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Family Law Act

Ontario REGULATION 391/97

CHILD SUPPORT GUIDELINES

Consolidation Period: From November 22, 2017 to the e-Laws currency date.

Last amendment: 434/17.

Legislative History: 26/00, 126/00, 446/01, 102/06, 159/07, 25/10, 463/11, 478/16, 434/17.

This is the English version of a bilingual regulation.

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 parent of the child as set out in section 4 of the Children’s Law Reform Act, 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; O. Reg. 478/16, s. 1.

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 harmonized sales 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, Number of Children: One

Income ($)

Monthly Award ($)

From - To

Basic Amount

Plus
(%)

Of Income Over

12000 - 12999

0

4.1

12000

13000 - 13999

41

1.94

13000

14000 - 14999

60

1.92

14000

15000 - 15999

79

1.88

15000

16000 - 16999

98

1.96

16000

17000 - 17999

118

1.92

17000

18000 - 18999

137

1.7

18000

19000 - 19999

154

0.72

19000

20000 - 20999

161

0.74

20000

21000 - 21999

168

0.8

21000

22000 - 22999

176

0.78

22000

23000 - 23999

184

0.8

23000

24000 - 24999

192

0.72

24000

25000 - 25999

199

0.96

25000

26000 - 26999

209

1.36

26000

27000 - 27999

223

1.32

27000

28000 - 28999

236

1.08

28000

29000 - 29999

247

0.86

29000

30000 - 30999

256

0.82

30000

31000 - 31999

264

0.86

31000

32000 - 32999

273

0.88

32000

33000 - 33999

282

1

33000

34000 - 34999

292

1.22

34000

35000 - 35999

304

1.14

35000

36000 - 36999

315

1.06

36000

37000 - 37999

326

1

37000

38000 - 38999

336

1.06

38000

39000 - 39999

347

1.18

39000

40000 - 40999

359

1.14

40000

41000 - 41999

370

1.12

41000

42000 - 42999

381

1.26

42000

43000 - 43999

394

1.24

43000

44000 - 44999

406

1.22

44000

45000 - 45999

418

0.9

45000

46000 - 46999

427

0.88

46000

47000 - 47999

436

0.88

47000

48000 - 48999

445

0.68

48000

49000 - 49999

452

0.88

49000

50000 - 50999

461

0.88

50000

51000 - 51999

470

0.88

51000

52000 - 52999

479

0.96

52000

53000 - 53999

489

0.94

53000

54000 - 54999

498

0.92

54000

55000 - 55999

507

0.98

55000

56000 - 56999

517

1.02

56000

57000 - 57999

527

0.94

57000

58000 - 58999

536

0.96

58000

59000 - 59999

546

0.98

59000

60000 - 60999

556

1

60000

61000 - 61999

566

1.02

61000

62000 - 62999

576

0.94

62000

63000 - 63999

585

0.98

63000

64000 - 64999

595

1

64000

65000 - 65999

605

1.02

65000

66000 - 66999

615

0.94

66000

67000 - 67999

624

0.96

67000

68000 - 68999

634

0.98

68000

69000 - 69999

644

1

69000

70000 - 70999

654

0.94

70000

71000 - 71999

663

0.96

71000

72000 - 72999

673

0.78

72000

73000 - 73999

681

1

73000

74000 - 74999

