Who should complete Form T1158, the payer or the recipient?

Usually the payer, since the payer claims the deduction the CRA verifies against the registered document. Both parties benefit from the arrangement being on file, because the recipient's taxable income comes from the same order or agreement.

Do I need to register an agreement that only covers child support?

Generally no. Child support under orders and agreements made after April 1997 is neither deductible nor taxable, so there is usually nothing for the CRA to verify. Registration matters where spousal support is part of the arrangement.

What do I send with the T1158?

A complete copy of the court order or written agreement that requires the support payments. The form plus the document together make up the registration package.

Can I register a verbal support arrangement?

No. The T1158 registers a court order or a written agreement. Support paid without one of those documents generally does not qualify for the spousal support deduction, so consider formalizing the arrangement and speaking with a legal or tax professional.

Legal

Fill Out CRA Form T1158 Online

Registration of Family Support Payments

Canada Revenue Agency

Used to register a court order or written agreement for spousal or child support with the CRA so support payments are taxed correctly.

Reviewed July 2026

How it works

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CRA Form T1158, Registration of Family Support Payments, is used to register a court order or written agreement for support payments with the Canada Revenue Agency. Registration matters mainly where spousal support is involved, because spousal support can be deductible for the payer and taxable for the recipient, and the CRA wants the underlying document on file so it can verify the amounts each party reports.

You can fill out Form T1158 in the Universal PDF editor: enter the payer and recipient details and the particulars of the order or agreement, then download the completed PDF and send it to the CRA with a copy of the document. Registering early, before the first return claiming a deduction is filed, helps avoid the CRA questioning or denying the claim while it asks for the paperwork.

What is CRA Form T1158 used for

The T1158 puts a support arrangement on record with the CRA. It identifies the payer, the recipient, and the court order or written agreement that requires the payments, and it is filed together with a copy of that order or agreement. With the document registered, the CRA can match the payer's deduction for spousal support against the recipient's reported income.

Registration is about spousal support treatment. Child support paid under orders or agreements made after April 1997 is not deductible or taxable, so a document that provides only child support generally does not need this registration. Where an arrangement includes spousal support, or combines spousal and child support, registering it supports the spousal amounts claimed.

Who uses CRA Form T1158

The form is normally completed by the person paying support, since the payer is the one claiming a deduction that the CRA will want to verify. Recipients can also be involved in making sure the arrangement is on file, because their taxable income depends on the same document.

It is used by people who are separated or divorced and paying support under a court order or a written agreement. Informal arrangements without a court order or written agreement cannot be registered, and payments made outside such a document generally do not qualify for the spousal support deduction, which is a point worth confirming with the CRA or a tax professional.

How to fill out CRA Form T1158

You will need the order or agreement itself, since a copy goes to the CRA with the form.

Enter the payer's full name, social insurance number, and address.
Enter the recipient's full name, social insurance number, and address.
Provide the details of the court order or written agreement, including the date it was made and the support it requires.
Attach a complete copy of the order or agreement to the form.
Sign and date the form, and keep copies of the full package for your records.

Where to send it

Send the completed T1158 and the copy of the order or agreement to the Canada Revenue Agency at the address stated on the form; the CRA website lists current tax centre addresses if you are mailing it. Confirm the address before sending, since CRA mailing destinations change from time to time.

Once registered, claim your support amounts on your return as usual: the payer deducts eligible spousal support and the recipient reports it as income. If your order or agreement predates May 1997 and involves child support, the T1157 election may also be relevant to how those payments are taxed.

Frequently asked questions

Registration puts the court order or written agreement on file so the CRA can verify the spousal support the payer deducts and the recipient reports. Without the document on file, a deduction claim is likely to be questioned and delayed.

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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.