GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Federal Child Support Guidelines — 17
Pattern of income 17 (1) If the court is of the opinion that the determination of a spouse’s annual income under section 16 would not be the fairest determination of that income, the court may have regard to the 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. Non-recurring losses (2) Where a 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 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. SOR/2000-337, s. 4
Federal Child Support Guidelines — 18
Shareholder, director or officer 18 (1) Where a spouse is a shareholder, director or officer of a corporation and the court is of the opinion that the amount of the spouse’s annual income as determined under section 16 does not fairly reflect all the money available to the spouse for the payment of child support, the court may consider the situations described in section 17 and determine the 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 spouse provides to the corporation, provided that the amount does not exceed the corporation’s pre-tax income. 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 spouse establishes that the payments were reasonable in the circumstances.
Federal Child Support Guidelines — 19
Imputing income 19 (1) The court may impute such amount of income to a spouse as it considers appropriate in the circumstances, which circumstances include the following: (a) the spouse is intentionally under-employed or unemployed, other than where the under-employment or unemployment is required by the needs of a child of the marriage or any child under the age of majority or by the reasonable educational or health needs of the spouse; (b) the spouse is exempt from paying federal or provincial income tax; (c) the 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 spouse’s property is not reasonably utilized to generate income; (f) the spouse has failed to provide income information when under a legal obligation to do so; (g) the spouse unreasonably deducts expenses from income; (h) the 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 spouse is a beneficiary under a trust and is or will be in receipt of income or other benefits from the trust. Reasonableness of expenses (2) For the purpose of paragraph (1)(g), the reasonableness of an expense deduction is not solely governed by whether the deduction is permitted under the Income Tax Act . SOR/2000-337, s. 5
Federal Child Support Guidelines — 20
Non-resident 20 (1) Subject to subsection (2), where a spouse is a non-resident of Canada, the spouse’s annual income is determined as though the spouse were a resident of Canada. Non-resident taxed at higher rates (2) If a 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 in which the other spouse habitually resides, the spouse’s annual income is the amount that the court determines to be appropriate taking those rates into consideration. SOR/2005-400, s. 2 SOR/2020-247, s. 7(E)
Federal Child Support Guidelines — 21
0, the other spouse must, within 30 days after the income is established to be greater than $150,000 if the other spouse resides in Canada or the United States or within 60 days if the other spouse resides elsewhere, or such other time limit as the court specifies, provide the court and the spouse with the documents referred to in subsection (1). Making of rules not precluded (5) Nothing in this section precludes the making of rules by a competent authority, within the meaning of section 25 of the Act, respecting the disclosure of income information that is considered necessary for the purposes of the determination of an amount of a child support order. SOR/2000-337, s. 6
Federal Child Support Guidelines — 22
Failure to comply 22 (1) Where a spouse fails to comply with section 21, the other spouse may apply (a) to have the application for a child support order set down for a hearing, or move for judgment; or (b) for an order requiring the spouse who failed to comply to provide the court, as well as the other spouse or order assignee, as the case may be, with the required documents. Costs of the proceedings (2) Where a court makes an order under paragraph (1)(a) or (b), the court may award costs in favour of the other spouse up to an amount that fully compensates the other spouse for all costs incurred in the proceedings.
Federal Child Support Guidelines — 23
Adverse inference 23 Where the court proceeds to a hearing on the basis of an application under paragraph 22(1)(a), the court may draw an adverse inference against the spouse who failed to comply and impute income to that spouse in such amount as it considers appropriate.
Federal Child Support Guidelines — 24
Failure to comply with court order 24 Where a spouse fails to comply with an order issued on the basis of an application under paragraph 22(1)(b), the court may (a) strike out any of the spouse’s pleadings; (b) make a contempt order against the spouse; (c) proceed to a hearing, in the course of which it may draw an adverse inference against the spouse and impute income to that spouse in such amount as it considers appropriate; and (d) award costs in favour of the other spouse up to an amount that fully compensates the other spouse for all costs incurred in the proceedings.
Federal Child Support Guidelines — 26
Provincial child support service 26 For the purposes of the recalculation of child support under subsection 25.1(1) of the Act, a spouse or an order assignee may appoint a provincial child support service to act on their behalf for the purposes of requesting and receiving income information under any of subsections 25(1) to (3), as well as for the purposes of an application under subsection 25(7). SOR/2020-247, s. 8
Federal Child Support Guidelines — 27
Coming into force 27 These Guidelines come into force on May 1, 1997.
