You're using an outdated browser. This website will not display correctly and some features will not work.
Learn more about the browsers we support for a faster and safer online experience.

# result(s)

Family Law Act

ONTARIO REGULATION 391/97

CHILD SUPPORT GUIDELINES

Historical version for the period March 1, 2010 to December 14, 2011.

Last amendment: O. Reg. 25/10.

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 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

7999

0

   

56000

56999

519

0.96

56000

105000

105999

916

0.79

105000

8000

8999

0

0.95

8000

57000

57999

529

0.96

57000

106000

106999

924

0.79

106000

9000

9999

9

1.89

9000

58000

58999

538

0.96

58000

107000

107999

932

0.79

107000

10000

10999

28

1.89

10000

59000

59999

548

0.96

59000

108000

108999

939

0.79

108000

11000

11999

47

1.89

11000

60000

60999

557

0.91

60000

109000

109999

947

0.79

109000

12000

12999

66

1.89

12000

61000

61999

566

0.87

61000

110000

110999

955

0.79

110000

13000

13999

85

1.89

13000

62000

62999

575

0.87

62000

111000

111999

963

0.79

111000

14000

14999

104

1.89

14000

63000

63999

584

0.87

63000

112000

112999

971

0.79

112000

15000

15999

123

1.68

15000

64000

64999

592

0.87

64000

113000

113999

979

0.78

113000

16000

16999

140

0.81

16000

65000

65999

601

0.93

65000

114000

114999

987

0.74

114000

17000

17999

148

0.81

17000

66000

66999

610

0.92

66000

115000

115999

994

0.74

115000

18000

18999

156

0.81

18000

67000

67999

620

0.90

67000

116000

116999

1001

0.74

116000

19000

19999

164

0.81

19000

68000

68999

629

0.90

68000

117000

117999

1009

0.74

117000

20000

20999

172

0.77

20000

69000

69999

638

0.90

69000

118000

118999

1016

0.74

118000

21000

21999

180

0.77

21000

70000

70999

647

0.77

70000

119000

119999

1024

0.74

119000

22000

22999

188

0.77

22000

71000

71999

654

0.65

71000

120000

120999

1031

0.74

120000

23000

23999

195

0.77

23000

72000

72999

661

0.54

72000

121000

121999

1039

0.74

121000

24000

24999

203

0.77

24000

73000

73999

666

0.65

73000

122000

122999

1046

0.74

122000

25000

25999

211

1.13

25000

74000

74999

673

0.74

74000

123000

123999

1053

0.74

123000

26000

26999

222

1.20

26000

75000

75999

680

0.79

75000

124000

124999

1061

0.74

124000

27000

27999

234

1.20

27000

76000

76999

688

0.79

76000

125000

125999

1068

0.74

125000

28000

28999

246

1.20

28000

77000

77999

696

0.79

77000

126000

126999

1076

0.74

126000

29000

29999

258

1.16

29000

78000

