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Family Law Act

ONTARIO REGULATION 391/97

CHILD SUPPORT GUIDELINES

Consolidation Period: From December 31, 2011 to the e-Laws currency date.

Last amendment: O. Reg. 463/11.

This is the English version of a bilingual regulation.

SKIP TABLE OF CONTENTS

CONTENTS

Objectives

1.

Objectives

Interpretation

2.

Definitions

Amount of Child Support

3.

Presumptive rule

4.

Incomes over $150,000

5.

Spouse in place of a parent

6.

Medical and dental insurance

7.

Special or extraordinary expenses

8.

Split custody

9.

Shared custody

10.

Undue hardship

Elements of an Order for the Support of a Child

11.

Form of payments

12.

Security

13.

Information to be specified in order

Variation of Orders for the Support of a Child

14.

Circumstances for variation

Income

15.

Determination of annual income

16.

Calculation of annual income

17.

Pattern of income

18.

Shareholder, director or officer

19.

Imputing income

20.

Non-resident

Income Information

21.

Obligation of applicant

22.

Failure to comply

23.

Adverse inference

24.

Failure to comply with court order

24.1

Annual obligation to provide income information

25.

Continuing obligation to provide income information

Providing Income Information for Domestic Contracts and Other Agreements

25.1

Annual obligation to provide income information

Schedule I

Child support table for Ontario (subsection 2 (1))

Schedule II

Comparison of household standards of living test (subsection 10 (4))

Schedule III

Adjustments to income (section 16)

Objectives

Objectives

1.  The objectives of this Regulation are,

(a) to establish a fair standard of support for children that ensures that they benefit from the financial means of their parents and, in the case of divorce, from the financial means of both spouses after separation;

(b) to reduce conflict and tension between parents or spouses by making the calculation of child support more objective;

(c) to improve the efficiency of the legal process by giving courts, and parents and spouses, guidance in setting the levels of child support and encouraging settlement; and

(d) to ensure consistent treatment of parents or spouses and their children who are in similar circumstances. O. Reg. 391/97, s. 1; O. Reg. 25/10, s. 1.

Interpretation

Definitions

2.  (1)  In this Regulation,

“child” means, other than in Schedule II to this Regulation,

(a) a child who is a dependant under the Act, or

(b) in cases where the Divorce Act (Canada) applies, a child of the marriage under that Act; (“enfant”)

“income” means the annual income determined under sections 15 to 20; (“revenu”)

“order assignee” means,

(a) an agency to whom an order is assigned under subsection 34 (3) of the Act, or

(b) a minister, member or agency referred to in subsection 20.1 (1) of the Divorce Act (Canada) to whom an order for the support of a child is assigned in accordance with that subsection; (“cessionnaire de la créance alimentaire”)

“parent”, in a case to which the Act applies, means a parent to whom section 31 of the Act applies; (“père ou mère”)

“spouse”, in a case to which the Divorce Act (Canada) applies, has the meaning assigned by subsection 2 (1) of that Act, and includes a former spouse; (“époux”)

“table” means,

(a) if the parent or spouse against whom an order is sought ordinarily resides in Ontario at the time of the application, the Child Support Table for Ontario set out in Schedule I to this Regulation,

(b) if the parent or spouse against whom an order is sought ordinarily resides elsewhere in Canada, the table set out in the Federal Child Support Guidelines for the province or territory in which the parent or spouse ordinarily resides at the time of the application,

(c) if the court is satisfied that the province or territory in which the parent or spouse against whom an order is sought ordinarily resides has changed since the time of the application, the table set out in the Federal Child Support Guidelines for the province or territory in which the parent or spouse ordinarily resides at the time the amount of support is determined,

(d) if the court is satisfied that the parent or spouse against whom an order is sought will, in the near future after the amount of support is determined, ordinarily reside in another province or territory than the one in which he or she ordinarily resides at the time the amount of support is determined, the table set out in the Federal Child Support Guidelines for that other province or territory,

(e) if the parent or spouse against whom an order is sought ordinarily resides outside of Canada or if the ordinary residence of the parent or spouse is unknown,

(i) the Child Support Table for Ontario set out in Schedule I to this Regulation if the other parent or spouse applying for the order resides in Ontario, or

(ii) the table set out in the Federal Child Support Guidelines for the province or territory in which the parent or spouse applying for the order ordinarily resides. (“table”)

“universal child care benefit” means a benefit provided under section 4 of the Universal Child Care Benefit Act (Canada). (“prestation universelle pour la garde d’enfant”) O. Reg. 391/97, s. 2 (1); O. Reg. 446/01, s. 1; O. Reg. 159/07, s. 1; O. Reg. 25/10, s. 2 (1, 2).

Income Tax Act (Canada)

(2)  Words and expressions that are used in sections 15 to 21 and that are not defined in this section have the meanings assigned to them under the Income Tax Act (Canada). O. Reg. 391/97, s. 2 (2).

Most current information

(3)  Where, for the purposes of the child support guidelines, any amount is determined on the basis of specified information, the most current information must be used. O. Reg. 391/97, s. 2 (3); O. Reg. 25/10, s. 2 (3).

Application of guidelines

(4)  In addition to their application to orders for support of a child, the child support guidelines apply, with such modifications as the circumstances require, to,

(a) interim orders under subsection 34 (1) of the Act or subsections 15.1 (2) and 19 (9) of the Divorce Act (Canada);

(b) orders varying a child support order; and

(c) orders referred to in subsection 19 (7) of the Divorce Act (Canada). O. Reg. 391/97, s. 2 (4); O. Reg. 25/10, s. 2 (4).

Amount of Child Support

Presumptive rule

3.  (1)  Unless otherwise provided under these guidelines, the amount of an order for the support of a child for children under the age of majority is,

(a) the amount set out in the applicable table, according to the number of children under the age of majority to whom the order relates and the income of the parent or spouse against whom the order is sought; and

(b) the amount, if any, determined under section 7. O. Reg. 391/97, s. 3 (1).

Child the age of majority or over

(2)  Unless otherwise provided under these guidelines, where a child to whom an order for the support of a child relates is the age of majority or over, the amount of an order for the support of a child is,

(a) the amount determined by applying these guidelines as if the child were under the age of majority; or

(b) if the court considers that approach to be inappropriate, the amount that it considers appropriate, having regard to the condition, means, needs and other circumstances of the child and the financial ability of each parent or spouse to contribute to the support of the child. O. Reg. 391/97, s. 3 (2).

Incomes over $150,000

4.  Where the income of the parent or spouse against whom an order for the support of a child is sought is over $150,000, the amount of an order for the support of a child is,

(a) the amount determined under section 3; or

(b) if the court considers that amount to be inappropriate,

(i) in respect of the first $150,000 of the parent’s or spouse’s income, the amount set out in the table for the number of children under the age of majority to whom the order relates,

(ii) in respect of the balance of the parent’s or spouse’s income, the amount that the court considers appropriate, having regard to the condition, means, needs and other circumstances of the children who are entitled to support and the financial ability of each parent or spouse to contribute to the support of the children, and

(iii) the amount, if any, determined under section 7. O. Reg. 391/97, s. 4.

Spouse in place of a parent

5.  Where the spouse against whom an order for the support of a child is sought stands in the place of a parent for a child or the parent is not a natural or adoptive parent of the child, the amount of the order is, in respect of that parent or spouse, such amount as the court considers appropriate, having regard to these guidelines and any other parent’s legal duty to support the child. O. Reg. 391/97, s. 5.

Medical and dental insurance

6.  In making an order for the support of a child, where medical or dental insurance coverage for the child is available to either parent or spouse through his or her employer or otherwise at a reasonable rate, the court may order that coverage be acquired or continued. O. Reg. 391/97, s. 6.

Special or extraordinary expenses

7.  (1)  In an order for the support of a child, the court may, on the request of either parent or spouse or of an applicant under section 33 of the Act, provide for an amount to cover all or any portion of the following expenses, which expenses may be estimated, taking into account the necessity of the expense in relation to the child’s best interests and the reasonableness of the expense in relation to the means of the parents or spouses and those of the child and to the spending pattern of the parents or spouses in respect of the child during cohabitation:

(a) child care expenses incurred as a result of the custodial parent’s employment, illness, disability or education or training for employment;

(b) that portion of the medical and dental insurance premiums attributable to the child;

(c) health-related expenses that exceed insurance reimbursement by at least $100 annually, including orthodontic treatment, professional counselling provided by a psychologist, social worker, psychiatrist or any other person, physiotherapy, occupational therapy, speech therapy, prescription drugs, hearing aids, glasses and contact lenses;

(d) extraordinary expenses for primary or secondary school education or for any other educational programs that meet the child’s particular needs;

(e) expenses for post-secondary education; and

(f) extraordinary expenses for extracurricular activities. O. Reg. 391/97, s. 7 (1); O. Reg. 446/01, s. 2.

Definition, “extraordinary expenses”

(1.1)  For the purposes of clauses (1) (d) and (f),

“extraordinary expenses” means

(a) expenses that exceed those that the parent or spouse requesting an amount for the extraordinary expenses can reasonably cover, taking into account that parent’s or spouse’s income and the amount that the parent or spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate, or

(b) where clause (a) is not applicable, expenses that the court considers are extraordinary taking into account,

(i) the amount of the expense in relation to the income of the parent or spouse requesting the amount, including the amount that the parent or spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate,

(ii) the nature and number of the educational programs and extracurricular activities,

(iii) any special needs and talents of the child,

(iv) the overall cost of the programs and activities, and

(v) any other similar factors that the court considers relevant. O. Reg. 102/06, s. 1.

Sharing of expense

(2)  The guiding principle in determining the amount of an expense referred to in subsection (1) is that the expense is shared by the parents or spouses in proportion to their respective incomes after deducting from the expense, the contribution, if any, from the child. O. Reg. 391/97, s. 7 (2).

Subsidies, tax deductions, etc.