691

0.94

74000

75000 - 75999

700

0.86

75000

76000 - 76999

709

0.86

76000

77000 - 77999

718

0.88

77000

78000 - 78999

727

0.88

78000

79000 - 79999

736

0.9

79000

80000 - 80999

745

1

80000

81000 - 81999

755

0.94

81000

82000 - 82999

764

0.98

82000

83000 - 83999

774

0.94

83000

84000 - 84999

783

0.92

84000

85000 - 85999

792

0.9

85000

86000 - 86999

801

0.88

86000

87000 - 87999

810

0.86

87000

88000 - 88999

819

0.68

88000

89000 - 89999

826

0.76

89000

90000 - 90999

834

0.64

90000

91000 - 91999

840

0.66

91000

92000 - 92999

847

0.76

92000

93000 - 93999

855

0.76

93000

94000 - 94999

863

0.78

94000

95000 - 95999

871

0.8

95000

96000 - 96999

879

0.8

96000

97000 - 97999

887

0.82

97000

98000 - 98999

895

0.74

98000

99000 - 99999

902

0.76

99000

100000 - 100999

910

0.76

100000

101000 - 101999

918

0.78

101000

102000 - 102999

926

0.8

102000

103000 - 103999

934

0.8

103000

104000 - 104999

942

0.82

104000

105000 - 105999

950

0.84

105000

106000 - 106999

958

0.74

106000

107000 - 107999

965

0.76

107000

108000 - 108999

973

0.78

108000

109000 - 109999

981

0.8

109000

110000 - 110999

989

0.8

110000

111000 - 111999

997

0.82

111000

112000 - 112999

1005

0.84

112000

113000 - 113999

1013

0.74

113000

114000 - 114999

1020

0.76

114000

115000 - 115999

1028

0.78

115000

116000 - 116999

1036

0.78

116000

117000 - 117999

1044

0.8

117000

118000 - 118999

1052

0.82

118000

119000 - 119999

1060

0.84

119000

120000 - 120999

1068

0.74

120000

121000 - 121999

1075

0.76

121000

122000 - 122999

1083

0.78

122000

123000 - 123999

1091

0.78

123000

124000 - 124999

1099

0.8

124000

125000 - 125999

1107

0.82

125000

126000 - 126999

1115

0.82

126000

127000 - 127999

1123

0.74

127000

128000 - 128999

1130

0.76

128000

129000 - 129999

1138

0.78

129000

130000 - 130999

1146

0.78

130000

131000 - 131999

1154

0.8

131000

132000 - 132999

1162

0.82

132000

133000 - 133999

1170

0.82

133000

134000 - 134999

1178

0.74

134000

135000 - 135999

1185

0.76

135000

136000 - 136999

1193

0.76

136000

137000 - 137999

1201

0.78

137000

138000 - 138999

1209

0.8

138000

139000 - 139999

1217

0.82

139000

140000 - 140999

1225

0.72

140000

141000 - 141999

1232

0.76

141000

142000 - 142999

1240

0.72

142000

143000 - 143999

1247

0.78

143000

144000 - 144999

1255

0.74

144000

145000 - 145999

1262

0.78

145000

146000 - 146999

1270

0.74

146000

147000 - 147999

1277

0.7

147000

148000 - 148999

1284

0.76

148000

149000 - 149999

1292

0.72

149000

150000 - or greater

1299

0.72

150000

 

Child Support Table For Ontario, Number of Children: TWO

Income ($)

Monthly Award ($)

From - To

Basic Amount

Plus
(%)

