Income Tax Folio S1-F3-C3 replaces and cancels Interpretation Bulletin IT-530R, Support Payments, and Income Tax Technical News No. 24.  This Income Tax Folio has a three month comment period, ending November 19, 2014.  Income Tax Folio S1-F3-C3 can be viewed here:

http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f3/s1-f3-c3-eng.html