Application of child support guidelines
 21. (1) The child support recalculation service shall recalculate the child support amount in accordance with subsection 3 (1) of the child support guidelines, subject to the modifications set out in this section. O. Reg. 190/15, s. 21 (1). (2) For the purposes of determining amounts to cover special or extraordinary expenses under section 7 of the child support guidelines, (a)  if the amount of an expense has changed or the amount is for a new eligible special expense, the amount of the expense is the amount agreed to by the applicant and the responding party; and (b)  the means of the child shall not be considered by the child support recalculation service, and no amount shall be deducted from the agreed to amount to account for any contribution from the child. O. Reg. 190/15, s. 21 (2). (3) A party’s annual income for the purposes of recalculating an amount payable for child support, excluding any amount for special or extraordinary expenses, is the income amount determined in accordance with subsection (5) or (6). O. Reg. 190/15, s. 21 (3); O. Reg. 68/16, s. 3 (1); O. Reg. 33/21, s. 2 (1). (4) A party’s annual income for the purposes of recalculating an amount for special or extraordinary expenses, including calculating a new amount for eligible special expenses, is the income amount determined in accordance with subsection (5) or (6), adjusted in accordance with the following: 1.  If the party paid spousal support to the other party in the most recent taxation year, that amount shall be deducted from the party’s income amount. 2.  If the party received spousal support from the other party in the most recent taxation year, that amount shall be added to the party’s income amount. O. Reg. 190/15, s. 21 (4); O. Reg. 68/16, s. 3 (2). (5) For the purposes of subsections (3) and (4), a party’s income amount shall be determined in accordance with the following, subject to subsection (6): 1.  If the party’s income information is being provided by the Canada Revenue Agency, the party’s income amount is his or her annual total income for the most recent taxation year, as indicated in line 15000 of his or her income tax return for that year, less the deductions referred to in section 3 of Schedule III to the child support guidelines. 2.  If the party’s income information is being provided by a statement of earnings or a statement of income, the party’s income amount is his or her annualized gross income for the current year based on the gross income he or she has earned in the year to date, as indicated in the statement. 3.  If the party’s income information is being provided by pay stubs, the party’s income amount is his or her annualized gross income for the current year based on the gross income he or she has earned in the last three pay periods, as indicated by the pay stubs. 4.  If the party indicates that he or she is not receiving income from any source, the party’s income amount is $0. O. Reg. 190/15, s. 21 (5); O. Reg. 68/16, s. 3 (3); O. Reg. 588/21, s. 2. (6) If the child support recalculation service proceeds with a recalculation in the circumstances described in section 17, and income information is not available for the responding party, the responding party’s income amount is deemed, for the purposes of the recalculation, to be his or her income as set out in the order, domestic contract or notice of calculation containing the child support amount that is the subject of the recalculation, increased by the following percentage: 1.  If fewer than two years have passed since the child support amount was established or last changed, 10 per cent. 2.  If at least two but fewer than five years have passed since the child support amount was established or last changed, 15 per cent. 3.  If at least five but fewer than 10 years have passed since the child support amount was established or last changed, 20 per cent. 4.  If 10 or more years have passed since the child support amount was established or last changed, 30 per cent. O. Reg. 190/15, s. 21 (6). (7) Revoked: O. Reg. 33/21, s. 2 (2).