Of Income Over

12000 - 12999

0

9.5

12000

13000 - 13999

95

3.86

13000

14000 - 14999

134

3.6

14000

15000 - 15999

170

3.3

15000

16000 - 16999

203

3

16000

17000 - 17999

233

3.02

17000

18000 - 18999

263

3.34

18000

19000 - 19999

296

1.5

19000

20000 - 20999

311

1.3

20000

21000 - 21999

324

1.32

21000

22000 - 22999

337

1.26

22000

23000 - 23999

350

1.26

23000

24000 - 24999

363

1.28

24000

25000 - 25999

376

1.5

25000

26000 - 26999

391

1.86

26000

27000 - 27999

410

1.82

27000

28000 - 28999

428

1.68

28000

29000 - 29999

445

1.44

29000

30000 - 30999

459

1.52

30000

31000 - 31999

474

1.44

31000

32000 - 32999

488

1.48

32000

33000 - 33999

503

1.42

33000

34000 - 34999

517

1.46

34000

35000 - 35999

532

1.4

35000

36000 - 36999

546

1.26

36000

37000 - 37999

559

1.24

37000

38000 - 38999

571

1.3

38000

39000 - 39999

584

1.32

39000

40000 - 40999

597

1.36

40000

41000 - 41999

611

1.3

41000

42000 - 42999

624

1.54

42000

43000 - 43999

639

1.66

43000

44000 - 44999

656

1.76

44000

45000 - 45999

674

1.7

45000

46000 - 46999

691

1.68

46000

47000 - 47999

708

1.72

47000

48000 - 48999

725

1.34

48000

49000 - 49999

738

1.68

49000

50000 - 50999

755

1.72

50000

51000 - 51999

772

1.74

51000

52000 - 52999

789

1.72

52000

53000 - 53999

806

1.72

53000

54000 - 54999

823

1.6

54000

55000 - 55999

839

1.54

55000

56000 - 56999

854

1.52

56000

57000 - 57999

869

1.5

57000

58000 - 58999

884

1.48

58000

59000 - 59999

899

1.56

59000

60000 - 60999

915

1.54

60000

61000 - 61999

930

1.52

61000

62000 - 62999

945

1.5

62000

63000 - 63999

960

1.48

63000

64000 - 64999

975

1.56

64000

65000 - 65999

991

1.54

65000

66000 - 66999

1006

1.52

66000

67000 - 67999

1021

1.5

67000

68000 - 68999

1036

1.48

68000

69000 - 69999

1051

1.56

69000

70000 - 70999

1067

1.54

70000

71000 - 71999

1082

1.52

71000

72000 - 72999

1097

1.2

72000

73000 - 73999

1109

1.5

73000

74000 - 74999

1124

1.48

74000

75000 - 75999

1139

1.46

75000

76000 - 76999

1154

1.44

76000

77000 - 77999

1168

1.4

77000

78000 - 78999

1182

1.38

78000

79000 - 79999

1196

1.46

79000

80000 - 80999

1211

1.52

80000

81000 - 81999

1226

1.44

81000

82000 - 82999

1240

1.46

82000

83000 - 83999

1255

1.48

83000

84000 - 84999

1270

1.44

84000

85000 - 85999

1284

1.42

85000

86000 - 86999

1298

1.4

86000

87000 - 87999

1312

1.36

87000

88000 - 88999

1326

1.18

88000

89000 - 89999

1338

1.26

89000

90000 - 90999

1351

1.14

90000

91000 - 91999

1362

1.18

91000

92000 - 92999

1374

1.24

92000

93000 - 93999

1386

1.22

93000

94000 - 94999

1398

1.2

94000

95000 - 95999

1410

1.26

95000

96000 - 96999

1423

1.24

96000

97000 - 97999

1435

1.22

97000

98000 - 98999

1447

1.2

98000

99000 - 99999

1459

1.18

99000

100000 - 100999

1471

1.26

100000

101000 - 101999

1484

1.24

101000

102000 - 102999

1496

1.22

102000

103000 - 103999

1508

1.18

103000

104000 - 104999

1520

1.26

104000

105000 - 105999

1533

1.24

105000

106000 - 106999

1545

1.22

106000

107000 - 107999

1557

1.2

107000

108000 - 108999

1569

1.18

108000

109000 - 109999

1581

1.26

109000

110000 - 110999

1594

1.22

110000

111000 - 111999

1606

1.2

111000

112000 - 112999

1618

1.18

112000

113000 - 113999

1630

1.26

113000

114000 - 114999

1643

1.24

114000

115000 - 115999

1655

1.22

115000

116000 - 116999

1667

1.2

116000

117000 - 117999

1679

1.28

117000

118000 - 118999

1692

1.24

118000

119000 - 119999

1704

1.22

119000

120000 - 120999

1716

1.2

120000

121000 - 121999

1728

1.18

121000

122000 - 122999

1740

1.26

122000

123000 - 123999

1753

1.24

123000

124000 - 124999

1765

1.22

124000

125000 - 125999

1777

1.2

125000

126000 - 126999

1789

1.26

126000

127000 - 127999

1802

1.24

127000

128000 - 128999

1814

1.22

128000

129000 - 129999

1826

1.2

129000

130000 - 130999

1838

1.18

130000

131000 - 131999

1850

1.26

131000

132000 - 132999

1863

1.24

132000

133000 - 133999

1875

1.2

133000

134000 - 134999

1887

1.18

134000

135000 - 135999

1899

1.26

135000

136000 - 136999

1912

1.24

136000

137000 - 137999

1924

1.22

137000

138000 - 138999

1936

1.2

138000

139000 - 139999

1948

1.18

139000

140000 - 140999

1960

1.16

140000

141000 - 141999

1972

1.16

141000

142000 - 142999

1984

1.1

142000

143000 - 143999

1995

1.16

143000

144000 - 144999

2007

1.2

144000

145000 - 145999

2019

1.14

145000

146000 - 146999

2030

1.18

146000

147000 - 147999

2042

1.12

147000

148000 - 148999

2053

1.16

148000

149000 - 149999

2065

1.2

149000

150000 - or greater

2077

1.2

150000

 

Child Support Table For Ontario, Number of Children: THREE

Income ($)

Monthly Award ($)

From - To

Basic Amount

Plus

(%)