(3)  Subject to subsection (4), in determining the amount of an expense referred to in subsection (1), the court must take into account any subsidies, benefits or income tax deductions or credits relating to the expense, and any eligibility to claim a subsidy, benefit or income tax deduction or credit relating to the expense. O. Reg. 159/07, s. 2.

Universal child care benefit

(4)  In determining the amount of an expense referred to in subsection (1), the court shall not take into account any universal child care benefit or any eligibility to claim that benefit. O. Reg. 159/07, s. 2.

Split custody

8.  Where each parent or spouse has custody of one or more children, the amount of an order for the support of a child is the difference between the amount that each parent or spouse would otherwise pay if such an order were sought against each of the parents or spouses. O. Reg. 391/97, s. 8.

Shared custody

9.  Where a parent or spouse exercises a right of access to, or has physical custody of, a child for not less than 40 per cent of the time over the course of a year, the amount of the order for the support of a child must be determined by taking into account,

(a) the amounts set out in the applicable tables for each of the parents or spouses;

(b) the increased costs of shared custody arrangements; and

(c) the condition, means, needs and other circumstances of each parent or spouse and of any child for whom support is sought. O. Reg. 391/97, s. 9.

Undue hardship

10.  (1)  On the application of either spouse or an applicant under section 33 of the Act, a court may award an amount of child support that is different from the amount determined under any of sections 3 to 5, 8 or 9 if the court finds that the parent or spouse making the request, or a child in respect of whom the request is made, would otherwise suffer undue hardship. O. Reg. 391/97, s. 10 (1).

Circumstances that may cause undue hardship

(2)  Circumstances that may cause a parent, spouse or child to suffer undue hardship include,

(a) the parent or spouse has responsibility for an unusually high level of debts reasonably incurred to support the parents or spouses and their children during cohabitation or to earn a living;

(b) the parent or spouse has unusually high expenses in relation to exercising access to a child;

(c) the parent or spouse has a legal duty under a judgment, order or written separation agreement to support any person;

(d) the spouse has a legal duty to support a child, other than a child of the marriage, who is,

(i) under the age of majority, or

(ii) the age of majority or over but is unable, by reason of illness, disability or other cause, to obtain the necessaries of life;

(e) the parent has a legal duty to support a child, other than the child who is the subject of this application, who is under the age of majority or who is enrolled in a full time course of education;

(f) the parent or spouse has a legal duty to support any person who is unable to obtain the necessaries of life due to an illness or disability. O. Reg. 391/97, s. 10 (2).

Standards of living must be considered

(3)  Despite a determination of undue hardship under subsection (1), an application under that subsection must be denied by the court if it is of the opinion that the household of the parent or spouse who claims undue hardship would, after determining the amount of child support under any of sections 3 to 5, 8 or 9, have a higher standard of living than the household of the other parent or spouse. O. Reg. 391/97, s. 10 (3).

Standards of living test

(4)  In comparing standards of living for the purpose of subsection (3), the court may use the comparison of household standards of living test set out in Schedule II. O. Reg. 391/97, s. 10 (4).

Reasonable time

(5)  Where the court awards a different amount of child support under subsection (1), it may specify, in the order for child support, a reasonable time for the satisfaction of any obligation arising from circumstances that cause undue hardship and the amount payable at the end of that time. O. Reg. 391/97, s. 10 (5).

Reasons

(6)  Where the court makes an order for the support of a child in a different amount under this section, it must record its reasons for doing so. O. Reg. 391/97, s. 10 (6).

Elements of an Order for the Support of a Child

Form of payments

11.  Where the child support guidelines apply to orders made under the Divorce Act (Canada), section 34 of the Act applies. O. Reg. 391/97, s. 11; O. Reg. 25/10, s. 3.

Security

12.  The court may require in the order for the support of a child that the amount payable under the order be paid or secured, or paid and secured, in the manner specified in the order. O. Reg. 391/97, s. 12.

Information to be specified in order

13.  An order for the support of a child must include,

(a) the name and birth date of each child to whom the order relates;

(b) the income of any parent or spouse whose income is used to determine the amount of the order;

(c) the amount determined under clause 3 (1) (a) for the number of children to whom the order relates;

(d) the amount determined under clause 3 (2) (b) for a child the age of majority or over;

(e) the particulars of any expense described in subsection 7 (1), the child to whom the expense relates and the amount of the expense or, where that amount cannot be determined, the proportion to be paid in relation to the expense;

(f) the date on which the lump sum or first payment is payable and the day of the month or other time period on which all subsequent payments are to be made; and

(g) reference to the obligation under subsection 24.1 (1) to provide updated income information no later than 30 days after the anniversary of the date on which the order is made in every year in which the child is a child within the meaning of this Regulation, unless the parties agree that the obligation shall not apply, as provided for in that subsection. O. Reg. 391/97, s. 13; O. Reg. 25/10, s. 4.

Variation of Orders for the Support of a Child

Circumstances for variation

14.  For the purposes of subsection 37 (2.2) of the Act and subsection 17 (4) of the Divorce Act (Canada), any one of the following constitutes a change of circumstances that gives rise to the making of a variation order:

1. In the case where the amount of child support includes a determination made in accordance with the table, any change in circumstances that would result in a different order for the support of a child or any provision thereof.

2. In the case where the amount of child support does not include a determination made in accordance with a table, any change in the condition, means, needs or other circumstances of either parent or spouse or of any child who is entitled to support.

3. In the case of an order made under the Divorce Act (Canada) before May 1, 1997, the coming into force of section 15.1 of that Act, enacted by section 2 of chapter 1 of the Statutes of Canada, (1997).

4. In the case of an order made under the Act, the coming into force of subsection 33 (11) of the Act. O. Reg. 391/97, s. 14; O. Reg. 446/01, s. 3.

Income

Determination of annual income

15.  (1)  Subject to subsection (2), a parent’s or spouse’s annual income is determined by the court in accordance with sections 16 to 20. O. Reg. 391/97, s. 15 (1).

Agreement

(2)  Where both parents or spouses agree in writing on the annual income of a parent or spouse, the court may consider that amount to be the parent’s or spouse’s income for the purposes of these guidelines if the court thinks that the amount is reasonable having regard to the income information provided under section 21. O. Reg. 391/97, s. 15 (2).

Calculation of annual income

16.  Subject to sections 17 to 20, a parent’s or spouse’s annual income is determined using the sources of income set out under the heading “Total income” in the T1 General form issued by the Canada Revenue Agency and is adjusted in accordance with Schedule III. O. Reg. 446/01, s. 4; O. Reg. 102/06, s. 2.

Pattern of income

17.  (1)  If the court is of the opinion that the determination of a parent’s or spouse’s annual income under section 16 would not be the fairest determination of that income, the court may have regard to the parent’s or spouse’s income over the last three years and determine an amount that is fair and reasonable in light of any pattern of income, fluctuation in income or receipt of a non-recurring amount during those years. O. Reg. 446/01, s. 5.

Non-recurring losses

(2)  Where a parent or spouse has incurred a non-recurring capital or business investment loss, the court may, if it is of the opinion that the determination of the parent’s or spouse’s annual income under section 16 would not provide the fairest determination of the annual income, choose not to apply sections 6 and 7 of Schedule III, and adjust the amount of the loss, including related expenses and carrying charges and interest expenses, to arrive at such amount as the court considers appropriate. O. Reg. 391/97, s. 17 (2).

Shareholder, director or officer

18.  (1)  Where a parent or spouse is a shareholder, director or officer of a corporation and the court is of the opinion that the amount of the parent’s or spouse’s annual income as determined under section 16 does not fairly reflect all the money available to the parent or spouse for the payment of child support, the court may consider the situations described in section 17 and determine the parent’s or spouse’s annual income to include,

(a) all or part of the pre-tax income of the corporation, and of any corporation that is related to that corporation, for the most recent taxation year; or

(b) an amount commensurate with the services that the parent or spouse provides to the corporation, provided that the amount does not exceed the corporation’s pre-tax income. O. Reg. 391/97, s. 18 (1).

Adjustment to corporation’s pre-tax income

(2)  In determining the pre-tax income of a corporation for the purposes of subsection (1), all amounts paid by the corporation as salaries, wages or management fees, or other payments or benefits, to or on behalf of persons with whom the corporation does not deal at arm’s length must be added to the pre-tax income, unless the parent or spouse establishes that the payments were reasonable in the circumstances. O. Reg. 391/97, s. 18 (2).

Imputing income

19.  (1)  The court may impute such amount of income to a parent or spouse as it considers appropriate in the circumstances, which circumstances include,

(a) the parent or spouse is intentionally under-employed or unemployed, other than where the under-employment or unemployment is required by the needs of any child or by the reasonable educational or health needs of the parent or spouse;

(b) the parent or spouse is exempt from paying federal or provincial income tax;

(c) the parent or spouse lives in a country that has effective rates of income tax that are significantly lower than those in Canada;

(d) it appears that income has been diverted which would affect the level of child support to be determined under these guidelines;

(e) the parent’s or spouse’s property is not reasonably utilized to generate income;

(f) the parent or spouse has failed to provide income information when under a legal obligation to do so;

(g) the parent or spouse unreasonably deducts expenses from income;

(h) the parent or spouse derives a significant portion of income from dividends, capital gains or other sources that are taxed at a lower rate than employment or business income or that are exempt from tax; and

(i) the parent or spouse is a beneficiary under a trust and is or will be in receipt of income or other benefits from the trust. O. Reg. 391/97, s. 19 (1); O. Reg. 446/01, s. 6.

Reasonableness of expenses

(2)  For the purpose of clause (1) (g), the reasonableness of an expense deduction is not solely governed by whether the deduction is permitted under the Income Tax Act (Canada). O. Reg. 391/97, s. 19 (2).

Non-resident

20.  (1)  Subject to subsection (2), where a parent or spouse is a non-resident of Canada, the parent’s or spouse’s annual income is determined as though the parent or spouse were a resident of Canada. O. Reg. 102/06, s. 3.