78999

704

0.79

78000

127000

127999

1083

0.74

127000

30000

30999

270

1.13

30000

79000

79999

712

0.79

79000

128000

128999

1091

0.74

128000

31000

31999

281

1.13

31000

80000

80999

719

0.79

80000

129000

129999

1098

0.74

129000

32000

32999

293

1.13

32000

81000

81999

727

0.79

81000

130000

130999

1106

0.74

130000

33000

33999

304

1.17

33000

82000

82999

735

0.79

82000

131000

131999

1113

0.74

131000

34000

34999

316

0.94

34000

83000

83999

743

0.79

83000

132000

132999

1120

0.74

132000

35000

35999

325

0.81

35000

84000

84999

751

0.79

84000

133000

133999

1128

0.74

133000

36000

36999

333

0.82

36000

85000

85999

759

0.79

85000

134000

134999

1135

0.74

134000

37000

37999

341

0.84

37000

86000

86999

767

0.79

86000

135000

135999

1143

0.74

135000

38000

38999

350

0.86

38000

87000

87999

774

0.79

87000

136000

136999

1150

0.74

136000

39000

39999

358

0.90

39000

88000

88999

782

0.79

88000

137000

137999

1158

0.74

137000

40000

40999

367

0.93

40000

89000

89999

790

0.79

89000

138000

138999

1165

0.74

138000

41000

41999

377

0.96

41000

90000

90999

798

0.79

90000

139000

139999

1173

0.74

139000

42000

42999

386

0.96

42000

91000

91999

806

0.79

91000

140000

140999

1180

0.74

140000

43000

43999

396

0.96

43000

92000

92999

814

0.79

92000

141000

141999

1187

0.74

141000

44000

44999

405

0.96

44000

93000

93999

822

0.79

93000

142000

142999

1195

0.74

142000

45000

45999

415

0.96

45000

94000

94999

829

0.79

94000

143000

143999

1202

0.74

143000

46000

46999

425

0.96

46000

95000

95999

837

0.79

95000

144000

144999

1210

0.74

144000

47000

47999

434

0.96

47000

96000

96999

845

0.79

96000

145000

145999

1217

0.74

145000

48000

48999

444

0.85

48000

97000

97999

853

0.79

97000

146000

146999

1225

0.74

146000

49000

49999

452

0.96

49000

98000

98999

861

0.79

98000

147000

147999

1232

0.74

147000

50000

50999

462

0.96

50000

99000

99999

869

0.79

99000

148000

148999

1240

0.74

148000

51000

51999

471

0.96

51000

100000

100999

877

0.79

100000

149000

149999

1247

0.74

149000

52000

52999

481

0.96

52000

101000

101999

884

0.79

101000

150000

or greater /ou plus

1254

0.74

150000

53000

53999

490

0.96

53000

102000

102999

892

0.79

102000

         

54000

54999

500

0.96

54000

103000

103999

900

0.79

103000

         

55000

55999

510

0.96

55000

104000

104999

908

0.79

104000

         

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

7999

0

   

