receiving alimony from US, living in Canada

[moi]

I am a Canadian citizen/resident. I was living in the US, and got divorced there. I am now back in Canada, receiving alimony from my X, who is in the US. I've been told different things...so, do I have to claim it in Canada as income, or am I exempt under the treaty? Thank you.

[JGCA]

It is taxable in Canada and must be included on your income if you have paid any tax to teh US on this it can be claimed as a foreign tax credit on your Canadian tax return.

[nelsona]

since it is NOT taxable in US for Cdn residents, there would be no US tax to be credited.

[moi]

Alimony. Alimony and similar amounts (including child support payments) from Canadian sources paid to U.S. residents are exempt from Canadian tax. For purposes of U.S. tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident.
CAN YOU EXPLAIN WHAT THIS MEANS?

[nelsona]

Yes. If you were living in canada and paying alimony to someone in US, THEY would not have to pay Cdn tax on the alimony they recieved, they would only pay US tax.

That is exactly what I told you -- in reverse -- for you, living in Canada, and recieving alimony from the US: you don't pay US tax, you pay Cdn tax.

[moi]

Thanks so much for the clarification...just wanted to make sure I wasn't reading, what I wanted to into it...lol