Non-resident taxed at higher rates

(2)  Where a parent or spouse is a non-resident of Canada and resides in a country that has effective rates of income tax that are significantly higher than those applicable in the province or territory in which the other parent or spouse ordinarily resides, the non-resident parent’s or spouse’s annual income is the amount which the court determines to be appropriate taking the higher rates into consideration. O. Reg. 102/06, s. 3.

Income Information

Obligation of applicant

21.  (1)  A parent or spouse who is applying for an order for the support of a child and whose income information is necessary to determine the amount of the order must include with the application,

(a) a copy of every personal income tax return filed by the parent or spouse including any materials that were filed with the return for each of the three most recent taxation years;

(b) a copy of every notice of assessment and reassessment issued to the parent or spouse for each of the three most recent taxation years;

(c) where the parent or spouse is an employee, the most recent statement of earnings indicating the total earnings paid in the year to date, including overtime, or, where such a statement is not provided by the employer, a letter from the parent’s or spouse’s employer setting out that information including the parent’s or spouse’s rate of annual salary or remuneration;

(d) where the parent or spouse is self-employed, for the three most recent taxation years,

(i) the financial statements of the parent’s or spouse’s business or professional practice, other than a partnership, and

(ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to, or on behalf of, persons or corporations with whom the parent or spouse does not deal at arm’s length;

(e) where the parent or spouse is a partner in a partnership, confirmation of the parent’s or spouse’s income and draw from, and capital in, the partnership for its three most recent taxation years;

(f) where the parent or spouse controls a corporation, for its three most recent taxation years,

(i) the financial statements of the corporation and its subsidiaries, and

(ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to, or on behalf of, persons or corporations with whom the corporation, and every related corporation, does not deal at arm’s length;

(g) where the parent or spouse is a beneficiary under a trust, a copy of the trust settlement agreement and copies of the trust’s three most recent financial statements; and

(h) in addition to any information that must be included under clauses (c) to (g), where the parent or spouse receives income from employment insurance, social assistance, a pension, workers compensation, disability payments or any other source, the most recent statement of income indicating the total amount of income from the applicable source during the current year or, if such a statement is not provided, a letter from the appropriate authority stating the required information. O. Reg. 391/97, s. 21 (1); O. Reg. 446/01, s. 7; O. Reg. 25/10, s. 5.

Obligation of respondent

(2)  A parent or spouse who is served with an application for an order for the support of a child and whose income information is necessary to determine the amount of the order, must, within 30 days after the application is served if the parent or spouse resides in Canada or the United States or within 60 days if the parent or spouse resides elsewhere, or such other time limit as the court specifies, provide the court, as well as the other spouse, an applicant under section 33 of the Act or the order assignee with the documents referred to in subsection (1). O. Reg. 391/97, s. 21 (2).

Special expenses or undue hardship

(3)  Where, in the course of proceedings in respect of an application for an order for the support of a child, a parent or spouse requests an amount to cover expenses referred to in subsection 7 (1) or pleads undue hardship, the parent or spouse who would be receiving the amount of child support must, within 30 days after the amount is sought or undue hardship is pleaded if the parent or spouse resides in Canada or the United States or within 60 days if the parent or spouse resides elsewhere, or such other time limit as the court specifies, provide the court and the other parent or spouse with the documents referred to in subsection (1). O. Reg. 391/97, s. 21 (3).

Income over $150,000

(4)  Where, in the course of proceedings in respect of an application for an order for the support of a child, it is established that the income of the parent or spouse who would be paying the amount of child support is greater than $150,000, the other parent or spouse must, within 30 days after the income is established to be greater than $150,000 if the other parent or spouse resides in Canada or the United States or within 60 days if the other parent or spouse resides elsewhere, or such other time limit as the court specifies, provide the court and the other parent or spouse with the documents referred to in subsection (1). O. Reg. 391/97, s. 21 (4).

Failure to comply

22.  (1)  Where a parent or spouse fails to comply with section 21, the other spouse, an applicant under section 33 of the Act or an order assignee may apply,

(a) to have the application for an order for the support of a child set down for a hearing, or move for judgment; or

(b) for an order requiring the parent or spouse who failed to comply to provide the court, as well as the other parent or spouse or order assignee, as the case may be, with the required documents. O. Reg. 391/97, s. 22 (1).

Costs of the proceedings

(2)  Where a court makes an order under clause (1) (a) or (b), the court may award costs in favour of the other spouse, the applicant under section 33 of the Act or an order assignee up to an amount that fully compensates the other spouse, the applicant or order assignee for all costs incurred in the proceedings. O. Reg. 391/97, s. 22 (2).

Adverse inference

23.  Where the court proceeds to a hearing on the basis of an application under clause 22 (1) (a), the court may draw an adverse inference against the parent or spouse who failed to comply and impute income to that parent or spouse in such amount as it considers appropriate. O. Reg. 391/97, s. 23.

Failure to comply with court order

24.  Where a parent or spouse fails to comply with an order issued on the basis of an application under clause 22 (1) (b), the court may,

(a) strike out any of the parent’s or spouse’s pleadings;

(b) make a contempt order against the parent or spouse;

(c) proceed to a hearing, in the course of which it may draw an adverse inference against the parent or spouse and impute income to that parent or spouse in such amount as it considers appropriate; and

(d) award costs in favour of the other spouse, an applicant under section 33 of the Act or an order assignee up to an amount that fully compensates the other spouse, the applicant or assignee for all costs incurred in the proceedings. O. Reg. 391/97, s. 24.

Annual obligation to provide income information

24.1  (1)  Every person whose income or other financial information is used to determine the amount of an order for the support of a child shall, no later than 30 days after the anniversary of the date on which the order was made in every year in which the child is a child within the meaning of this Regulation, provide every party to the order with the following, unless the parties have agreed otherwise:

1. For the most recent taxation year, a copy of the person’s,

i. personal income tax return, including any materials that were filed with the return, and

ii. notice of assessment and, if any, notice of reassessment.

2. As applicable, any current information in writing about,

i. the status and amount of any expenses included in the order pursuant to subsection 7 (1), and

ii. any loan, scholarship or bursaries the child has received or will receive in the coming year that affect or will affect the expenses referred to in subparagraph i. O. Reg. 25/10, s. 6.

Notices of assessment

(2)  If the person has not received his or her notice of assessment or notice of reassessment for the most recent taxation year by the date referred to in subsection (1), the person shall provide every party to the order with a copy of the notice as soon as possible after the person receives the notice. O. Reg. 25/10, s. 6.

Change in address

(3)  If the address at which a party receives documents changes, the party shall, at least 30 days before the next anniversary of the date on which the order was made, give written notice of his or her updated address information to every person required to provide documents and information under subsection (1). O. Reg. 25/10, s. 6.

Failure to comply

(4)  If a person required to provide a document or information under this section fails to do so, a court may, on application by the party who did not receive the document or information, make one or more of the following orders:

1. An order finding the person to be in contempt of court.

2. An order awarding costs in favour of the applicant up to an amount that fully compensates the applicant for all costs incurred in the proceedings.

3. An order requiring the person to provide the document or information to,

i. the court,

ii. the applicant, and

iii. any other party to whom the person did not provide the document or information when required to do so. O. Reg. 25/10, s. 6.

Exception

(5)  Subsection (4) does not apply if the person who fails to provide the document or information is a child who is not a party to the order for support. O. Reg. 25/10, s. 6.

Transition

(6)  In the case of an order to which subsection (1) applies that is in existence on the day section 5 of Ontario Regulation 25/10 comes into force, if the first date by which a person must provide documents and information under that subsection occurs less than six months after the day on which the person provided documents and information under section 25, the person is not required to provide documents and information under subsection (1) in the first year in which he or she would otherwise have been required to provide them. O. Reg. 25/10, s. 6.

Continuing obligation to provide income information

25.  (1)  Every parent or spouse against whom an order for the support of a child has been made must, on the written request of the other spouse or the person or agency entitled to payment under the order not more than once a year after the making of the order and as long as the child is a child within the meaning of this Regulation, provide that other spouse, or the person or agency entitled to payment under the order, with,

(a) the documents referred to in subsection 21 (1) for any of the three most recent taxation years for which the parent or spouse has not previously provided the documents;

(b) as applicable, any current information in writing about,

(i) the status and amount of any expenses included in the order pursuant to subsection 7 (1), and

(ii) any loan, scholarship or bursaries the child has received that affect the expenses referred to in subclause (i); and

(c) as applicable, any current information, in writing, about the circumstances relied on by the court in a determination of undue hardship. O. Reg. 391/97, s. 25 (1); O. Reg. 25/10, s. 7 (1, 2).

Below minimum income

(2)  Where a court has determined that the parent or spouse against whom an order for the support of a child is sought does not have to pay child support because his or her income level is below the minimum amount required for application of the tables, that parent or spouse must, on the written request of the other spouse or the applicant under section 33 of the Act, not more than once a year after the determination and as long as the child is a child within the meaning of this Regulation, provide the other spouse or the applicant with the documents referred to in subsection 21 (1) for any of the three most recent taxation years for which the parent or spouse has not previously provided the documents. O. Reg. 391/97, s. 25 (2); O. Reg. 25/10, s. 7 (3).

Obligation of receiving parent or spouse

(3)  Where the income information of the parent or spouse in favour of whom an order for the support of a child is made is used to determine the amount of the order, the parent or spouse must, not more than once a year after the making of the order and as long as the child is a child within the meaning of this Regulation, on the written request of the other parent or spouse, provide the other parent or spouse with the documents and information referred to in subsection (1). O. Reg. 391/97, s. 25 (3); O. Reg. 25/10, s. 7 (4).

Information requests

(4)  Where a parent or spouse requests information from the other parent or spouse under any of subsections (1) to (3) and the income information of the requesting parent or spouse is used to determine the amount of the order for the support of a child, the requesting parent or spouse must include the documents and information referred to in subsection (1) with the request. O. Reg. 391/97, s. 25 (4).