Federal Child Support Guidelines — 1
1 The federal child support tables set out the amount of monthly child support payments for each province on the basis of the annual income of the spouse ordered to pay child support (the “support payer”) and the number of children for whom a table amount is payable. Refer to these Guidelines to determine whether special measures apply.
Federal Child Support Guidelines — 2
2 There is a threshold level of income below which no amount of child support is payable. The threshold is set at $12,000. Child support amounts are specified for annual incomes up to $150,000. For support payers with annual incomes over $150,000, refer to section 4 of these Guidelines to determine the amount of child support.
Federal Child Support Guidelines — 3
3 Income is set out in the tables in increments of $1,000. Monthly amounts are determined by adding the applicable basic amount and the amount calculated by multiplying the applicable percentage by the portion of the income that exceeds the lower amount within that range of income. Example: Province: British Columbia Number of children: 2 Annual income of support payer: $51,250 Basic amount: $807 Percentage: 1.54% Lower amount of the income range: $51,000 The amount of monthly child support is calculated as follows: $807 + [1.54% × ($51,250 - $51,000)] $807 + [1.54/100 × $250] $807 + [0.0154 × $250] $807 + $3.85 = $810.85
Federal Child Support Guidelines — Federal Child Support Guidelines
Lower amount of the income range: $51,000
Federal Child Support Guidelines — Federal Child Support Guidelines
The amount of monthly child support is calculated as follows:
Federal Child Support Guidelines — 4
4 There are separate tables for each province. The amounts vary from one province to another because of differences in provincial income tax rates. The tables are in the following order: (a) Ontario; (b) Quebec; (c) Nova Scotia; (d) New Brunswick; (e) Manitoba; (f) British Columbia; (g) Prince Edward Island; (h) Saskatchewan; (i) Alberta; (j) Newfoundland and Labrador; (k) Yukon; (l) Northwest Territories; and (m) Nunavut.
Federal Child Support Guidelines — 5
5 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.
Federal Child Support Guidelines — 6
6 The formula referred to in note 5 sets support amounts to reflect average expenditures on children by a spouse with a particular number of children and level of income. The calculation is based on the support payer’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 the portion of the Goods and Services Tax/Harmonized Sales Tax credit that is attributable to 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 payer’s limited disposable income.
Federal Child Support Guidelines — 1
Definitions 1 The definitions in this section apply in this Schedule. average tax rate [Repealed, SOR/2000-337, s. 7] child means a child of the marriage or a child who (a) is under the age of majority; or (b) is the age of majority or over but is unable, by reason of illness, disability or other cause to obtain the necessaries of life. ( enfant ) household means a spouse and any of the following persons residing with the spouse (a) any person who has a legal duty to support the spouse or whom the spouse has a legal duty to support; (b) any person who shares living expenses with the spouse or from whom the 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 spouse or the person described in paragraph (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 )
Federal Child Support Guidelines — Federal Child Support Guidelines
average tax rate [Repealed, SOR/2000-337, s. 7]
Federal Child Support Guidelines — (a)
child means a child of the marriage or a child who (a) is under the age of majority; or (b) is the age of majority or over but is unable, by reason of illness, disability or other cause to obtain the necessaries of life. ( enfant )
Federal Child Support Guidelines — (a)
household means a spouse and any of the following persons residing with the spouse (a) any person who has a legal duty to support the spouse or whom the spouse has a legal duty to support; (b) any person who shares living expenses with the spouse or from whom the 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 spouse or the person described in paragraph (a) or (b) has a legal duty to support. ( ménage )
Federal Child Support Guidelines — Federal Child Support Guidelines
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 )
Federal Child Support Guidelines — Federal Child Support Guidelines
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 in accordance with sections 15 to 20 of these Guidelines, 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 .
Federal Child Support Guidelines — Federal Child Support Guidelines
Where the information on which to base the income determination is not provided, the court may impute income in the amount it considers appropriate.