56000

56999

842

1.49

56000

105000

105999

1465

1.22

105000

8000

8999

0

1.75

8000

57000

57999

857

1.49

57000

106000

106999

1477

1.22

106000

9000

9999

17

4.34

9000

58000

58999

872

1.49

58000

107000

107999

1489

1.22

107000

10000

10999

61

4.34

10000

59000

59999

887

1.49

59000

108000

108999

1501

1.22

108000

11000

11999

104

4.20

11000

60000

60999

902

1.44

60000

109000

109999

1514

1.22

109000

12000

12999

146

3.73

12000

61000

61999

916

1.39

61000

110000

110999

1526

1.22

110000

13000

13999

184

3.65

13000

62000

62999

930

1.39

62000

111000

111999

1538

1.22

111000

14000

14999

220

2.21

14000

63000

63999

944

1.39

63000

112000

112999

1550

1.22

112000

15000

15999

242

1.04

15000

64000

64999

958

1.39

64000

113000

113999

1563

1.21

113000

16000

16999

253

1.39

16000

65000

65999

972

1.45

65000

114000

114999

1575

1.16

114000

17000

17999

267

1.39

17000

66000

66999

986

1.44

66000

115000

115999

1586

1.16

115000

18000

18999

281

1.39

18000

67000

67999

1001

1.40

67000

116000

116999

1598

1.16

116000

19000

19999

294

1.39

19000

68000

68999

1015

1.40

68000

117000

117999

1609

1.16

117000

20000

20999

308

1.33

20000

69000

69999

1029

1.40

69000

118000

118999

1621

1.16

118000

21000

21999

322

1.33

21000

70000

70999

1043

1.24

70000

119000

119999

1633

1.16

119000

22000

22999

335

1.33

22000

71000

71999

1055

1.10

71000

120000

120999

1644

1.16

120000

23000

23999

348

1.33

23000

72000

72999

1066

0.94

72000

121000

121999

1656

1.16

121000

24000

24999

362

1.33

24000

73000

73999

1075

1.10

73000

122000

122999

1667

1.16

122000

25000

25999

375

1.39

25000

74000

74999

1086

1.18

74000

123000

123999

1679

1.16

123000

26000

26999

389

1.39

26000

75000

75999

1098

1.22

75000

124000

124999

1690

1.16

124000

27000

27999

403

1.39

27000

76000

76999

1110

1.22

76000

125000

125999

1702

1.16

125000

28000

28999

417

1.39

28000

77000

77999

1122

1.22

77000

126000

126999

1714

1.16

126000

29000

29999

431

1.33

29000

78000

78999

1135

1.22

78000

127000

127999

1725

1.16

127000

30000

30999

444

1.29

30000

79000

79999

1147

1.22

79000

128000

128999

1737

1.16

128000

31000

31999

457

1.54

31000

80000

80999

1159

1.22

80000

129000

129999

1748

1.16

129000

32000

32999

472

1.63

32000

81000

81999

1171

1.22

81000

130000

130999

1760

1.16

130000

33000

33999

488

1.65

33000

82000

82999

1184

1.22

82000

131000

131999

1772

1.16

131000

34000

34999

505

1.66

34000

83000

83999

1196

1.22

83000

132000

132999

1783

1.16

132000

35000

35999

521

1.54

35000

84000

84999

1208

1.22

84000

133000

133999

1795

1.16

133000

36000

36999

537

1.55

36000

85000

85999

1220

1.22

85000

134000

134999

1806

1.16

134000

37000

37999

552

1.58

37000

86000

86999

1232

1.22

86000

135000

135999

1818

1.16

135000

38000

38999

568

1.61

38000

87000

87999

1245

1.22

87000

136000

136999

1829

1.16

136000

39000

39999

584

1.68

39000

88000

88999

1257

1.22

88000

137000

137999

1841

1.16

137000

40000

40999

601

1.72

40000

89000

89999

1269

1.22

89000

138000

138999

1853

1.16

138000

41000

41999

618

1.75

41000

90000

90999

1281

1.22

90000

139000

139999

1864

1.16

139000

42000

42999

636

1.49

42000

91000

91999

1294

1.22

91000

140000

140999

1876

1.16

140000

43000

43999

651

1.49

43000

92000

92999

1306

1.22

92000

141000

141999

1887

1.16

141000

44000

44999

665

1.49

44000

93000

93999

1318

1.22

93000

142000

142999

1899

1.16

142000

45000

45999

680

1.49

45000

94000

94999

1330

1.22

94000

143000

143999

1910

1.16

143000

46000

46999

695

1.49

46000

95000

95999

1343

1.22

95000

144000

144999

1922

1.16

144000

47000

47999

710

1.49

47000

96000

96999

1355

1.22

96000

145000

145999

1934

1.16

145000

48000

48999

725

1.33

48000

97000

97999

1367

1.22

97000

146000

146999

1945

1.16

146000

49000

49999

738

1.49

49000

98000

98999

1379

1.22

98000

147000

147999

1957

1.16

147000

50000

50999

753

1.49

50000

99000

99999

1391

1.22

99000

148000

148999

1968

1.16

148000

51000

51999

768

1.49

51000

100000

100999

1404

1.22

100000

149000

149999

1980

1.16

149000

52000

52999

783

1.49

52000

101000

101999

1416

1.22

101000

150000

or greater /ou plus

1992

1.16

150000

53000

53999

798

1.49

53000

102000

102999

1428

1.22

102000

         

54000

54999

813

1.49

54000

103000

103999

1440

1.22

103000

         

55000

55999

827

1.49

55000

104000

104999

1453

1.22

104000

         

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

7999

0

   