Time limit

(5)  A parent or spouse who receives a request made under any of subsections (1) to (3) must provide the required documents within 30 days after the request’s receipt if the parent or spouse resides in Canada or the United States and within 60 days after the request’s receipt if the parent or spouse resides elsewhere. O. Reg. 391/97, s. 25 (5).

Deemed receipt

(6)  A request made under any of subsections (1) to (3) is deemed to have been received 10 days after it is sent. O. Reg. 391/97, s. 25 (6).

Failure to comply

(7)  A court may, on application by either spouse, an applicant under section 33 of the Act or an order assignee, where the parent or spouse has failed to comply with any of subsections (1) to (3),

(a) consider the parent or spouse to be in contempt of court and award costs in favour of the applicant up to an amount that fully compensates the applicant for all costs incurred in the proceedings; or

(b) make an order requiring the parent or spouse to provide the required documents to the court, as well as to the spouse, order assignee or applicant under section 33 of the Act, as the case may be. O. Reg. 391/97, s. 25 (7).

Unenforceable provision

(8)  A provision in a judgment, order or agreement purporting to limit a parent’s or spouse’s obligation to provide documents under this section is unenforceable. O. Reg. 391/97, s. 25 (8).

Providing Income Information for Domestic Contracts and Other Agreements

Annual obligation to provide income information

25.1  (1)  Every person whose income or other financial information is used to determine the amount of a child support obligation under a domestic contract or other written agreement shall, no later than 30 days after the anniversary of the date on which the contract or agreement was entered into in every year in which the child is a child within the meaning of this Regulation, provide every party to the contract or agreement with the following, unless the parties have agreed otherwise in a domestic contract or other agreement:

1. For the most recent taxation year, a copy of the person’s,

i. personal income tax return, including any materials that were filed with the return, and

ii. notice of assessment and, if any, notice of reassessment.

2. If the contract or agreement provides for the payment of any of the expenses referred to in clauses 7 (1) (a) to (f), any current information in writing about,

i. the status and amount of the expenses, and

ii. any loan, scholarship or bursaries the child has received or will receive in the coming year that affect or will affect the expenses referred to in subparagraph i. O. Reg. 25/10, s. 8.

Notices of assessment

(2)  If the person has not received his or her notice of assessment or notice of reassessment for the most recent taxation year by the date referred to in subsection (1), the person shall provide every party to the contract or agreement with a copy of the notice as soon as possible after the person receives the notice. O. Reg. 25/10, s. 8.

Change in address

(3)  If the address at which a party to the domestic contract or agreement receives documents changes, the party shall, at least 30 days before the next anniversary of the date on which the contract or agreement was entered into, give written notice of his or her updated address information to every person required to provide documents and information under subsection (1). O. Reg. 25/10, s. 8.

Failure to comply

(4)  If a person required to provide a document or information under this section fails to do so, a court may, on application by the person who did not receive the document or information, make one or more of the following orders:

1. An order awarding costs in favour of the applicant up to an amount that fully compensates the applicant for all costs incurred in the proceedings.

2. An order requiring the person to provide the document or information to,

i. the court,

ii. the applicant, and

iii. any other party to the domestic contract or other written agreement to whom the person did not provide the document or information when required to do so. O. Reg. 25/10, s. 8.

Exception

(5)  Subsection (4) does not apply if the person who fails to provide the document or information is a child who is not a party to the domestic contract or other written agreement. O. Reg. 25/10, s. 8.

Transition

(6)  This section applies in respect of a domestic contract or other written agreement only if the contract or agreement was entered into on or after the day section 7 of Ontario Regulation 25/10 comes into force. O. Reg. 25/10, s. 8.

26.  Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 391/97, s. 26.

Note: The child support guidelines come into force with respect to cases to which the Family Law Act applies on the day the Uniform Federal and Provincial Child Support Guidelines Act, 1997 is proclaimed in force. Proclamation date is December 1, 1997. See: O. Reg. 391/97, s. 26 (1).

Note: The child support guidelines come into force with respect to cases to which the Divorce Act (Canada) applies on the day the guidelines are specified by order of the Governor in Council as “applicable guidelines” within the meaning of that Act under subsection 2 (5) of that Act. See: O. Reg. 391/97, s. 26 (2).

Schedule I
CHILD SUPPORT TABLE FOR ONTARIO (SUBSECTION 2 (1))

Notes:

1. The child support table for Ontario sets out the amount of monthly child support payments for Ontario on the basis of the annual income of the parent or spouse ordered to pay child support (the “support payor”) and the number of children for whom a table amount is payable. Refer to these guidelines to determine whether special measures apply.

2. There is a threshold level of income below which no amount of child support is payable. Child support amounts are specified for incomes up to $150,000 per year. Refer to section 4 of this Regulation to determine the amount of child support payments for support payors with annual incomes over $150,000.

3. Income is set out in the tables in intervals of $1,000. Monthly amounts are determined by adding the basic amount and the amount calculated by multiplying the applicable percentage by the portion of the income that exceeds the lower amount within that interval of income.

4. The amounts in the tables are based on economic studies of average spending on children in families at different income levels in Canada. They are calculated on the basis that child support payments are no longer taxable in the hands of the receiving parent and no longer deductible by the paying parent. They are calculated using a mathematical formula and generated by a computer program.

5. The formula referred to in note 4 sets support amounts to reflect average expenditures on children by a parent or spouse with a particular number of children and level of income. The calculation is based on the support payor’s income. The formula uses the basic personal amount for non-refundable tax credits to recognize personal expenses, and takes other federal and provincial income taxes and credits into account. Federal Child Tax benefits and Goods and Services Tax credits for children are excluded from the calculation. At lower income levels, the formula sets the amounts to take into account the combined impact of taxes and child support payments on the support payor’s limited disposable income.

CHILD SUPPORT TABLE FOR ONTARIO NO. OF CHILDREN: One

Income/ Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/Montant de base

Plus (%)

of Income over/du revenu dépassant

0

10819

0

   

58000

58999

527

0.94

58000

107000

107999

935

0.74

107000

10820

10999

0

1.90

10820

59000

59999

536

0.98

59000

108000

108999

942

0.76

108000

11000

11999

21

1.90

11000

60000

60999

546

0.92

60000

109000

109999

950

0.76

109000

12000

12999

40

1.90

12000

61000

61999

555

0.96

61000

110000

110999

958

0.78

110000

13000

13999

59

1.90

13000

62000

62999

565

0.90

62000

111000

111999

966

0.80

111000

14000

14999

78

1.88

14000

63000

63999

574

0.96

63000

112000

112999

974

0.80

112000

15000

15999

97

1.88

15000

64000

64999

584

1.00

64000

113000

113999

982

0.82

113000

16000

16999

116

1.88

16000

65000

65999

594

0.94

65000

114000

114999

990

0.84

114000

17000

17999

135

0.66

17000

66000

66999

603

0.98

66000

115000

115999

998

0.74

115000

18000

18999

142

0.88

18000

67000

67999

613

0.82

67000

116000

116999

1005

0.76

116000

19000

19999

151

0.92

19000

68000

68999

621

0.86

68000

117000

117999

1013

0.78

117000

20000

20999

160

0.80

20000

69000

69999

630

0.90

69000

118000

118999

1021

0.80

118000

21000

21999

168

0.80

21000

70000

70999

639

0.82

70000

119000

119999

1029

0.80

119000

22000

22999

176

0.82

22000

71000

71999

647

0.96

71000

120000

120999

1037

0.82

120000

23000

23999

184

0.82

23000

72000

72999

657

0.74

72000

121000

121999

1045

0.84

121000

24000

24999

192

0.82

24000

73000

73999

664

0.92

73000

122000

122999

1053

0.74

122000

25000

25999

200

1.02

25000

74000

74999

673

0.88

74000

123000

123999

1060

0.76

123000

26000

26999

210

0.86

26000

75000

75999

682

0.88

75000

124000

124999

1068

0.78

124000

27000

27999

219

0.90

27000

76000

76999

691

0.88

76000

125000

125999

1076

0.78

125000

28000

28999

228

0.92

28000

77000

77999

700

0.88

77000

126000

126999

1084

0.80

126000

29000

29999

237

0.84

29000

78000

78999

709

0.78

78000

127000

127999

1092

0.72

127000

30000

30999

245

1.18

30000

79000

79999

717

0.72

79000

128000

128999

1099

0.78

128000

31000

31999

257

1.18

31000

80000

80999

724

0.72

80000

129000

129999

1107

0.72

129000

32000

32999

269

1.18

32000

81000

81999

731

0.72

81000

130000

130999

1114

0.78

130000

33000

33999

281

1.12

33000

82000

82999

738

0.78

82000

131000

131999

1122

0.74

131000

34000

34999

292

1.08

34000

83000

83999

746

0.80

83000

132000

132999

1129

0.70

132000

35000

35999

303

1.16

35000

84000

84999

754

0.82

84000

133000

133999

1136

0.76

133000

36000

36999

315

1.02

36000

85000

85999

762

0.82

85000

134000

134999

1144

0.70

134000

37000

37999

325

1.08

37000

86000

86999

770

0.74

86000

135000

135999

1151

0.76

135000

38000

38999

336

1.16

38000

87000

87999

777

0.76

87000

136000

136999

1159

0.72

136000

39000

39999

348

1.18

39000

88000

88999

785

0.78

88000

137000

137999

1166

0.78

137000

40000

40999

360

0.96

40000

89000

89999

793

0.78

89000

138000

138999

1174

0.72

138000

41000

41999

370

0.90

41000

90000

90999

801

0.80

90000

139000

139999

1181

0.78

139000

42000

42999

379

0.92

42000

91000

91999

809

0.82

91000

140000

140999

1189

0.74

140000

43000

43999

388

0.94

43000

92000

92999

817

0.82

92000

141000

141999

1196

0.70

141000

44000

44999

397

0.94

44000

93000

93999

825

0.74

93000

142000

142999

1203

0.76

142000

45000

45999

406

0.94

45000

94000

94999

832

0.76

94000

143000

143999

1211

0.70

143000

46000

46999

415

0.94

46000

95000

95999

840

0.76

95000

144000

144999

1218

0.76

144000

47000

47999

424

0.94

47000

96000

96999

848

0.78

96000

145000

145999

1226

0.72

145000

48000

48999

433

0.78

48000

97000

97999

856

0.80

97000

146000

146999

1233

0.78

146000

49000

49999

441

0.94

49000

98000

98999

864

0.82

98000

147000

147999

1241

0.74

147000

50000

50999

450

0.98

50000

99000

99999

872

0.82

99000

148000

148999

1248

0.78

148000

51000

51999

460

0.92

51000

100000

100999

880

0.74

100000

149000

149999

1256

0.74

149000

52000

52999

469

0.96

52000

101000

101999

887

0.76

101000

150000

or greater /ou plus

1263

0.74

150000

53000

53999

479

0.92

53000

102000

102999

895

0.76

102000

         

