Is child support payable as a lump sum or periodic payment?
Alberta, Canada
The following excerpt is from M.M. v. C.M., 1995 ABCA 377 (CanLII):
We are satisfied that the increased child support due and owing in respect of the pre-trial period should now be paid by way of lump sum. Whether accrued child support is paid by way of lump sum or periodic payment, the income tax implications for both parents must be considered: Thibaudeau v. Canada 1995 CanLII 99 (SCC), [1995] S.C.J. No. 42. Had the monies been paid as periodic payments, the father would have been entitled to deduct the same and the mother would have been required to bring them into income. This is not the case with respect to lump sum payments.
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