56000

56999

1101

1.91

56000

105000

105999

1904

1.57

105000

8000

8999

0

1.88

8000

57000

57999

1120

1.91

57000

106000

106999

1920

1.57

106000

9000

9999

19

4.68

9000

58000

58999

1139

1.91

58000

107000

107999

1935

1.57

107000

10000

10999

66

4.68

10000

59000

59999

1158

1.91

59000

108000

108999

1951

1.57

108000

11000

11999

112

4.52

11000

60000

60999

1177

1.86

60000

109000

109999

1967

1.57

109000

12000

12999

158

4.02

12000

61000

61999

1196

1.81

61000

110000

110999

1983

1.57

110000

13000

13999

198

3.93

13000

62000

62999

1214

1.81

62000

111000

111999

1998

1.57

111000

14000

14999

237

3.90

14000

63000

63999

1232

1.81

63000

112000

112999

2014

1.57

112000

15000

15999

276

4.21

15000

64000

64999

1250

1.81

64000

113000

113999

2030

1.56

113000

16000

16999

318

4.23

16000

65000

65999

1268

1.86

65000

114000

114999

2045

1.49

114000

17000

17999

361

1.95

17000

66000

66999

1287

1.85

66000

115000

115999

2060

1.49

115000

18000

18999

380

1.86

18000

67000

67999

1305

1.79

67000

116000

116999

2075

1.49

116000

19000

19999

399

1.86

19000

68000

68999

1323

1.79

68000

117000

117999

2090

1.49

117000

20000

20999

417

1.78

20000

69000

69999

1341

1.79

69000

118000

118999

2105

1.49

118000

21000

21999

435

1.78

21000

70000

70999

1359

1.61

70000

119000

119999

2120

1.49

119000

22000

22999

453

1.78

22000

71000

71999

1375

1.46

71000

120000

120999

2135

1.49

120000

23000

23999

470

1.78

23000

72000

72999

1390

1.25

72000

121000

121999

2149

1.49

121000

24000

24999

488

1.78

24000

73000

73999

1402

1.46

73000

122000

122999

2164

1.49

122000

25000

25999

506

1.86

25000

74000

74999

1417

1.53

74000

123000

123999

2179

1.49

123000

26000

26999

525

1.86

26000

75000

75999

1432

1.57

75000

124000

124999

2194

1.49

124000

27000

27999

543

1.86

27000

76000

76999

1448

1.57

76000

125000

125999

2209

1.49

125000

28000

28999

562

1.86

28000

77000

77999

1464

1.57

77000

126000

126999

2224

1.49

126000

29000

29999

580

1.77

29000

78000

78999

1479

1.57

78000

127000

127999

2239

1.49

127000

30000

30999

598

1.72

30000

79000

79999

1495

1.57

79000

128000

128999

2254

1.49

128000

31000

31999

615

1.72

31000

80000

80999

1511

1.57

80000

129000

129999

2269

1.49

129000

32000

32999

632

1.72

32000

81000

81999

1527

1.57

81000

130000

130999

2283

1.49

130000

33000

33999

650

1.61

33000

82000

82999

1542

1.57

82000

131000

131999

2298

1.49

131000

34000

34999

666

1.55

34000

83000

83999

1558

1.57

83000

132000

132999

2313

1.49

132000

35000

35999

681

1.41

35000

84000

84999

1574

1.57

84000

133000

133999

2328

1.49

133000

36000

36999

695

1.88

36000

85000

85999

1590

1.57

85000

134000

134999

2343

1.49

134000

37000

37999

714

1.92

37000

86000

86999

1605

1.57

86000

135000

135999

2358

1.49

135000

38000

38999

733

1.96

38000

87000

87999

1621

1.57

87000

136000

136999

2373

1.49

136000

39000

39999

753

2.05

39000

88000

88999

1637

1.57

88000

137000

137999

2388

1.49

137000

40000

40999

773

2.11

40000

89000

89999

1652

1.57

89000

138000

138999

2403

1.49

138000

41000

41999

795

2.17

41000

90000

90999

1668

1.57

90000

139000

139999

2417

1.49

139000

42000

42999

816

2.17

42000

91000

91999

1684

1.57

91000

140000

140999

2432

1.49

140000

43000

43999

838

2.17

43000

92000

92999

1700

1.57

92000

141000

141999

2447

1.49

141000

44000

44999

860

2.17

44000

93000

93999

1715

1.57

93000

142000

142999

2462

1.49

142000

45000

45999

881

2.17

45000

94000

94999

1731

1.57

94000

143000

143999

2477

1.49

143000

46000

46999

903

2.17

46000

95000

95999

1747

1.57

95000

144000

144999

2492

1.49

144000

47000

47999

925

2.17

47000

96000

96999

1762

1.57

96000

145000

145999

2507

1.49

145000

48000

48999

946

1.96

48000

97000

97999

1778

1.57

97000

146000

146999

2522

1.49

146000

49000

49999

966

2.02

49000

98000

98999

1794

1.57

98000

147000

147999

2536

1.49

147000

50000

50999

986

1.91

50000

99000

99999

1810

1.57

99000

148000

148999

2551

1.49

148000

51000

51999

1005

1.91

51000

100000

100999

1825

1.57

100000

149000

149999

2566

1.49

149000

52000

52999

1024

1.91

52000

101000

101999

1841

1.57

101000

150000

or greater /ou plus

2581

1.49

150000

53000

53999

1043

1.91

53000

102000

102999

1857

1.57

102000

         

54000

54999

1063

1.91

54000

103000

103999

1872

1.57

103000

         

55000

55999

1082

1.91

55000

104000

104999

1888

1.57

104000

         