54000

54999

488

0.96

54000

103000

103999

903

0.78

103000

         

55000

55999

498

1.00

55000

104000

104999

911

0.80

104000

         

56000

56999

508

0.94

56000

105000

105999

919

0.80

105000

         

57000

57999

517

0.98

57000

106000

106999

927

0.82

106000

         

CHILD SUPPORT TABLE FOR ONTARIO NO. OF CHILDREN: TWO

Income/ Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/Montant de base

Plus (%)

of Income over/du revenu dépassant

0

10819

0

   

58000

58999

862

1.52

58000

107000

107999

1501

1.26

107000

10820

10999

0

4.80

10820

59000

59999

877

1.54

59000

108000

108999

1514

1.24

108000

11000

11999

50

4.40

11000

60000

60999

892

1.44

60000

109000

109999

1526

1.22

109000

12000

12999

94

3.64

12000

61000

61999

906

1.46

61000

110000

110999

1538

1.20

110000

13000

13999

130

3.50

13000

62000

62999

921

1.48

62000

111000

111999

1550

1.18

111000

14000

14999

165

3.04

14000

63000

63999

936

1.48

63000

112000

112999

1562

1.26

112000

15000

15999

195

3.00

15000

64000

64999

951

1.50

64000

113000

113999

1575

1.24

113000

16000

16999

225

3.12

16000

65000

65999

966

1.50

65000

114000

114999

1587

1.20

114000

17000

17999

256

2.06

17000

66000

66999

981

1.52

66000

115000

115999

1599

1.18

115000

18000

18999

277

1.42

18000

67000

67999

996

1.44

67000

116000

116999

1611

1.26

116000

19000

19999

291

1.46

19000

68000

68999

1010

1.34

68000

117000

117999

1624

1.24

117000

20000

20999

306

1.36

20000

69000

69999

1023

1.36

69000

118000

118999

1636

1.22

118000

21000

21999

320

1.34

21000

70000

70999

1037

1.36

70000

119000

119999

1648

1.20

119000

22000

22999

333

1.32

22000

71000

71999

1051

1.48

71000

120000

120999

1660

1.18

120000

23000

23999

346

1.28

23000

72000

72999

1066

1.14

72000

121000

121999

1672

1.26

121000

24000

24999

359

1.36

24000

73000

73999

1077

1.40

73000

122000

122999

1685

1.22

122000

25000

25999

373

1.34

25000

74000

74999

1091

1.36

74000

123000

123999

1697

1.20

123000

26000

26999

386

1.06

26000

75000

75999

1105

1.36

75000

124000

124999

1709

1.18

124000

27000

27999

397

1.14

27000

76000

76999

1119

1.36

76000

125000

125999

1721

1.26

125000

28000

28999

408

1.48

28000

77000

77999

1133

1.36

77000

126000

126999

1734

1.24

126000

29000

29999

423

1.50

29000

78000

78999

1147

1.26

78000

127000

127999

1746

1.12

127000

30000

30999

438

1.44

30000

79000

79999

1160

1.22

79000

128000

128999

1757

1.16

128000

31000

31999

452

1.48

31000

80000

80999

1172

1.24

80000

129000

129999

1769

1.20

129000

32000

32999

467

1.40

32000

81000

81999

1184

1.24

81000

130000

130999

1781

1.14

130000

33000

33999

481

1.40

33000

82000

82999

1196

1.24

82000

131000

131999

1792

1.18

131000

34000

34999

495

1.34

34000

83000

83999

1208

1.22

83000

132000

132999

1804

1.12

132000

35000

35999

508

1.38

35000

84000

84999

1220

1.18

84000

133000

133999

1815

1.16

133000

36000

36999

522

1.22

36000

85000

85999

1232

1.26

85000

134000

134999

1827

1.10

134000

37000

37999

534

1.20

37000

86000

86999

1245

1.24

86000

135000

135999

1838

1.16

135000

38000

38999

546

1.68

38000

87000

87999

1257

1.22

87000

136000

136999

1850

1.20

136000

39000

39999

563

1.64

39000

88000

88999

1269

1.20

88000

137000

137999

1862

1.14

137000

40000

40999

579

1.76

40000

89000

89999

1281

1.18

89000

138000

138999

1873

1.18

138000

41000

41999

597

1.68

41000

90000

90999

1293

1.26

90000

139000

139999

1885

1.12

139000

42000

42999

614

1.62

42000

91000

91999

1306

1.22

91000

140000

140999

1896

1.16

140000

43000

43999

630

1.68

43000

92000

92999

1318

1.20

92000

141000

141999

1908

1.20

141000

44000

44999

647

1.72

44000

93000

93999

1330

1.18

93000

142000

142999

1920

1.14

142000

45000

45999

664

1.64

45000

94000

94999

1342

1.26

94000

143000

143999

1931

1.18

143000

46000

46999

680

1.66

46000

95000

95999

1355

1.24

95000

144000

144999

1943

1.14

144000

47000

47999

697

1.78

47000

96000

96999

1367

1.22

96000

145000

145999

1954

1.18

145000

48000

48999

715

1.34

48000

97000

97999

1379

1.20

97000

146000

146999

1966

1.12

146000

49000

49999

728

1.50

49000

98000

98999

1391

1.28

98000

147000

147999

1977

1.16

147000

50000

50999

743

1.52

50000

99000

99999

1404

1.24

99000

148000

148999

1989

1.20

148000

51000

51999

758

1.54

51000

100000

100999

1416

1.22

100000

149000

149999

2001

1.14

149000

52000

52999

773

1.44

52000

101000

101999

1428

1.20

101000

150000

or greater /ou plus

2012

1.14

150000

53000

53999

787

1.46

53000

102000

102999

1440

1.18

102000

         

54000

54999

802

1.48

54000

103000

103999

1452

1.26

103000

         

55000

55999

817

1.48

55000

104000

104999

1465

1.24

104000

         

56000

56999

832

1.50

56000

105000

105999

1477

1.22

105000

         

57000

57999

847

1.50

57000

106000

106999

1489

1.18

106000

         

CHILD SUPPORT TABLE FOR ONTARIO NO. OF CHILDREN: THREE

Income/ Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/Montant de base

Plus (%)

of Income over/du revenu dépassant

0

10819

0

   

