A payer makes support payments directly to a child over the age of majority with the consent of the former spouse (the "recipient"). However, under the terms of the court judgment, these payments remain payable to the recipient. The support payments are not tax exempt and the child was a minor at the time the judgment was rendered.
CRA stated.
By virtue of subsection 56.1(1) … the recipient is deemed to have received the support payments that were made to the child of the age of majority … [and] subsection 60.1(1) deems the amounts, paid by the payer to the child of the age of majority, to be paid to the recipient.
Thus, to the extent that the amounts paid by the payer represent "support" amounts … the amounts are both deductible by the payer and taxable to the recipient.