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

7999

0

   

56000

56999

1310

2.47

56000

105000

105999

2263

1.86

105000

8000

8999

0

2.01

8000

57000

57999

1335

2.26

57000

106000

106999

2282

1.86

106000

9000

9999

20

5.01

9000

58000

58999

1358

2.26

58000

107000

107999

2300

1.86

107000

10000

10999

70

5.01

10000

59000

59999

1380

2.26

59000

108000

108999

2319

1.86

108000

11000

11999

120

4.84

11000

60000

60999

1403

2.21

60000

109000

109999

2338

1.86

109000

12000

12999

169

4.31

12000

61000

61999

1425

2.15

61000

110000

110999

2356

1.86

110000

13000

13999

212

4.22

13000

62000

62999

1446

2.15

62000

111000

111999

2375

1.86

111000

14000

14999

254

4.18

14000

63000

63999

1468

2.15

63000

112000

112999

2393

1.86

112000

15000

15999

296

4.51

15000

64000

64999

1489

2.15

64000

113000

113999

2412

1.84

113000

16000

16999

341

4.53

16000

65000

65999

1511

2.20

65000

114000

114999

2430

1.76

114000

17000

17999

386

4.53

17000

66000

66999

1533

2.18

66000

115000

115999

2448

1.76

115000

18000

18999

432

4.53

18000

67000

67999

1555

2.12

67000

116000

116999

2465

1.76

116000

19000

19999

477

2.92

19000

68000

68999

1576

2.12

68000

117000

117999

2483

1.76

117000

20000

20999

506

2.14

20000

69000

69999

1597

2.12

69000

118000

118999

2501

1.76

118000

21000

21999

528

2.14

21000

70000

70999

1618

1.91

70000

119000

119999

2518

1.76

119000

22000

22999

549

2.14

22000

71000

71999

1637

1.76

71000

120000

120999

2536

1.76

120000

23000

23999

570

2.14

23000

72000

72999

1655

1.51

72000

121000

121999

2553

1.76

121000

24000

24999

592

2.14

24000

73000

73999

1670

1.76

73000

122000

122999

2571

1.76

122000

25000

25999

613

2.24

25000

74000

74999

1688

1.82

74000

123000

123999

2589

1.76

123000

26000

26999

636

2.24

26000

75000

75999

1706

1.86

75000

124000

124999

2606

1.76

124000

27000

27999

658

2.24

27000

76000

76999

1724

1.86

76000

125000

125999

2624

1.76

125000

28000

28999

680

2.24

28000

77000

77999

1743

1.86

77000

126000

126999

2641

1.76

126000

29000

29999

703

2.14

29000

78000

78999

1762

1.86

78000

127000

127999

2659

1.76

127000

30000

30999

724

2.08

30000

79000

79999

1780

1.86

79000

128000

128999

2677

1.76

128000

31000

31999

745

2.08

31000

80000

80999

1799

