What makes spousal support - taxable or non-taxable ? Ontario

Spousal support is fully taxable in the hands of the recipient and deductible in the hand of the payee. As seen in the TurboTax Article, The payment has to meet five conditions to be considered a support payment:

1. The support payment has to be based on a court order or written agreement.
2. The ex-spouse or common-law partner must be living at a different home address when the breakdown in the relationship happened or has to be the parent’s child.
3. The support payment is made to help with the cost of living for the former spouse, the child, or both. The former spouse can use the money as she/he sees fit.
4. The support payments must be made regularly (most often monthly) and spelled out in the court order or written agreement.
5. The support payments have to be made from the individual to the former spouse or common-law partner.

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