Of Income Over

12000 - 12999

0

10.3

12000

13000 - 13999

103

4.12

13000

14000 - 14999

144

3.86

14000

15000 - 15999

183

3.6

15000

16000 - 16999

219

3.24

16000

17000 - 17999

251

3.22

17000

18000 - 18999

283

3.62

18000

19000 - 19999

319

4.12

19000

20000 - 20999

360

3.84

20000

21000 - 21999

398

3.96

21000

22000 - 22999

438

3.86

22000

23000 - 23999

477

2.34

23000

24000 - 24999

500

1.68

24000

25000 - 25999

517

1.98

25000

26000 - 26999

537

2.2

26000

27000 - 27999

559

2.26

27000

28000 - 28999

582

2.02

28000

29000 - 29999

602

1.86

29000

30000 - 30999

621

1.96

30000

31000 - 31999

641

1.92

31000

32000 - 32999

660

1.98

32000

33000 - 33999

680

1.94

33000

34000 - 34999

699

1.9

34000

35000 - 35999

718

1.88

35000

36000 - 36999

737

1.68

36000

37000 - 37999

754

1.64

37000

38000 - 38999

770

1.7

38000

39000 - 39999

787

1.8

39000

40000 - 40999

805

1.8

40000

41000 - 41999

823

1.7

41000

42000 - 42999

840

1.6

42000

43000 - 43999

856

1.64

43000

44000 - 44999

872

1.64

44000

45000 - 45999

888

1.56

45000

46000 - 46999

904

1.56

46000

47000 - 47999

920

2

47000

48000 - 48999

940

1.66

48000

49000 - 49999

957

2.04

49000

50000 - 50999

977

2.08

50000

51000 - 51999

998

2.14

51000

52000 - 52999

1019

2.14

52000

53000 - 53999

1040

2.04

53000

54000 - 54999

1060

2.06

54000

55000 - 55999

1081

2.26

55000

56000 - 56999

1104

2.24

56000

57000 - 57999

1126

2.24

57000

58000 - 58999

1148

2.22

58000

59000 - 59999

1170

2.22

59000

60000 - 60999

1192

2.22

60000

61000 - 61999

1214

2.2

61000

62000 - 62999

1236

2.2

62000

63000 - 63999

1258

2.18

63000

64000 - 64999

1280

1.92

64000

65000 - 65999

1299

1.98

65000

66000 - 66999

1319

1.92

66000

67000 - 67999

1338

1.96

67000

68000 - 68999

1358

1.92

68000

69000 - 69999

1377

1.96

69000

70000 - 70999

1397

2

70000

71000 - 71999

1417

1.94

71000

72000 - 72999

1436

1.5

72000

73000 - 73999

1451

1.96

73000

74000 - 74999

1471

2

74000

75000 - 75999

1491

1.84

75000

76000 - 76999

1509

1.88

76000

77000 - 77999

1528

1.84

77000

78000 - 78999

1546

1.88

78000

79000 - 79999

1565

1.84

79000

80000 - 80999

1583

1.86

80000

81000 - 81999

1602

1.86

81000

82000 - 82999

1621

1.86

82000

83000 - 83999

1640

1.86

83000

84000 - 84999

1659

1.82

84000

85000 - 85999

1677

1.88

85000

86000 - 86999

1696

1.84

86000

87000 - 87999

1714

1.8

87000

88000 - 88999

1732

1.62

88000

89000 - 89999

1748

1.6

89000

90000 - 90999

1764

1.6

90000

91000 - 91999

1780

1.54

91000

92000 - 92999

1795

1.54

92000

93000 - 93999

1810

1.58

93000

94000 - 94999

1826

1.6

94000

95000 - 95999

1842

1.52

95000

96000 - 96999

1857

1.56

96000

97000 - 97999

1873

1.58

97000

98000 - 98999

1889

1.62

98000

99000 - 99999

1905

1.54

99000

100000 - 100999

1920

1.56

100000

101000 - 101999

1936

1.6

101000

102000 - 102999

1952

1.52

102000

103000 - 103999

1967

1.56

103000

104000 - 104999

1983

1.58

104000

105000 - 105999

1999

1.6

105000

106000 - 106999

2015

1.54

106000

107000 - 107999

2030

1.56

107000

108000 - 108999

2046

1.6

108000

109000 - 109999

2062

1.62

109000

110000 - 110999

2078

1.54

110000

111000 - 111999

2093

1.58

111000

112000 - 112999

2109

1.6

112000

113000 - 113999

2125

1.54

113000

114000 - 114999

2140

1.56

114000

115000 - 115999

2156

1.58

115000

116000 - 116999

2172

1.62

116000

117000 - 117999

2188

1.54

117000

118000 - 118999

2203

1.58

118000

119000 - 119999

2219

1.6

119000

120000 - 120999

2235

1.52

120000

121000 - 121999

2250

1.56

121000

122000 - 122999

2266

1.58

122000

123000 - 123999

2282

1.62

123000

124000 - 124999

2298

1.54

124000

125000 - 125999

2313

1.58

125000

126000 - 126999

2329

1.6

126000

127000 - 127999

2345

1.52

127000

128000 - 128999

2360

1.56

128000

129000 - 129999

2376

1.58

129000

130000 - 130999

2392

1.62

130000

131000 - 131999

2408

1.54

131000

132000 - 132999

2423

1.56

132000

133000 - 133999

2439

1.6

133000

134000 - 134999

2455

1.52

134000

135000 - 135999

2470

1.56

135000

136000 - 136999

2486

1.58

136000

137000 - 137999

2502

1.6

137000

138000 - 138999

2518

1.54

138000

139000 - 139999

2533

1.56

139000

140000 - 140999

2549

1.5

140000

141000 - 141999

2564

1.46

141000

142000 - 142999

2579

1.48

142000

143000 - 143999

2594

1.5

143000

144000 - 144999

2609

1.5

144000

145000 - 145999

2624

1.52

145000

146000 - 146999

2639

1.52

146000

147000 - 147999

2654

1.54

147000

148000 - 148999

2669

1.44

148000

149000 - 149999

2683

1.46

149000

150000 - or greater

2698

1.46

150000

 

Child Support Table For Ontario, Number of Children: FOUR

Income ($)

Monthly Award ($)

From - To

Basic Amount

Plus
(%)