1.86

80000

129000

129999

2694

1.76

129000

32000

32999

766

2.08

32000

81000

81999

1817

1.86

81000

130000

130999

2712

1.76

130000

33000

33999

786

1.96

33000

82000

82999

1836

1.86

82000

131000

131999

2729

1.76

131000

34000

34999

806

1.90

34000

83000

83999

1855

1.86

83000

132000

132999

2474

1.76

132000

35000

35999

825

1.70

35000

84000

84999

1873

1.86

84000

133000

133999

2764

1.76

133000

36000

36999

842

1.72

36000

85000

85999

1892

1.86

85000

134000

134999

2782

1.76

134000

37000

37999

859

1.76

37000

86000

86999

1910

1.86

86000

135000

135999

2800

1.76

135000

38000

38999

877

1.81

38000

87000

87999

1929

1.86

87000

136000

136999

2817

1.76

136000

39000

39999

895

1.97

39000

88000

88999

1947

1.86

88000

137000

137999

2835

1.76

137000

40000

40999

915

2.42

40000

89000

89999

1966

1.86

89000

138000

138999

2852

1.76

138000

41000

41999

939

2.49

41000

90000

90999

1985

1.86

90000

139000

139999

2870

1.76

139000

42000

42999

964

2.49

42000

91000

91999

2003

1.86

91000

140000

140999

2888

1.76

140000

43000

43999

989

2.49

43000

92000

92999

2022

1.86

92000

141000

141999

2905

1.76

141000

44000

44999

1014

2.49

44000

93000

93999

2040

1.86

93000

142000

142999

2923

1.76

142000

45000

45999

1039

2.49

45000

94000

94999

2059

1.86

94000

143000

143999

2940

1.76

143000

46000

46999

1064

2.49

46000

95000

95999

2077

1.86

95000

144000

144999

2958

1.76

144000

47000

47999

1088

2.49

47000

96000

96999

2096

1.86

96000

145000

145999

2976

1.76

145000

48000

48999

1113

2.25

48000

97000

97999

2115

1.86

97000

146000

146999

2993

1.76

146000

49000

49999

1136

2.49

49000

98000

98999

2133

1.86

98000

147000

147999

3011

1.76

147000

50000

50999

1161

2.49

50000

99000

99999

2152

1.86

99000

148000

148999

3028

1.76

148000

51000

51999

1186

2.49

51000

100000

100999

2170

1.86

100000

149000

149999

3046

1.76

149000

52000

52999

1211

2.49

52000

101000

101999

2189

1.86

101000

150000

or greater /ou plus

3064

1.76

150000

53000

53999

1235

2.49

53000

102000

102999

2207

1.86

102000

         

54000

54999

1260

2.49

54000

103000

103999

2226

1.86

103000

         

55000

55999

1285

2.49

55000

104000

104999

2245

1.86

104000

         

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

7999

0

   