Federal Child Support Guidelines — Federal Child Support Guidelines
Adjust the annual income of each person in each household by
Federal Child Support Guidelines — (a)
(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 is 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 subparagraph (i), and (B) an amount paid by the person in respect of a child to whom the order referred to in subparagraph (ii) relates; and
Federal Child Support Guidelines — (i)
(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,
Federal Child Support Guidelines — (ii)
(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 is considered by the court to be appropriate, where the court considers the table amount to be inappropriate,
Federal Child Support Guidelines — (B)
(B) as is considered by the court to be appropriate, where the court considers the table amount to be inappropriate,
Federal Child Support Guidelines — (iii)
(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 subparagraph (i), and (B) an amount paid by the person in respect of a child to whom the order referred to in subparagraph (ii) relates; and
Federal Child Support Guidelines — (A)
(A) an amount already deducted under subparagraph (i), and
Federal Child Support Guidelines — (B)
(B) an amount paid by the person in respect of a child to whom the order referred to in subparagraph (ii) relates; and
Federal Child Support Guidelines — (b)
(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 is considered by the court to be appropriate, where the court considers the table amount to be inappropriate, (ii) any amount of child support that the person has received for any child under a judgment, order or written separation agreement.
Federal Child Support Guidelines — (i)
(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 is considered by the court to be appropriate, where the court considers the table amount to be inappropriate,
Federal Child Support Guidelines — (ii)
(ii) any amount of child support that the person has received for any child under a judgment, order or written separation agreement.
Federal Child Support Guidelines — Federal Child Support Guidelines
Add the amounts of adjusted annual income for all the persons in each household to determine the total household income for each household.
Federal Child Support Guidelines — Federal Child Support Guidelines
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
Federal Child Support Guidelines — Federal Child Support Guidelines
Divide the household income amount (Step 3) by the low-income measures amount (Step 4) to get a household income ratio for each household.
Federal Child Support Guidelines — Federal Child Support Guidelines
Compare the household income ratios. The household that has the higher ratio has the higher standard of living.
Federal Child Support Guidelines — 1
Employment expenses 1 Where the spouse is an employee, the spouse’s applicable employment expenses described in the following provisions of the Income Tax Act are deducted: (a) [Repealed, SOR/2000-337, s. 8] (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 premiums paid in respect of another employee who acts as an assistant or substitute for the 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.
Federal Child Support Guidelines — 2
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.
Federal Child Support Guidelines — 3
Spousal support and universal child care benefit 3 To calculate income for the purpose of determining an amount under an applicable table, deduct (a) the spousal support received from the other spouse; and (b) any universal child care benefit that is included to determine the spouse’s total income in the T1 General form issued by the Canada Revenue Agency.
Federal Child Support Guidelines — 3.1
Special or extraordinary expenses 3.1 To calculate income for the purpose of determining an amount under section 7 of these Guidelines, deduct the spousal support paid to the other spouse and, as applicable, make the following adjustment in respect of universal child care benefits: (a) deduct benefits that are included to determine the 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 spouse’s total income in the T1 General form issued by the Canada Revenue Agency and that are received by the spouse for a child for whom special or extraordinary expenses are being requested.
Federal Child Support Guidelines — 4
Social assistance 4 Deduct any amount of social assistance income that is not attributable to the spouse.
Federal Child Support Guidelines — 5
Dividends from taxable Canadian corporations 5 Replace the taxable amount of dividends from taxable Canadian corporations received by the spouse by the actual amount of those dividends received by the spouse.
Federal Child Support Guidelines — 6
Capital gains and capital losses 6 Replace the taxable capital gains realized in a year by the spouse by the actual amount of capital gains realized by the spouse in excess of the spouse’s actual capital losses in that year.
Federal Child Support Guidelines — 7
Business investment losses 7 Deduct the actual amount of business investment losses suffered by the spouse during the year.
Federal Child Support Guidelines — 8
Carrying charges 8 Deduct the spouse’s carrying charges and interest expenses that are paid by the spouse and that would be deductible under the Income Tax Act .
Federal Child Support Guidelines — 9
Net self-employment income 9 Where the 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 spouse does not deal at arm’s length, include that amount, unless the spouse establishes that the payments were necessary to earn the self-employment income and were reasonable in the circumstances.
Federal Child Support Guidelines — 10
Additional amount 10 Where the spouse reports income from self-employment that, in accordance with sections 34.1 and 34.2 of the Income Tax Act , includes an additional amount earned in a prior period, deduct the amount earned in the prior period, net of reserves.
Federal Child Support Guidelines — 11
Capital cost allowance for property 11 Include the spouse’s deduction for an allowable capital cost allowance with respect to real property.
Federal Child Support Guidelines — 12
Partnership or sole proprietorship income 12 Where the 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.