Of Income Over

12000 - 12999

0

11

12000

13000 - 13999

110

4.5

13000

14000 - 14999

155

4.12

14000

15000 - 15999

196

3.8

15000

16000 - 16999

234

3.46

16000

17000 - 17999

269

3.44

17000

18000 - 18999

303

3.9

18000

19000 - 19999

342

4.34

19000

20000 - 20999

385

4.18

20000

21000 - 21999

427

4.32

21000

22000 - 22999

470

4.14

22000

23000 - 23999

511

4.04

23000

24000 - 24999

551

4.02

24000

25000 - 25999

591

4.38

25000

26000 - 26999

635

4.38

26000

27000 - 27999

679

2.88

27000

28000 - 28999

708

2.44

28000

29000 - 29999

732

2.24

29000

30000 - 30999

754

2.36

30000

31000 - 31999

778

2.34

31000

32000 - 32999

801

2.32

32000

33000 - 33999

824

2.28

33000

34000 - 34999

847

2.36

34000

35000 - 35999

871

2.24

35000

36000 - 36999

893

1.96

36000

37000 - 37999

913

2

37000

38000 - 38999

933

2.02

38000

39000 - 39999

953

2.16

39000

40000 - 40999

975

2.2

40000

41000 - 41999

997

2.04

41000

42000 - 42999

1017

1.9

42000

43000 - 43999

1036

1.96

43000

44000 - 44999

1056

2.02

44000

45000 - 45999

1076

1.96

45000

46000 - 46999

1096

1.9

46000

47000 - 47999

1115

1.9

47000

48000 - 48999

1134

1.4

48000

49000 - 49999

1148

1.88

49000

50000 - 50999

1167

1.96

50000

51000 - 51999

1187

2.04

51000

52000 - 52999

1207

2.44

52000

53000 - 53999

1231

2.42

53000

54000 - 54999

1255

2.42

54000

55000 - 55999

1279

2.5

55000

56000 - 56999

1304

2.56

56000

57000 - 57999

1330

2.52

57000

58000 - 58999

1355

2.58

58000

59000 - 59999

1381

2.54

59000

60000 - 60999

1406

2.5

60000

61000 - 61999

1431

2.56

61000

62000 - 62999

1457

2.52

62000

63000 - 63999

1482

2.58

63000

64000 - 64999

1508

2.54

64000

65000 - 65999

1533

2.5

65000

66000 - 66999

1558

2.56

66000

67000 - 67999

1584

2.52

67000

68000 - 68999

1609

2.58

68000

69000 - 69999

1635

2.54

69000

70000 - 70999

1660

2.5

70000

71000 - 71999

1685

2.56

71000

72000 - 72999

1711

2.02

72000

73000 - 73999

1731

2.36

73000

74000 - 74999

1755

2.32

74000

75000 - 75999

1778

2.22

75000

76000 - 76999

1800

2.2

76000

77000 - 77999

1822

2.2

77000

78000 - 78999

1844

2.2

78000

79000 - 79999

1866

2.2

79000

80000 - 80999

1888

2.28

80000

81000 - 81999

1911

2.24

81000

82000 - 82999

1933

2.28

82000

83000 - 83999

1956

2.14

83000

84000 - 84999

1977

2.16

84000

85000 - 85999

1999

2.18

85000

86000 - 86999

2021

2.22

86000

87000 - 87999

2043

2.14

87000

88000 - 88999

2064

1.94

88000

89000 - 89999

2083

1.9

89000

90000 - 90999

2102

1.86

90000

91000 - 91999

2121

1.8

91000

92000 - 92999

2139

1.9

92000

93000 - 93999

2158

1.84

93000

94000 - 94999

2176

1.88

94000

95000 - 95999

2195

1.84

95000

96000 - 96999

2213

1.88

96000

97000 - 97999

2232

1.82

97000

98000 - 98999

2250

1.86

98000

99000 - 99999

2269

1.9

99000

100000 - 100999

2288

1.84

100000

101000 - 101999

2306

1.88

101000

102000 - 102999

2325

1.82

102000

103000 - 103999

2343

1.86

103000

104000 - 104999

2362

1.82

104000

105000 - 105999

2380

1.86

105000

106000 - 106999

2399

1.9

106000

107000 - 107999

2418

1.84

107000

108000 - 108999

2436

1.88

108000

109000 - 109999

2455

1.82

109000

110000 - 110999

2473

1.86

110000

111000 - 111999

2492

1.9

111000

112000 - 112999

2511

1.84

112000

113000 - 113999

2529

1.9

113000

114000 - 114999

2548

1.84

114000

115000 - 115999

2566

1.88

115000

116000 - 116999

2585

1.82

116000

117000 - 117999

2603

1.86

117000

118000 - 118999

2622

1.9

118000

119000 - 119999

2641

1.84

119000

120000 - 120999

2659

1.88

120000

121000 - 121999

2678

1.82

121000

122000 - 122999

2696

1.88

122000

123000 - 123999

2715

1.82

123000

124000 - 124999

2733

1.86

124000

125000 - 125999

2752

1.9

125000

126000 - 126999

2771

1.84

126000

127000 - 127999

2789

1.88

127000

128000 - 128999

2808

1.82

128000

129000 - 129999

2826

1.86

129000

130000 - 130999

2845

1.82

130000

131000 - 131999

2863

1.86

131000

132000 - 132999

2882

1.9

132000

133000 - 133999

2901

1.84

133000

134000 - 134999

2919

1.88

134000

135000 - 135999

2938

1.82

135000

136000 - 136999

2956

1.86

136000

137000 - 137999

2975

1.9

137000

138000 - 138999

2994

1.84

138000

139000 - 139999

3012

1.9

139000

140000 - 140999

3031

1.84

140000

141000 - 141999

3049

1.74

141000

142000 - 142999

3066

1.78

142000

143000 - 143999

3084

1.72

143000

144000 - 144999

3101

1.76

144000

145000 - 145999

3119

1.8

145000

146000 - 146999

3137

1.74

146000

147000 - 147999

3154

1.78

147000

148000 - 148999

3172

1.72

148000

149000 - 149999

3189

1.76

149000

150000 - or greater

3207

1.76

150000

 