56000

56999

1471

2.76

56000

105000

105999

2563

2.10

105000

8000

8999

0

2.01

8000

57000

57999

1498

2.76

57000

106000

106999

2584

2.10

106000

9000

9999

20

5.01

9000

58000

58999

1526

2.76

58000

107000

107999

2605

2.10

107000

10000

10999

70

5.01

10000

59000

59999

1554

2.76

59000

108000

108999

2626

2.10

108000

11000

11999

120

4.84

11000

60000

60999

1581

2.71

60000

109000

109999

2646

2.10

109000

12000

12999

169

4.31

12000

61000

61999

1608

2.65

61000

110000

110999

2667

2.10

110000

13000

13999

212

4.22

13000

62000

62999

1635

2.65

62000

111000

111999

2688

2.10

111000

14000

14999

254

4.18

14000

63000

63999

1661

2.65

63000

112000

112999

2709

2.10

112000

15000

15999

296

4.51

15000

64000

64999

1688

2.53

64000

113000

113999

2730

2.07

113000

16000

16999

341

4.53

16000

65000

65999

1713

2.48

65000

114000

114999

2751

1.98

114000

17000

17999

386

4.53

17000

66000

66999

1738

2.46

66000

115000

115999

2771

1.98

115000

18000

18999

432

4.53

18000

67000

67999

1763

2.39

67000

116000

116999

2791

1.98

116000

19000

19999

477

4.35

19000

68000

68999

1786

2.39

68000

117000

117999

2811

1.98

117000

20000

20999

522

4.35

20000

69000

69999

1810

2.39

69000

118000

118999

2830

1.98

118000

21000

21999

566

4.35

21000

70000

70999

1834

2.16

70000

119000

119999

2850

1.98

119000

22000

22999

609

4.35

22000

71000

71999

1856

2.00

71000

120000

120999

2870

1.98

120000

23000

23999

653

2.55

23000

72000

72999

1876

1.73

72000

121000

121999

2890

1.98

121000

24000

24999

678

2.45

24000

73000

73999

1893

2.00

73000

122000

122999

2910

1.98

122000

25000

25999

703

2.56

25000

74000

74999

1913

2.06

74000

123000

123999

2930

1.98

123000

26000

26999

728

2.56

26000

75000

75999

1934

2.10

75000

124000

124999

2950

1.98

124000

27000

27999

754

2.56

27000

76000

76999

1955

2.10

76000

125000

125999

2969

1.98

125000

28000

28999

779

2.56

28000

77000

77999

1976

2.10

77000

126000

126999

2989

1.98

126000

29000

29999

805

2.44

29000

78000

78999

1997

2.10

78000

127000

127999

3009

1.98

127000

30000

30999

829

2.37

30000

79000

79999

2018

2.10

79000

128000

128999

3029

1.98

128000

31000

31999

853

2.37

31000

80000

80999

2039

2.10

80000

129000

129999

3049

1.98

129000

32000

32999

877

2.37

32000

81000

81999

2060

2.10

81000

130000

130999

3069

1.98

130000

33000

33999

900

2.26

33000

82000

82999

2081

2.10

82000

131000

131999

3088

1.98

131000

34000

34999

923

2.18

34000

83000

83999

2102

2.10

83000

132000

132999

3108

1.98

132000

35000

35999

945

1.97

35000

84000

84999

2122

2.10

84000

133000

133999

3128

1.98

133000

36000

36999

965

1.99

36000

85000

85999

2143

2.10

85000

134000

134999

3148

1.98

134000

37000

37999

984

2.04

37000

86000

86999

2164

2.10

86000

135000

135999

3168

1.98

135000

38000

38999

1005

2.09

38000

87000

87999

2185

2.10

87000

136000

136999

3188

1.98

136000

39000

39999

1026

2.20

39000

88000

88999

2206

2.10

88000

137000

137999

3208

1.98

137000

40000

40999

1048

2.27

40000

89000

89999

2227

2.10

89000

138000

138999

3227

1.98

138000

41000

41999

1070

2.34

41000

90000

90999

2248

2.10

90000

139000

139999

3247

1.98

139000

42000

42999

1094

2.34

42000

91000

91999

2269

2.10

91000

140000

140999

3267

1.98

140000

43000

43999

1117

2.49

43000

92000

92999

2290

2.10

92000

141000

141999

3287

1.98

141000

44000

44999

1142

2.76

44000

93000

93999

2311

2.10

93000

142000

142999

3307

1.98

142000

45000

45999

1170

2.76

45000

94000

94999

2332

2.10

94000

143000

143999

3327

1.98

143000

46000

46999

1197

2.76

46000

95000

95999

2353

2.10

95000

144000

144999

3347

1.98

144000

47000

47999

1225

2.76

47000

96000

96999

2374

2.10

96000

145000

145999

3366

1.98

145000

48000

48999

1253

2.48

48000

97000

97999

2395

2.10

97000

146000

146999

3386

1.98

146000

49000

49999

1277

2.76

49000

98000

98999

2416

2.10

98000

147000

147999

3406

1.98

147000

50000

50999

1305

2.76

50000

99000

99999

2437

2.10

99000

148000

148999

3426

1.98

148000

51000

51999

1333

2.76

51000

100000

100999

2458

2.10

100000

149000

149999

3446

1.98

149000

52000

52999

1360

2.76

52000

101000

101999

2479

2.10

101000

150000

or greater /ou plus

3466

1.98

150000

53000

53999

1388

2.76

53000

102000

102999

2500

2.10

102000

         

54000

54999

1415

2.76

54000

103000

103999

2521

2.10

103000

         

55000

55999

1443

2.76

55000

104000

104999

2542

2.10

104000

         

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

7999

0

   

