Ruth and Allan, who are married, are in the process of getting divorced. They are currently negotiating the terms of their separation agreement. They have one child, Susan, who is age 4. They hope to have their agreement finalized and signed by the end of June 2021. This is taking longer than they anticipated because of complications from the COVID pandemic. Allan moved out of their house in September 2020. Susan has been living with her mother and will continue to do so. Susan goes to a daycare centre so Ruth can work. Ruth pays for these daycare costs.

Ruth and Allan would like to know the following:

1. Allan will be paying monthly support payments to Ruth, anticipated to be $2,000 monthly for child support and $1,500 for spousal support. In the interim, Allan has paid Ruth monthly support payments since October 1, 2020 - $1,500 for Susan and $1,000 for Ruth. How are these payments treated for tax purposes?

2. Allan may give Ruth a lump sum payment to pay off the remaining balance of a loan she took out to go back to university after Susan was born. How would this payment be treated for tax purposes?

3. Allan has agreed to continue to pay the monthly mortgage payments on the house. He would like to pay these directly to the bank so he can be sure they are actually paid on time. How would these payments be treated for tax purposes?

4. Allan has made spousal RRSP contributions in the past. He is concerned about having to pay tax if Ruth takes money out of the RRSP. How are such withdrawals taxed?

5. Both Ruth and Allan are paying legal fees in respect of negotiating their separation agreement. How would payment of the legal fees be treated for tax purposes?

6. Ruth would like to know what deductions and credits are available to her, as a single mother, in respect of Susan.

Required

Provide Ruth and Allan with the requested advice. (Use Canadian Tax)