Child Support Table For Ontario, Number of Children: FIVE

Income ($)

Monthly Award ($)

From - To

Basic Amount

Plus
(%)

Of Income Over

12000 - 12999

0

11

12000

13000 - 13999

110

4.5

13000

14000 - 14999

155

4.12

14000

15000 - 15999

196

3.8

15000

16000 - 16999

234

3.46

16000

17000 - 17999

269

3.44

17000

18000 - 18999

303

3.9

18000

19000 - 19999

342

4.34

19000

20000 - 20999

385

4.18

20000

21000 - 21999

427

4.32

21000

22000 - 22999

470

4.14

22000

23000 - 23999

511

4.04

23000

24000 - 24999

551

4.02

24000

25000 - 25999

591

4.38

25000

26000 - 26999

635

4.38

26000

27000 - 27999

679

4.38

27000

28000 - 28999

723

4.36

28000

29000 - 29999

767

4.56

29000

30000 - 30999

813

4.62

30000

31000 - 31999

859

4.66

31000

32000 - 32999

906

3.9

32000

33000 - 33999

945

2.64

33000

34000 - 34999

971

2.68

34000

35000 - 35999

998

2.64

35000

36000 - 36999

1024

2.24

36000

37000 - 37999

1046

2.2

37000

38000 - 38999

1068

2.36

38000

39000 - 39999

1092

2.5

39000

40000 - 40999

1117

2.44

40000

41000 - 41999

1141

2.38

41000

42000 - 42999

1165

2.24

42000

43000 - 43999

1187

2.22

43000

44000 - 44999

1209

2.38

44000

45000 - 45999

1233

2.3

45000

46000 - 46999

1256

2.24

46000

47000 - 47999

1278

2.24

47000

48000 - 48999

1300

1.64

48000

49000 - 49999

1316

2.2

49000

50000 - 50999

1338

2.2

50000

51000 - 51999

1360

2.3

51000

52000 - 52999

1383

2.24

52000

53000 - 53999

1405

2.28

53000

54000 - 54999

1428

2.24

54000

55000 - 55999

1450

2.36

55000

56000 - 56999

1474

2.58

56000

57000 - 57999

1500

2.82

57000

58000 - 58999

1528

2.8

58000

59000 - 59999

1556

2.78

59000

60000 - 60999

1584

2.86

60000

61000 - 61999

1613

2.84

61000

62000 - 62999

1641

2.84

62000

63000 - 63999

1669

2.82

63000

64000 - 64999

1697

2.8

64000

65000 - 65999

1725

2.78

65000

66000 - 66999

1753

2.86

66000

67000 - 67999

1782

2.84

67000

68000 - 68999

1810

2.82

68000

69000 - 69999

1838

2.8

69000

70000 - 70999

1866

2.8

70000

71000 - 71999

1894

2.78

71000

72000 - 72999

1922

2.26

72000

73000 - 73999

1945

2.8

73000

74000 - 74999

1973

2.78

74000

75000 - 75999

2001

2.76

75000

76000 - 76999

2029

2.74

76000

77000 - 77999

2056

2.74

77000

78000 - 78999

2083

2.74

78000

79000 - 79999

2110

2.72

79000

80000 - 80999

2137

2.8

80000

81000 - 81999

2165

2.8

81000

82000 - 82999

2193

2.52

82000

83000 - 83999

2218

2.46

83000

84000 - 84999

2243

2.42

84000

85000 - 85999

2267

2.46

85000

86000 - 86999

2292

2.42

86000

87000 - 87999

2316

2.36

87000

88000 - 88999

2340

2.18

88000

89000 - 89999

2362

2.16

89000

90000 - 90999

2384

2.16

90000

91000 - 91999

2406

2.04

91000

92000 - 92999

2426

2.1

92000

93000 - 93999

2447

2.1

93000

94000 - 94999

2468

2.12

94000

95000 - 95999

2489

2.12

95000

96000 - 96999

2510

2.12

96000

97000 - 97999

2531

2.12

97000

98000 - 98999

2552

2.12

98000

99000 - 99999

2573

2.14

99000

100000 - 100999

2594

2.14

100000

101000 - 101999

2615

2.14

101000

102000 - 102999

2636

2.04

102000

103000 - 103999

2656

2.06

103000

104000 - 104999

2677

2.06

104000

105000 - 105999

2698

2.06

105000

106000 - 106999

2719

2.06

106000

107000 - 107999

2740

2.06

107000

108000 - 108999

2761

2.08

108000

109000 - 109999

2782

2.08

109000

110000 - 110999

2803

2.08

110000

111000 - 111999

2824

2.08

111000

112000 - 112999

2845

2.08

112000

113000 - 113999

2866

2.1

113000

114000 - 114999

2887

2.1

114000

115000 - 115999

2908

2.1

115000

116000 - 116999

2929

2.1

116000

117000 - 117999

2950

2.1

117000

118000 - 118999

2971

2.12

118000

119000 - 119999

2992

2.12

119000

120000 - 120999

3013

2.12

120000

121000 - 121999

3034

2.12

121000

122000 - 122999

3055

2.12

122000

123000 - 123999

3076

2.14

123000

124000 - 124999

3097

2.14

124000

125000 - 125999

3118

2.14

125000

126000 - 126999

3139

2.14

126000

127000 - 127999

3160

2.04

127000

128000 - 128999

3180

2.06

128000

129000 - 129999

3201

2.06

129000

130000 - 130999

3222

2.06

130000

131000 - 131999

3243

2.06

131000

132000 - 132999

3264

2.06

132000

133000 - 133999

3285

2.08

133000

134000 - 134999

3306

2.08

134000

135000 - 135999

3327

2.08

135000

136000 - 136999

3348

2.08

136000

137000 - 137999

3369

2.08

137000

138000 - 138999

3390

2.1

138000

139000 - 139999

3411

2.1

139000

140000 - 140999

3432

2

140000

141000 - 141999

3452

1.98

141000

142000 - 142999

3472

1.98

142000

143000 - 143999

3492

2

143000

144000 - 144999

3512

2.02

144000

145000 - 145999

3532

2.04

145000

146000 - 146999

3552

1.94

146000

147000 - 147999

3571

1.96

147000

148000 - 148999

3591

1.98

148000

149000 - 149999

3611

2

149000

150000 - or greater

3631

2

150000

 

Child Support Table For Ontario, Number of Children: SIX OR MORE

Income ($)

Monthly Award ($)

From - To

Basic Amount

Plus
(%)