56000

56999

1607

2.99

56000

105000

105999

2816

2.30

105000

8000

8999

0

2.01

8000

57000

57999

1637

2.99

57000

106000

106999

2839

2.30

106000

9000

9999

20

5.01

9000

58000

58999

1666

2.99

58000

107000

107999

2862

2.30

107000

10000

10999

70

5.01

10000

59000

59999

1696

2.99

59000

108000

108999

2885

2.30

108000

11000

11999

120

4.84

11000

60000

60999

1726

2.93

60000

109000

109999

2908

2.30

109000

12000

12999

169

4.31

12000

61000

61999

1756

2.88

61000

110000

110999

2931

2.30

110000

13000

13999

212

4.22

13000

62000

62999

1784

2.88

62000

111000

111999

2954

2.30

111000

14000

14999

254

4.18

14000

63000

63999

1813

2.88

63000

112000

112999

2977

2.30

112000

15000

15999

296

4.51

15000

64000

64999

1842

2.88

64000

113000

113999

3000

2.27

113000

16000

16999

341

4.53

16000

65000

65999

1871

2.95

65000

114000

114999

3023

2.18

114000

17000

17999

386

4.53

17000

66000

66999

1900

2.94

66000

115000

115999

3044

2.18

115000

18000

18999

432

4.53

18000

67000

67999

1930

2.91

67000

116000

116999

3066

2.18

116000

19000

19999

477

4.53

19000

68000

68999

1959

2.91

68000

117000

117999

3088

2.18

117000

20000

20999

522

4.35

20000

69000

69999

1988

2.91

69000

118000

118999

3110

2.18

118000

21000

21999

566

4.35

21000

70000

70999

2017

2.39

70000

119000

119999

3131

2.18

119000

22000

22999

609

4.35

22000

71000

71999

2041

2.21

71000

120000

120999

3153

2.18

120000

23000

23999

653

4.35

23000

72000

72999

2063

1.91

72000

121000

121999

3175

2.18

121000

24000

24999

696

4.35

24000

73000

73999

2082

2.21

73000

122000

122999

3197

2.18

122000

25000

25999

740

4.53

25000

74000

74999

2104

2.27

74000

123000

123999

3218

2.18

123000

26000

26999

785

4.53

26000

75000

75999

2127

2.30

75000

124000

124999

3240

2.18

124000

27000

27999

830

3.27

27000

76000

76999

2150

2.30

76000

125000

125999

3262

2.18

125000

28000

28999

863

2.83

28000

77000

77999

2173

2.30

77000

126000

126999

3284

2.18

126000

29000

29999

891

2.70

29000

78000

78999

2196

2.30

78000

127000

127999

3305

2.18

127000

30000

30999

918

2.62

30000

79000

79999

2219

2.30

79000

128000

128999

3327

2.18

128000

31000

31999

945

2.62

31000

80000

80999

2242

2.30

80000

129000

129999

3349

2.18

129000

32000

32999

971

2.62

32000

81000

81999

2265

2.30

81000

130000

130999

3371

2.18

130000

33000

33999

997

2.50

33000

82000

82999

2288

2.30

82000

131000

131999

3392

2.18

131000

34000

34999

1022

2.43

34000

83000

83999

2311

2.30

83000

132000

132999

3414

2.18

132000

35000

35999

1046

2.19

35000

84000

84999

2334

2.30

84000

133000

133999

3436

2.18

133000

36000

36999

1068

2.21

36000

85000

85999

2356

2.30

85000

134000

134999

3458

2.18

134000

37000

37999

1090

2.27

37000

86000

86999

2379

2.30

86000

135000

135999

3479

2.18

135000

38000

38999

1113

2.33

38000

87000

87999

2402

2.30

87000

136000

136999

3501

2.18

136000

39000

39999

1136

2.45

39000

88000

88999

2425

2.30

88000

137000

137999

3523

2.18

137000

40000

40999

1161

2.52

40000

89000

89999

2448

2.30

89000

138000

138999

3545

2.18

138000

41000

41999

1186

2.60

41000

90000

90999

2471

2.30

90000

139000

139999

3566

2.18

139000

42000

42999

1212

2.60

42000

91000

91999

2494

2.30

91000

140000

140999

3588

2.18

140000

43000

43999

1238

2.60

43000

92000

92999

2517

2.30

92000

141000

141999

3610

2.18

141000

44000

44999

1264

2.60

44000

93000

93999

2540

2.30

93000

142000

142999

3632

2.18

142000

45000

45999

1290

2.60

45000

94000

94999

2563

2.30

94000

143000

143999

3653

2.18

143000

46000

46999

1316

2.60

46000

95000

95999

2586

2.30

95000

144000

144999

3675

2.18

144000

47000

47999

1342

2.84

47000

96000

96999

2609

2.30

96000

145000

145999

3697

2.18

145000

48000

48999

1370

2.69

48000

97000

97999

2632

2.30

97000

146000

146999

3719

2.18

146000

49000

49999

1397

2.99

49000

98000

98999

2655

2.30

98000

147000

147999

3740

2.18

147000

50000

50999

1427

2.99

50000

99000

99999

2678

2.30

99000

148000

148999

3762

2.18

148000

51000

51999

1457

2.99

51000

100000

100999

2701

2.30

100000

149000

149999

3784

2.18

149000

52000

52999

1487

2.99

52000

101000

101999

2724

2.30

101000

150000

or greater /ou plus

3806

2.18

150000

53000

53999

1517

2.99

53000

102000

102999

2747

2.30

102000

         

54000

54999

1547

2.99

54000

103000

103999

2770

2.30

103000

         

55000

55999

1577

2.99

55000

104000

104999

2793

2.30

104000

         

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

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.