarks and place your signature.
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Download your PDF. Save the completed form, ready to print or submit.

CRA Form T1157, Election for Child Support Payments, is a joint election that separated or divorced parents file with the Canada Revenue Agency. It applies to child support paid under a court order or written agreement made before May 1997, when the tax rules changed. Under the old rules, the payer could deduct child support and the recipient paid tax on it; under the current rules, child support is neither deductible for the payer nor taxable for the recipient.

You can complete Form T1157 in the Universal PDF editor: fill in both parents' information, the details of the order or agreement, and the date the new treatment should start, then download the PDF for both parties to sign and send to the CRA. Because the election changes how both households are taxed, it only works when both parties sign.

What is CRA Form T1157 used for

The T1157 lets both parents jointly elect to have the current tax rules apply to child support payments made under a pre-May 1997 court order or written agreement, without having to go back to court or rewrite the agreement. From the effective date of the election, the payments stop being deductible for the payer and stop counting as taxable income for the recipient.

The election works in one direction. Once the current rules apply to payments under an order or agreement, they continue to apply, so both parties should understand the effect on their own tax situations before signing. A tax professional can model the impact for each household if the numbers are significant.

Who uses CRA Form T1157

The form is used by former spouses or partners who still operate under a child support order or written agreement made before May 1997 and who both want the modern tax treatment to apply. Both the payer and the recipient must complete and sign it; one parent cannot make the election alone with this form.

Parents whose orders or agreements were made or substantially changed after April 1997 generally do not need the T1157, because the current rules already apply to them. If a pre-1997 arrangement has been varied since, it is worth confirming with the CRA or a tax professional which rules currently govern the payments before filing an election.

How to fill out CRA Form T1157

Have the court order or written agreement in front of you, since the form asks for its details.

Enter the payer's full name, social insurance number, and address.
Enter the recipient's full name, social insurance number, and address.
Identify the court order or written agreement, including the date it was made.
Fill in the date from which the current tax rules should apply to the payments.
Have both parties sign and date the form; an unsigned or partially signed election cannot be processed.

Where to send it

Send the completed and signed T1157 to the Canada Revenue Agency; the form itself states the current filing instructions and address, and the CRA website lists tax centre addresses if you are mailing it. Confirm the destination on the form before sending, and keep a copy for each household.

After the CRA processes the election, each parent should reflect the new treatment on their returns from the effective date onward: the payer stops deducting the child support and the recipient stops reporting it as income. If your support arrangement also includes spousal support, Form T1158 for registering the order or agreement may be relevant as well.

Frequently asked questions

Separated or divorced parents with a child support court order or written agreement made before May 1997 who jointly want the current tax rules to apply, making the payments non-deductible for the payer and non-taxable for the recipient.

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This form is reproduced from official Canadian government sources. Universal PDF is not affiliated with or endorsed by any Canadian federal or provincial government body; always confirm you have the current version on the official site.