jswizzle3737/ontario_laws_and_regs huggingface dataset:
Objectives
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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
Amount of Child Support
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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.
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
Elements of an Order for the Support of a Child
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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
Variation of Orders for the Support of a Child
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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
Income
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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
Income Information
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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.
Providing Income Information for Domestic Contracts and Other Agreements
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