Course: Determining Income Under the Child Support Guidelines

This course is from the 2015/2016 series

This course will address the issue of how an individual’s income is determined for support purposes, in particular, child support, in accordance with the Federal Child Support Guidelines. 

The determination of a party’s income in accordance with the Federal Child Support Guidelines is relevant in determining the Table amount of child support owed and the party’s proportionate share of the children’s section 7 (special/extraordinary expenses).  Furthermore, the determination of one’s income for the purpose of child support may also be relevant for the purposes of spousal support.


Topics to be covered will include:

1. What are the Child Support Guidelines (CSG)?

2. What is the purpose of determining income under the Child Support Guidelines?

  • Table amount of child support;
  • Section 7 Expenses;
  • Spousal Support (Murray v Murray)

3. What sources of income are considered under the Guidelines?

  • What is excluded from a party's income?
  • Are there any modifications to one's income? If so, what are some examples? Dividends, Capital Gains and Capital Losses, Employee Stock Options

4. Employees vs. Self-Employed Individuals

5. The Corporation

  • Income derived as a shareholder, director or officer

6. What if a party is under-employed or unemployed?

  • Imputing an income to a party for the purposes of determining support obligations

7. Financial Disclosure

  • What financial disclosure (i.e. supporting documents) is required for the purposes of determining one's income?