O. Reg. 391/97: CHILD SUPPORT GUIDELINES

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Family Law Act

Ontario REGULATION 391/97

CHILD SUPPORT GUIDELINES

Consolidation Period: From July 26, 2024 to the e-Laws currency date.

Last amendment: 303/24.

Legislative History: 26/00, 126/00, 446/01, 102/06, 159/07, 25/10, 463/11, 478/16, 434/17, 32/21, 303/24.

This is the English version of a bilingual regulation.

CONTENTS

 

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”)

“Federal Child Support Guidelines” means the Federal Child Support Guidelines made under the Divorce Act (Canada), as they are amended from time to time; (“Lignes directrices fédérales sur les pensions alimentaires pour enfants”)

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

“majority of parenting time” means a period of time that is more than 60 per cent of parenting time over the course of a year; (“majorité du temps parental”)

“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, means either of two persons who are married to each other 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 table set out in the Federal Child Support Guidelines for Ontario,

(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 table set out in the Federal Child Support Guidelines for Ontario 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); O. Reg. 32/21, s. 1 (1-3); O. Reg. 303/24, s. 1 (1-3).

Application of Federal Child Support Guidelines tables

(1.1) Tables set out in the Federal Child Support Guidelines apply for the purposes of this Regulation with necessary modifications, including that a reference in a table to a child shall be read as a reference to a child as defined in this Regulation. O. Reg. 303/24, s. 1 (4).

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), 18.1 (12) and 19 (10) of the Divorce Act (Canada);

(b) orders varying a child support order; and

(c) orders referred to in subsection 18.1 (15) or 19 (13) of the Divorce Act (Canada).  O. Reg. 391/97, s. 2 (4); O. Reg. 25/10, s. 2 (4); O. Reg. 32/21, s. 1 (4, 5).

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 employment, illness, disability or education or training for employment of the parent or spouse who has the majority of parenting time;

(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; O. Reg. 32/21, 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 parenting time

8. If there are two or more children, and each parent or spouse has the majority of parenting time with respect to one or more of those 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. 32/21, s. 3.

Shared parenting time

9. Where each parent or spouse exercises parenting time with respect to 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 parenting time 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. 32/21, s. 3.

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 parenting time with respect 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); O. Reg. 32/21, s. 4.

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 habitually 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; O. Reg. 32/21, s. 5.

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 Revoked: O. Reg. 303/24, s. 2.

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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