Legal fees - Increase or recovery of support payment - Line 22100

Legal fees you incurred to recover late support payments or to obtain an increase in the amount of support payments can be claimed as an expense on line 22100 of the Federal return and on line 250 of the Quebec return. 

Per the CRA: Fees relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid to you must be claimed on line 22100 of your return.

For more information, please visit the following link:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-221-carrying-charges-interest-expenses.html

To enter the legal fees, follow these steps:

1. On the "Left side menu on the Interview tab", select the item "Interest, investment income and carrying charges".

2. On the screen on the right, scroll down to "Expenses" group and click on the plus "+" icon to the right of the line "Carrying charges or interest expenses (line 22100)" option.

3. On the page that appears "Carrying charges/Interest expenses" go to line "Legal fees relating to support payments (Fed. L.22100) and for Québec (Que. L.250)" enter the reason and the amount.

The program will report the amount to the federal Worksheet F221 of the Federal return and enter the amount on line 22100 of the Federal tax return. For Quebec residents the amount will be reported on line 250 of the Quebec return and code 08 will be entered in the line 249.

Please keep all your documents in case ask to see them later by CRA or Revenu Québec.

ID: 20201021121451NA.xml

Webpage: KPA350-20201021121451NA.htm

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