58000

58999

1130

1.92

58000

107000

107999

1955

1.54

107000

10820

10999

0

5.20

10820

59000

59999

1149

1.90

59000

108000

108999

1970

1.56

108000

11000

11999

54

4.72

11000

60000

60999

1168

1.88

60000

109000

109999

1986

1.58

109000

12000

12999

101

3.92

12000

61000

61999

1187

1.88

61000

110000

110999

2002

1.62

110000

13000

13999

140

3.70

13000

62000

62999

1206

1.86

62000

111000

111999

2018

1.54

111000

14000

14999

177

3.26

14000

63000

63999

1225

1.96

63000

112000

112999

2033

1.58

112000

15000

15999

210

3.20

15000

64000

64999

1245

1.94

64000

113000

113999

2049

1.60

113000

16000

16999

242

3.38

16000

65000

65999

1264

1.92

65000

114000

114999

2065

1.52

114000

17000

17999

276

4.08

17000

66000

66999

1283

1.92

66000

115000

115999

2080

1.56

115000

18000

18999

317

4.30

18000

67000

67999

1302

1.80

67000

116000

116999

2096

1.58

116000

19000

19999

360

4.40

19000

68000

68999

1320

1.80

68000

117000

117999

2112

1.62

117000

20000

20999

404

3.74

20000

69000

69999

1338

1.78

69000

118000

118999

2128

1.54

118000

21000

21999

441

1.80

21000

70000

70999

1356

1.78

70000

119000

119999

2143

1.56

119000

22000

22999

459

1.74

22000

71000

71999

1374

1.86

71000

120000

120999

2159

1.60

120000

23000

23999

476

1.70

23000

72000

72999

1393

1.40

72000

121000

121999

2175

1.52

121000

24000

24999

493

1.76

24000

73000

73999

1407

1.86

73000

122000

122999

2190

1.56

122000

25000

25999

511

1.80

25000

74000

74999

1426

1.80

74000

123000

123999

2206

1.58

123000

26000

26999

529

1.56

26000

75000

75999

1444

1.80

75000

124000

124999

2222

1.60

124000

27000

27999

545

1.54

27000

76000

76999

1462

1.80

76000

125000

125999

2238

1.54

125000

28000

28999

560

1.58

28000

77000

77999

1480

1.80

77000

126000

126999

2253

1.56

126000

29000

29999

576

1.52

29000

78000

78999

1498

1.60

78000

127000

127999

2269

1.50

127000

30000

30999

591

1.96

30000

79000

79999

1514

1.56

79000

128000

128999

2284

1.50

128000

31000

31999

611

1.90

31000

80000

80999

1530

1.60

80000

129000

129999

2299

1.52

129000

32000

32999

630

1.86

32000

81000

81999

1546

1.62

81000

130000

130999

2314

1.52

130000

33000

33999

649

1.80

33000

82000

82999

1562

1.52

82000

131000

131999

2329

1.54

131000

34000

34999

667

1.80

34000

83000

83999

1577

1.56

83000

132000

132999

2344

1.44

132000

35000

35999

685

1.80

35000

84000

84999

1593

1.58

84000

133000

133999

2358

1.46

133000

36000

36999

703

1.60

36000

85000

85999

1609

1.62

85000

134000

134999

2373

1.48

134000

37000

37999

719

1.46

37000

86000

86999

1625

1.54

86000

135000

135999

2388

1.48

135000

38000

38999

734

1.54

38000

87000

87999

1640

1.58

87000

136000

136999

2403

1.50

136000

39000

39999

749

1.54

39000

88000

88999

1656

1.60

88000

137000

137999

2418

1.50

137000

40000

40999

764

1.66

40000

89000

89999

1672

1.52

89000

138000

138999

2433

1.52

138000

41000

41999

781

1.56

41000

90000

90999

1687

1.56

90000

139000

139999

2448

1.52

139000

42000

42999

797

2.04

42000

91000

91999

1703

1.58

91000

140000

140999

2463

1.54

140000

43000

43999

817

2.02

43000

92000

92999

1719

1.62

92000

141000

141999

2478

1.44

141000

44000

44999

837

2.08

44000

93000

93999

1735

1.54

93000

142000

142999

2492

1.46

142000

45000

45999

858

2.02

45000

94000

94999

1750

1.56

94000

143000

143999

2507

1.48

143000

46000

46999

878

2.08

46000

95000

95999

1766

1.60

95000

144000

144999

2522

1.48

144000

47000

47999

899

2.14

47000

96000

96999

1782

1.52

96000

145000

145999

2537

1.50

145000

48000

48999

920

1.78

48000

97000

97999

1797

1.56

97000

146000

146999

2552

1.50

146000

49000

49999

938

2.14

49000

98000

98999

1813

1.58

98000

147000

147999

2567

1.52

147000

50000

50999

959

2.18

50000

99000

99999

1829

1.60

99000

148000

148999

2582

1.52

148000

51000

51999

981

2.20

51000

100000

100999

1845

1.54

100000

149000

149999

2597

1.44

149000

52000

52999

1003

2.14

52000

101000

101999

1860

1.56

101000

150000

or greater /ou plus

2611

1.44

150000

53000

53999

1024

2.18

53000

102000

102999

1876

1.60

102000

         

54000

54999

1046

2.20

54000

103000

103999

1892

1.62

103000

         

55000

55999

1068

2.14

55000

104000

104999

1908

1.54

104000

         

56000

56999

1089

2.18

56000

105000

105999

1923

1.58

105000

         

57000

57999

1111

1.92

57000

106000

106999

1939

1.60

106000

         

CHILD SUPPORT TABLE FOR ONTARIO NO. OF CHILDREN: FOUR

Income/ Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/Montant de base

Plus (%)

of Income over/du revenu dépassant

0

10819

0

   

58000

58999

1332

2.46

58000

107000

107999

2326

1.84

107000

10820

10999

0

5.58

10820

59000

59999

1357

2.46

59000

108000

108999

2344

1.88

108000

11000

11999

58

5.02

11000

60000

60999

1382

2.48

60000

109000

109999

2363

1.82

109000

12000

12999

108

4.20

12000

61000

61999

1407

2.48

61000

110000

110999

2381

1.86

110000

13000

13999

150

4.00

13000

62000

62999

1432

2.50

62000

111000

111999

2400

1.90

111000

14000

14999

190

3.50

14000

63000

63999

1457

2.50

63000

112000

112999

2419

1.84

112000

15000

15999

225

3.40

15000

64000

64999

1482

2.52

64000

113000

113999

2437

1.90

113000

16000

16999

259

3.66

16000

65000

65999

1507

2.32

65000

114000

114999

2456

1.84

114000

17000

17999

296

4.42

17000

66000

66999

1530

2.30

66000

115000

115999

2474

1.88

115000

18000

18999

340

4.64

18000

67000

67999

1553

2.14

67000

116000

116999

2493

1.82

116000

19000

19999

386

4.62

19000

68000

68999

1574

2.18

68000

117000

117999

2511

1.86

117000

20000

20999

432

4.16

20000

69000

69999

1596

2.14

69000

118000

118999

2530

1.90

118000

21000

21999

474

4.20

21000

70000

70999

1617

2.18

70000

119000

119999

2549

1.84

119000

22000

22999

516

4.14

22000

71000

71999

1639

2.22

71000

120000

120999

2567

1.88

120000

23000

23999

557

4.16

23000

72000

72999

1661

1.74

72000

121000

121999

2586

1.82

121000

24000

24999

599

2.50

24000

73000

73999

1678

2.22

73000

122000

122999

2604

1.88

122000

25000

25999

624

2.20

25000

74000

74999

1700

2.12

74000

123000

123999

2623

1.82

123000

26000

26999

646

1.96

26000

75000

75999

1721

2.08

75000

124000

124999

2641

1.86

124000

27000

27999

666

2.02

27000

76000

76999

1742

2.16

76000

125000

125999

2660

1.90

125000

28000

28999

686

1.94

28000

77000

77999

1764

2.14

77000

126000

126999

2679

1.84

126000

29000

29999

705

1.96

29000

78000

78999

1785

1.92

78000

127000

127999

2697

1.78

127000

30000

30999

725

1.98

30000

79000

79999

1804

1.86

79000

128000

128999

2715

1.72

128000

31000

31999

745

2.00

31000

80000

80999

1823

1.88

80000

129000

129999

2732

1.76

129000

32000

32999

765

2.14

32000

81000

81999

1842

1.88

81000

130000

130999

2750

1.80

130000

33000

33999

786

2.16

33000

82000

82999

1861

1.88

82000

131000

131999

2768

1.74

131000

34000

34999

808

2.20

34000

83000

83999

1880

1.82

83000

132000

132999

2785

1.78

132000

35000

35999

830

2.14

35000

84000

84999

1898

1.86

84000

133000

133999

2803

1.72

133000

36000

36999

851

1.96

36000

85000

85999

1917

1.80

85000

134000

134999

2820

1.76

134000

37000

37999

871

1.80

37000

86000

86999

1935

1.86

86000

135000

135999

2838

1.80

135000

38000

38999

889

1.84

38000

87000

87999

1954

1.90

87000

136000

136999

2856

1.74

136000

39000

39999

907

1.92

39000

88000

88999

1973

1.84

88000

137000

137999

2873

1.78

137000

40000

40999

926

2.08

40000

89000

89999

1991

1.88

89000

138000

138999

2891

1.72

138000

41000

41999

947

1.90

41000

90000

90999

2010

1.82

90000

139000

139999

2908

1.76

139000

42000

42999

966

1.84

42000

91000

91999

2028

1.86

91000

140000

140999

2926

1.72

140000

43000

43999

984

1.88

43000

92000

92999

2047

1.90

92000

141000

141999

2943

1.76

141000

44000

44999

1003

1.88

44000

93000

93999

2066

1.84

93000

142000

142999

2961

1.80

142000

45000

45999

1022

1.88

45000

94000

94999

2084

1.88

94000

143000

143999

2979

1.74

143000

46000

46999

1041

2.26

46000

95000

95999

2103

1.84

95000

144000

144999

2996

1.78

144000

47000

47999

1064

2.44

47000

96000

96999

2121

1.88

96000

145000

145999

3014

1.72

145000

48000

48999

1088

1.98

48000

97000

97999

2140

1.82

97000

146000

146999

3031

1.76

146000

49000

49999

1108

2.48

49000

98000

98999

2158

1.86

98000

147000

147999

3049

1.80

147000

50000

50999

1133

2.48

50000

99000

99999

2177

1.90

99000

148000

148999

3067

1.74

148000

51000

51999

1158

2.50

51000

100000

100999

2196

1.84

100000

149000

149999

3084

1.78

149000

52000

52999

1183

2.50

52000

101000

101999

2214

1.88

101000

150000

or greater /ou plus

3102

1.78

150000

53000

53999

1208

2.52

53000

102000

102999

2233

1.82

102000

         

54000

54999

1233

2.52

54000

103000

103999

2251

1.86

103000

         

55000

55999

1258

2.54

55000

104000

104999

2270

1.82

104000

         

56000

56999

1283

2.54

56000

105000

105999

2288

1.86

105000

         

57000

57999

1308

2.44

57000

106000

106999

2307

1.90

106000

         

CHILD SUPPORT TABLE FOR ONTARIO NO. OF CHILDREN: FIVE

Income/ Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/Montant de base

Plus (%)

of Income over/du revenu dépassant

0

10819

0

   