Of Income Over

12000 - 12999

0

11

12000

13000 - 13999

110

4.5

13000

14000 - 14999

155

4.12

14000

15000 - 15999

196

3.8

15000

16000 - 16999

234

3.46

16000

17000 - 17999

269

3.44

17000

18000 - 18999

303

3.9

18000

19000 - 19999

342

4.34

19000

20000 - 20999

385

4.18

20000

21000 - 21999

427

4.32

21000

22000 - 22999

470

4.14

22000

23000 - 23999

511

4.04

23000

24000 - 24999

551

4.02

24000

25000 - 25999

591

4.38

25000

26000 - 26999

635

4.38

26000

27000 - 27999

679

4.38

27000

28000 - 28999

723

4.36

28000

29000 - 29999

767

4.56

29000

30000 - 30999

813

4.62

30000

31000 - 31999

859

4.66

31000

32000 - 32999

906

4.6

32000

33000 - 33999

952

4.66

33000

34000 - 34999

999

4.7

34000

35000 - 35999

1046

4.54

35000

36000 - 36999

1091

3.98

36000

37000 - 37999

1131

4.02

37000

38000 - 38999

1171

3.84

38000

39000 - 39999

1209

2.68

39000

40000 - 40999

1236

2.76

40000

41000 - 41999

1264

2.64

41000

42000 - 42999

1290

2.44

42000

43000 - 43999

1314

2.48

43000

44000 - 44999

1339

2.58

44000

45000 - 45999

1365

2.56

45000

46000 - 46999

1391

2.44

46000

47000 - 47999

1415

2.4

47000

48000 - 48999

1439

1.86

48000

49000 - 49999

1458

2.42

49000

50000 - 50999

1482

2.46

50000

51000 - 51999

1507

2.5

51000

52000 - 52999

1532

2.5

52000

53000 - 53999

1557

2.5

53000

54000 - 54999

1582

2.5

54000

55000 - 55999

1607

2.68

55000

56000 - 56999

1634

2.62

56000

57000 - 57999

1660

2.66

57000

58000 - 58999

1687

2.7

58000

59000 - 59999

1714

2.64

59000

60000 - 60999

1740

2.68

60000

61000 - 61999

1767

2.9

61000

62000 - 62999

1796

3.06

62000

63000 - 63999

1827

3.02

63000

64000 - 64999

1857

3.06

64000

65000 - 65999

1888

3.02

65000

66000 - 66999

1918

3.06

66000

67000 - 67999

1949

3

67000

68000 - 68999

1979

3.06

68000

69000 - 69999

2010

3

69000

70000 - 70999

2040

3.06

70000

71000 - 71999

2071

3

71000

72000 - 72999

2101

2.46

72000

73000 - 73999

2126

3

73000

74000 - 74999

2156

3.06

74000

75000 - 75999

2187

2.9

75000

76000 - 76999

2216

2.96

76000

77000 - 77999

2246

2.92

77000

78000 - 78999

2275

2.98

78000

79000 - 79999

2305

2.94

79000

80000 - 80999

2334

2.98

80000

81000 - 81999

2364

2.98

81000

82000 - 82999

2394

3.06

82000

83000 - 83999

2425

2.94

83000

84000 - 84999

2454

2.96

84000

85000 - 85999

2484

3

85000

86000 - 86999

2514

2.92

86000

87000 - 87999

2543

2.96

87000

88000 - 88999

2573

2.64

88000

89000 - 89999

2599

2.44

89000

90000 - 90999

2623

2.3

90000

91000 - 91999

2646

2.26

91000

92000 - 92999

2669

2.32

92000

93000 - 93999

2692

2.32

93000

94000 - 94999

2715

2.32

94000

95000 - 95999

2738

2.32

95000

96000 - 96999

2761

2.34

96000

97000 - 97999

2784

2.34

97000

98000 - 98999

2807

2.34

98000

99000 - 99999

2830

2.34

99000

100000 - 100999

2853

2.34

100000

101000 - 101999

2876

2.34

101000

102000 - 102999

2899

2.34

102000

103000 - 103999

2922

2.24

103000

104000 - 104999

2944

2.26

104000

105000 - 105999

2967

2.26

105000

106000 - 106999

2990

2.26

106000

107000 - 107999

3013

2.26

107000

108000 - 108999

3036

2.26

108000

109000 - 109999

3059

2.26

109000

110000 - 110999

3082

2.26

110000

111000 - 111999

3105

2.26

111000

112000 - 112999

3128

2.28

112000

113000 - 113999

3151

2.28

113000

114000 - 114999

3174

2.28

114000

115000 - 115999

