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O. Reg. 446/01: CHILD SUPPORT GUIDELINES

filed November 30, 2001 under Family Law Act, R.S.O. 1990, c. F.3

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ontario regulation 446/01

made under the

family law Act

Made: November 28, 2001
Filed: November 30, 2001
Printed in The Ontario Gazette: December 15, 2001

Amending O. Reg. 391/97

(Child Support Guidelines)

1. The definition of “table” in subsection 2 (1) of Ontario Regulation 391/97 is revoked and the following substituted:

“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”)

2. (1) Subsection 7 (1) of the Regulation is amended by striking out the portion before clause (a) and substituting the fol­lowing:

Special or extraordinary expenses

(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:

. . . . .

(2) Clauses 7 (1) (c) and (d) of the Regulation are revoked and the following substituted:

(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;

3. Section 14 of the Regulation is amended by striking out the portion before paragraph 1 and substituting the following:

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:

. . . . .

4. Section 16 of the Regulation is revoked and the following substituted:

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 Customs and Revenue Agency and is adjusted in accordance with Schedule III.

5. Subsection 17 (1) of the Regulation is revoked and the following substituted:

Pattern of income

(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.

6. Clause 19 (1) (h) of the Regulation is revoked and the following substituted:

(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

7. (1) Clause 21 (1) (b) of the Regulation is revoked and the following substituted:

(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;

(2) Subsection 21 (1) of the Regulation is amended by striking out “and” at the end of clause (f), by adding “and” at the end of clause (g) and by adding the following clause:

(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.

8. (1) The definition of “average tax rate” in section 1 of Schedule II to the Regulation is revoked.

(2) The definition of “household” in section 1 of Schedule II to the Regulation is revoked and the following substituted:

“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”)

(3) The definition of “taxable income” in section 1 of Schedule II to the Regulation is revoked and the following substituted:

“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 Customs and Revenue Agency.  (“revenu imposable”)

9. (1) Clause (a) of step 2 in section 2 of Schedule II to the Regulation is revoked and the following substituted:

(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

(2) Clause (b) of step 2 in section 2 of Schedule II to the Regulation, except subclause (ii), is revoked and the following substituted:

(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

10. (1) Clause 1 (a) of Schedule III to the Regulation is revoked.

(2) Section 1 of Schedule III to the Regulation is amended by adding the following clause:

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

(3) Clause 1 (i) of Schedule III to the Regulation is revoked and the following substituted:

(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;

(4) Section 2 of Schedule III to the Regulation is revoked and the following substituted:

Child support

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

(5) Section 4 of Schedule III to the Regulation is revoked and the following substituted:

Social assistance

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

(6) Section 10 of Schedule III to the Regulation is revoked and the following substituted:

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.

(7) Section 12 of Schedule III to the Regulation is revoked and the following substituted:

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.

(8) Subsection 13 (1) of Schedule III to the Regulation is revoked and the following substituted:

Employee stock options

(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.

(9) The English version of subsection 13 (2) of Schedule III to the Regulation is revoked and the following substituted:

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).

11. This Regulation comes into force on January 1, 2002.

 

 

 

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