58000

58999

1499

2.80

58000

107000

107999

2635

2.12

107000

10820

10999

0

5.58

10820

59000

59999

1527

2.74

59000

108000

108999

2656

2.14

108000

11000

11999

58

5.02

11000

60000

60999

1554

2.78

60000

109000

109999

2677

2.14

109000

12000

12999

108

4.20

12000

61000

61999

1582

2.72

61000

110000

110999

2698

2.14

110000

13000

13999

150

4.00

13000

62000

62999

1609

2.76

62000

111000

111999

2719

2.14

111000

14000

14999

190

3.50

14000

63000

63999

1637

2.80

63000

112000

112999

2740

2.04

112000

15000

15999

225

3.40

15000

64000

64999

1665

2.74

64000

113000

113999

2760

2.06

113000

16000

16999

259

3.66

16000

65000

65999

1692

2.78

65000

114000

114999

2781

2.06

114000

17000

17999

296

4.42

17000

66000

66999

1720

2.72

66000

115000

115999

2802

2.06

115000

18000

18999

340

4.64

18000

67000

67999

1747

2.66

67000

116000

116999

2823

2.06

116000

19000

19999

386

4.62

19000

68000

68999

1774

2.60

68000

117000

117999

2844

2.06

117000

20000

20999

432

4.16

20000

69000

69999

1800

2.66

69000

118000

118999

2865

2.08

118000

21000

21999

474

4.20

21000

70000

70999

1827

2.60

70000

119000

119999

2886

2.08

119000

22000

22999

516

4.14

22000

71000

71999

1853

2.76

71000

120000

120999

2907

2.08

120000

23000

23999

557

4.16

23000

72000

72999

1881

2.22

72000

121000

121999

2928

2.08

121000

24000

24999

599

4.20

24000

73000

73999

1903

2.54

73000

122000

122999

2949

2.08

122000

25000

25999

641

4.54

25000

74000

74999

1928

2.42

74000

123000

123999

2970

2.10

123000

26000

26999

686

4.60

26000

75000

75999

1952

2.40

75000

124000

124999

2991

2.10

124000

27000

27999

732

4.70

27000

76000

76999

1976

2.40

76000

125000

125999

3012

2.10

125000

28000

28999

779

3.44

28000

77000

77999

2000

2.42

77000

126000

126999

3033

2.10

126000

29000

29999

813

2.36

29000

78000

78999

2024

2.22

78000

127000

127999

3054

2.00

127000

30000

30999

837

2.32

30000

79000

79999

2046

2.20

79000

128000

128999

3074

2.02

128000

31000

31999

860

2.30

31000

80000

80999

2068

2.14

80000

129000

129999

3094

1.94

129000

32000

32999

883

2.26

32000

81000

81999

2089

2.20

81000

130000

130999

3113

1.96

130000

33000

33999

906

2.14

33000

82000

82999

2111

2.12

82000

131000

131999

3133

1.96

131000

34000

34999

927

2.30

34000

83000

83999

2132

2.12

83000

132000

132999

3153

1.98

132000

35000

35999

950

2.48

35000

84000

84999

2153

2.14

84000

133000

133999

3173

2.00

133000

36000

36999

975

2.20

36000

85000

85999

2174

2.14

85000

134000

134999

3193

2.02

134000

37000

37999

997

2.06

37000

86000

86999

2195

2.14

86000

135000

135999

3213

2.02

135000

38000

38999

1018

2.14

38000

87000

87999

2216

2.14

87000

136000

136999

3233

1.94

136000

39000

39999

1039

2.22

39000

88000

88999

2237

2.04

88000

137000

137999

3252

1.96

137000

40000

40999

1061

2.40

40000

89000

89999

2257

2.06

89000

138000

138999

3272

1.98

138000

41000

41999

1085

2.10

41000

90000

90999

2278

2.06

90000

139000

139999

3292

1.98

139000

42000

42999

1106

2.16

42000

91000

91999

2299

2.06

91000

140000

140999

3312

2.00

140000

43000

43999

1128

2.20

43000

92000

92999

2320

2.06

92000

141000

141999

3332

2.02

141000

44000

44999

1150

2.22

44000

93000

93999

2341

2.06

93000

142000

142999

3352

2.04

142000

45000

45999

1172

2.22

45000

94000

94999

2362

2.08

94000

143000

143999

3372

1.94

143000

46000

46999

1194

2.22

46000

95000

95999

2383

2.08

95000

144000

144999

3391

1.96

144000

47000

47999

1216

2.32

47000

96000

96999

2404

2.08

96000

145000

145999

3411

1.98

145000

48000

48999

1239

1.82

48000

97000

97999

2425

2.08

97000

146000

146999

3431

2.00

146000

49000

49999

1257

2.34

49000

98000

98999

2446

2.10

98000

147000

147999

3451

2.00

147000

50000

50999

1280

2.60

50000

99000

99999

2467

2.10

99000

148000

148999

3471

2.02

148000

51000

51999

1306

2.74

51000

100000

100999

2488

2.10

100000

149000

149999

3491

1.94

149000

52000

52999

1333

2.78

52000

101000

101999

2509

2.10

101000

150000

or greater /ou plus

3510

1.94

150000

53000

53999

1361

2.72

53000

102000

102999

2530

2.10

102000

         

54000

54999

1388

2.76

54000

103000

103999

2551

2.12

103000

         

55000

55999

1416

2.80

55000

104000

104999

2572

2.12

104000

         

56000

56999

1444

2.74

56000

105000

105999

2593

2.12

105000

         

57000

57999

1471

2.78

57000

106000

106999

2614

2.12

106000

         

CHILD SUPPORT TABLE FOR ONTARIO NO. OF CHILDREN: SIX OR MORE

Income/ Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/Montant de base

Plus (%)

of Income over/du revenu dépassant

0

10819

0

   

58000

58999

1640

3.02

58000

107000

107999

2896

2.28

107000

10820

10999

0

5.58

10820

59000

59999

1670

3.02

59000

108000

108999

2919

2.28

108000

11000

11999

58

5.02

11000

60000

60999

1700

3.04

60000

109000

109999

2942

2.28

109000

12000

12999

108

4.20

12000

61000

61999

1730

2.94

61000

110000

110999

2965

2.28

110000

13000

13999

150

4.00

13000

62000

62999

1759

2.96

62000

111000

111999

2988

2.28

111000

14000

14999

190

3.50

14000

63000

63999

1789

2.96

63000

112000

112999

3011

2.28

112000

15000

15999

225

3.40

15000

64000

64999

1819

2.98

64000

113000

113999

3034

2.28

113000

16000

16999

259

3.66

16000

65000

65999

1849

2.98

65000

114000

114999

3057

2.28

114000

17000

17999

296

4.42

17000

66000

66999

1879

3.00

66000

115000

115999

3080

2.30

115000

18000

18999

340

4.64

18000

67000

67999

1909

2.92

67000

116000

116999

3103

2.30

116000

19000

19999

386

4.62

19000

68000

68999

1938

2.84

68000

117000

117999

3126

2.30

117000

20000

20999

432

4.16

20000

69000

69999

1966

2.86

69000

118000

118999

3149

2.30

118000

21000

21999

474

4.20

21000

70000

70999

1995

2.88

70000

119000

119999

3172

2.30

119000

22000

22999

516

4.14

22000

71000

71999

2024

2.90

71000

120000

120999

3195

2.30

120000

23000

23999

557

4.16

23000

72000

72999

2053

2.36

72000

121000

121999

3218

2.30

121000

24000

24999

599

4.20

24000

73000

73999

2077

2.90

73000

122000

122999

3241

2.30

122000

25000

25999

641

4.54

25000

74000

74999

2106

2.96

74000

123000

123999

3264

2.32

123000

26000

26999

686

4.60

26000

75000

75999

2136

2.94

75000

124000

124999

3287

2.32

124000

27000

27999

732

4.70

27000

76000

76999

2165

2.92

76000

125000

125999

3310

2.32

125000

28000

28999

779

4.64

28000

77000

77999

2194

2.92

77000

126000

126999

3333

2.32

126000

29000

29999

825

4.68

29000

78000

78999

2223

2.70

78000

127000

127999

3356

2.22

127000

30000

30999

872

4.62

30000

79000

79999

2250

2.38

79000

128000

128999

3378

2.14

128000

31000

31999

918

4.66

31000

80000

80999

2274

2.38

80000

129000

129999

3399

2.16

129000

32000

32999

965

4.38

32000

81000

81999

2298

2.40

81000

130000

130999

3421

2.20

130000

33000

33999

1009

2.42

33000

82000

82999

2322

2.30

82000

131000

131999

3443

2.22

131000

34000

34999

1033

2.40

34000

83000

83999

2345

2.32

83000

132000

132999

3465

2.14

132000

35000

35999

1057

2.46

35000

84000

84999

2368

2.32

84000

133000

133999

3486

2.16

133000

36000

36999

1082

2.24

36000

85000

85999

2391

2.32

85000

134000

134999

3508

2.20

134000

37000

37999

1104

2.26

37000

86000

86999

2414

2.32

86000

135000

135999

3530

2.22

135000

38000

38999

1127

2.32

38000

87000

87999

2437

2.32

87000

136000

136999

3552

2.14

136000

39000

39999

1150

2.46

39000

88000

88999

2460

2.32

88000

137000

137999

3573

2.16

137000

40000

40999

1175

2.68

40000

89000

89999

2483

2.32

89000

138000

138999

3595

2.18

138000

41000

41999

1202

2.44

41000

90000

90999

2506

2.32

90000

139000

139999

3617

2.22

139000

42000

42999

1226

2.34

42000

91000

91999

2529

2.34

91000

140000

140999

3639

2.14

140000

43000

43999

1249

2.46

43000

92000

92999

2552

2.34

92000

141000

141999

3660

2.16

141000

44000

44999

1274

2.42

44000

93000

93999

2575

2.34

93000

142000

142999

3682

2.18

142000

45000

45999

1298

2.48

45000

94000

94999

2598

2.34

94000

143000

143999

3704

2.20

143000

46000

46999

1323

2.42

46000

95000

95999

2621

2.34

95000

144000

144999

3726

2.14

144000

47000

47999

1347

2.58

47000

96000

96999

2644

2.34

96000

145000

145999

3747

2.16

145000

48000

48999

1373

2.02

48000

97000

97999

2667

2.34

97000

146000

146999

3769

2.18

146000

49000

49999

1393

2.62

49000

98000

98999

2690

2.24

98000

147000

147999

3791

2.20

147000

50000

50999

1419

2.62

50000

99000

99999

2712

2.26

99000

148000

148999

3813

2.14

148000

51000

51999

1445

2.62

51000

100000

100999

2735

2.26

100000

149000

149999

3834

2.16

149000

52000

52999

1471

2.62

52000

101000

101999

2758

2.26

101000

150000

or greater /ou plus

3856

2.16

150000

53000

53999

1497

2.62

53000

102000

102999

2781

2.26

102000

         

54000

54999

1523

2.72

54000

103000

103999

2804

2.26

103000

         

55000

55999

1550

3.00

55000

104000

104999

2827

2.26

104000

         