3197

2.28

115000

116000 - 116999

3220

2.28

116000

117000 - 117999

3243

2.28

117000

118000 - 118999

3266

2.28

118000

119000 - 119999

3289

2.28

119000

120000 - 120999

3312

2.3

120000

121000 - 121999

3335

2.3

121000

122000 - 122999

3358

2.3

122000

123000 - 123999

3381

2.3

123000

124000 - 124999

3404

2.3

124000

125000 - 125999

3427

2.3

125000

126000 - 126999

3450

2.3

126000

127000 - 127999

3473

2.3

127000

128000 - 128999

3496

2.32

128000

129000 - 129999

3519

2.32

129000

130000 - 130999

3542

2.32

130000

131000 - 131999

3565

2.32

131000

132000 - 132999

3588

2.32

132000

133000 - 133999

3611

2.32

133000

134000 - 134999

3634

2.32

134000

135000 - 135999

3657

2.34

135000

136000 - 136999

3680

2.34

136000

137000 - 137999

3703

2.34

137000

138000 - 138999

3726

2.34

138000

139000 - 139999

3749

2.34

139000

140000 - 140999

3772

2.24

140000

141000 - 141999

3794

2.22

141000

142000 - 142999

3816

2.14

142000

143000 - 143999

3837

2.16

143000

144000 - 144999

3859

2.2

144000

145000 - 145999

3881

2.22

145000

146000 - 146999

3903

2.14

146000

147000 - 147999

3924

2.16

147000

148000 - 148999

3946

2.18

148000

149000 - 149999

3968

2.22

149000

150000 - or greater

3990

2.22

150000

O. Reg. 391/97, Sched. I; O. Reg. 102/06, s. 4; O. Reg. 25/10, s. 9; O. Reg. 463/11, s. 1; O. Reg. 478/16, s. 2; O. Reg. 434/17, 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

Add the 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:

 

Household Size

Household Composition

Low-income Measures Amount ($)

One person

One adult

10,382

Two persons

Two adults

14,535

Two persons

One adult and one child

14,535

Three persons

Three adults

18,688

Three persons

Two adults and one child

17,649

Three persons

One adult and two children

17,649

Four persons

Four adults

22,840

Four persons

Three adults and one child

21,802

Four persons

Two adults and two children

20,764

Four persons

One adult and three children

20,764

Five persons

Five adults

26,993

Five persons

Four adults and one child

25,955

Five persons

Three adults and two children

24,917

Five persons

Two adults and three children

23,879

Five persons

One adult and four children

23,879

Six persons

Six adults

31,145

Six persons

Five adults and one child

30,108

Six persons

Four adults and two children

29,070

Six persons

Three adults and three children

28,031

Six persons

Two adults and four children

26,993

Six persons

One adult and five children

26,993

Seven persons

Seven adults

34,261

Seven persons

Six adults and one child

33,222

Seven persons

Five adults and two children

32,184

Seven persons

Four adults and three children

31,146

Seven persons

Three adults and four children

30,108

Seven persons

Two adults and five children

29,070

Seven persons

One adult and six children

29,070

Eight persons

Eight adults

38,413

Eight persons

Seven adults and one child

37,375

Eight persons

Six adults and two children

36,337

Eight persons

Five adults and three children

35,299

Eight persons

Four adults and four children

34,261

Eight persons

Three adults and five children

33,222

Eight persons

Two adults and six children

32,184

Eight persons

One adult and seven 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; O. Reg. 478/16, s. 3.

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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