Section 16 of the Federal Child Support Guidelines – Calculation of Income for Support Purposes

This section provides that in determining a person’s income for child support purposes, you must look at the total income until line 150 in a person’s Income Tax Return and adjust the income as required by Schedule III to the Guidelines.

The purpose is to examine a person’s current income.  The courts still have discretion to consider income non-taxable income when determining a person’s income for support purposes (ie. WSIB income).  If a person is receiving tax free income, the amount should be grossed up for tax to take into consideration that it is not taxed.

Although it seems relatively simple to determine a person’s income for support purposes, a person’s income may be subject to adjustments.  Our Toronto family lawyers would be pleased to assist you in determining your income for support purposes or examine the payor’s income to determine his/her support obligation. If you have any further inquiries about family law or require a divorce lawyer, please feel free to contact us.