56000

56999

1580

3.00

56000

105000

105999

2850

2.26

105000

         

57000

57999

1610

3.02

57000

106000

106999

2873

2.26

106000

         

O. Reg. 391/97, Sched. I; O. Reg. 102/06, s. 4; O. Reg. 25/10, s. 9; O. Reg. 463/11, s. 1.

Schedule II
COMPARISON OF HOUSEHOLD STANDARDS OF LIVING TEST (SUBSECTION 10 (4))

Definitions

1.  The definitions in this section apply in this Schedule.

“child” means,

(a) in cases where the Divorce Act (Canada) applies, a child of the marriage or a child who,

(i) is under the age of majority, or

(ii) is the age of majority or over but is unable, by reason of illness, disability or other cause to obtain the necessaries of life, or

(b) in cases where the Act applies, a child who is a dependant under the Act; (“enfant”)

“household” means a parent or spouse and any of the following persons residing with him or her,

(a) any person who has a legal duty to support the parent or spouse or whom the parent or spouse has a legal duty to support,

(b) any person who shares living expenses with the parent or spouse or from whom the parent or spouse otherwise receives an economic benefit as a result of living with that person, if the court considers it reasonable for that person to be considered part of the household, and

(c) any child whom the parent or spouse or the person described in clause (a) or (b) has a legal duty to support; (“ménage”)

“taxable income” means the annual taxable income determined using the calculations required to determine “Taxable Income” in the T1 General form issued by the Canada Revenue Agency. (“revenu imposable”)

Test

2.  The comparison of household standards of living test is as follows:

STEP 1

Establish the annual income of each person in each household by applying the formula

A – B – C

where

A is the person’s income determined under sections 15 to 20 of this Regulation,

B is the federal and provincial taxes payable on the person’s taxable income, and

C is the person’s source deductions for premiums paid under the Employment Insurance Act and contributions made to the Canada Pension Plan and the Quebec Pension Plan.

Where the information on which to base the income determination is not provided, the court may impute income in the amount it considers appropriate.

STEP 2

Adjust the annual income of each person in each household by

(a) deducting the following amounts, calculated on an annual basis:

(i) any amount relied on by the court as a factor that resulted in a determination of undue hardship, except any amount attributable to the support of a member of the household that is not incurred due to a disability or serious illness of that member,

(ii) the amount that would otherwise be payable by the person in respect of a child to whom the order relates, if the pleading of undue hardship was not made,

(A) under the applicable table, or

(B) as considered by the court to be appropriate, where the court considers the table amount to be inappropriate,

(iii) any amount of support that is paid by the person under a judgment, order or written separation agreement, except,

(A) an amount already deducted under subclause (i), and

(B) an amount paid by the person in respect of a child to whom the order referred to in subclause (ii) relates; and

(b) adding the following amounts, calculated on an annual basis:

(i) any amount that would otherwise be receivable by the person in respect of a child to whom the order relates, if the pleading of undue hardship was not made,

(A) under the applicable table, or

(B) as considered by the court to be appropriate, where the court considers the table amount to be inappropriate, and

(ii) any amount of child support that the person has received for any child under a judgment, order or written separation agreement.

STEP 3

Addthe amounts of adjusted annual income for all the persons in each household to determine the total household income for each household.

STEP 4

Determine the applicable low-income measures amount for each household based on the following:

Low-income Measures

Household Size

Low-income Measures Amount

One person

1 adult

$10,382

Two persons

2 adults

$14,535

1 adult and 1 child

14,535

Three persons

3 adults

$18,688

2 adults and 1 child

17,649

1 adult and 2 children

17,649

Four persons

4 adults

$22,840

3 adults and 1 child

21,802

2 adults and 2 children

20,764

1 adult and 3 children

20,764

Five persons

5 adults

$26,993

4 adults and 1 child

25,955

3 adults and 2 children

24,917

2 adults and 3 children

23,879

1 adult and 4 children

23,879

Six persons

6 adults

$31,145

5 adults and 1 child

30,108

4 adults and 2 children

29,070

3 adults and 3 children

28,031

2 adults and 4 children

26,993

1 adult and 5 children

26,993

Seven persons

7 adults

$34,261

6 adults and 1 child

33,222

5 adults and 2 children

32,184

4 adults and 3 children

31,146

3 adults and 4 children

30,108

2 adults and 5 children

29,070

1 adult and 6 children

29,070

Eight persons

8 adults

$38,413

7 adults and 1 child

37,375

6 adults and 2 children

36,337

5 adults and 3 children

35,299

4 adults and 4 children

34,261

3 adults and 5 children

33,222

2 adults and 6 children

32,184

1 adult and 7 children

32,184

STEP 5

Divide the household income amount (Step 3) by the low-income measures amount (Step 4) to get a household income ratio for each household.

STEP 6

Compare the household income ratios. The household that has the higher ratio has the higher standard of living.

O. Reg. 391/97, Sched. II; O. Reg. 446/01, ss. 8, 9; O. Reg. 102/06, s. 5; O. Reg. 25/10, s. 10.

Schedule III
ADJUSTMENTS TO INCOME (SECTION 16)

Employment expenses

1.  Where the parent or spouse is an employee, the parent’s or spouse’s applicable employment expenses described in the following provisions of the Income Tax Act (Canada) are deducted:

(a) Revoked: O. Reg. 446/01, s. 10 (1).

(b) paragraph 8 (1) (d) concerning expenses of teacher’s exchange fund contribution;

(c) paragraph 8 (1) (e) concerning expenses of railway employees;

(d) paragraph 8 (1) (f) concerning sales expenses;

(e) paragraph 8 (1) (g) concerning transport employee’s expenses;

(f) paragraph 8 (1) (h) concerning travel expenses;

(f.1) paragraph 8 (1) (h.1) concerning motor vehicle travel expenses;

(g) paragraph 8 (1) (i) concerning dues and other expenses of performing duties;

(h) paragraph 8 (l) (j) concerning motor vehicle and aircraft costs;

(i) paragraph 8 (1) (l.1) concerning Canada Pension Plan contributions and Employment Insurance Act (Canada) premiums paid in respect of another employee who acts as an assistant or substitute for the parent or spouse;

(j) paragraph 8 (1) (n) concerning salary reimbursement;

(k) paragraph 8 (1) (o) concerning forfeited amounts;

(l) paragraph 8 (1) (p) concerning musical instrument costs; and

(m) paragraph 8 (1) (q) concerning artists’ employment expenses.

Child support

2.  Deduct any child support received that is included to determine total income in the T1 General form issued by the Canada Revenue Agency.

Support other than child support and universal child care benefit

3.  To calculate income for the purpose of determining an amount under an applicable table, deduct,

(a) the support, not including child support, received from the other parent or spouse; and

(b) any universal child care benefit that is included to determine the parent or spouse’s total income in the T1 General form issued by the Canada Revenue Agency.

Special or extraordinary expenses

3.1  To calculate income for the purpose of determining an amount under section 7 of this Regulation, deduct the support, not including child support, paid to the other parent or spouse and, as applicable, make the following adjustment in respect of universal child care benefits:

(a) deduct benefits that are included to determine the parent or spouse’s total income in the T1 General form issued by the Canada Revenue Agency and that are for a child for whom special or extraordinary expenses are not being requested; or

(b) include benefits that are not included to determine the parent or spouse’s total income in the T1 General form issued by the Canada Revenue Agency and that are received by the parent or spouse for a child for whom special or extraordinary expenses are being requested.

Social assistance

4.  Deduct any amount of social assistance income that is not attributable to the parent or spouse.

Dividends from taxable Canadian corporations

5.  Replace the taxable amount of dividends from taxable Canadian corporations received by the parent or spouse by the actual amount of those dividends received by the parent or spouse.

Capital gains and capital losses

6.  Replace the taxable capital gains realized in a year by the parent or spouse by the actual amount of capital gains realized by the parent or spouse in excess of the parent’s or spouse’s actual capital losses in that year.

Business investment losses

7.  Deduct the actual amount of business investment losses suffered by the parent or spouse during the year.

Carrying charges

8.  Deduct the parent’s or spouse’s carrying charges and interest expenses that are paid by the parent or spouse and that would be deductible under the Income Tax Act (Canada).

Net self-employment income

9.  Where the parent’s or spouse’s net self-employment income is determined by deducting an amount for salaries, benefits, wages or management fees, or other payments, paid to or on behalf of persons with whom the parent or spouse does not deal at arm’s length, include that amount, unless the parent or spouse establishes that the payments were necessary to earn the self-employment income and were reasonable in the circumstances.

Additional amount

10.  Where the parent or spouse reports income from self-employment that, in accordance with sections 34.1 and 34.2 of the Income Tax Act (Canada), includes an additional amount earned in a prior period, deduct the amount earned in the prior period, net of reserves.

Capital cost allowance for property

11.  Include the parent’s or spouse’s deduction for an allowable capital cost allowance with respect to real property.

Partnership or sole proprietorship income

12.  Where the parent or spouse earns income through a partnership or sole proprietorship, deduct any amount included in income that is properly required by the partnership or sole proprietorship for purposes of capitalization.

Employee stock options with a Canadian-controlled private corporation

13.  (1)  Where the parent or spouse has received, as an employee benefit, options to purchase shares of a Canadian-controlled private corporation or a publicly traded corporation that is subject to the same tax treatment with reference to stock options as a Canadian-controlled private corporation, and has exercised those options during the year, add the difference between the value of the shares at the time the options are exercised and the amount paid by the parent or spouse for the shares and any amount paid by the parent or spouse to acquire the options to purchase the shares, to the income for the year in which the options are exercised.

Disposal of shares

(2)  If the parent or spouse has disposed of the shares during a year, deduct from the income for that year the difference determined under subsection (1).

O. Reg. 391/97, Sched. III; O. Reg. 26/00, s. 1; O. Reg. 446/01, s. 10; O. Reg. 102/06, s. 6; O. Reg. 159/07, s. 3; O. Reg. 25/10, s. 11.

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