Personal Taxation Q 'n A

I receive child support and report it for tax purposes, but my friend does not. Why is this?
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The rules for reporting and deducting child support were changed for agreements of support entered into after May 1997 or older agreements amended with both party’s consent after that date. Prior to May 1997, child support payments were taxable to the recipient and deductible to the payer. These payments are now neither reportable or deductible. Alimony on the other hand is still taxable to the recipient and deductible to the payer. Please see CRA's discussion on this topic.