Does receiving a one-time inheritance count as income for child support purposes in Ontario?

The inheritance itself, as a one-time lump sum of capital, is generally not treated as guideline income the way ongoing earnings are, since it is a transfer of existing wealth rather than a recurring source of financial support. Once received, however, any income the inheritance then generates going forward, such as interest, dividends, or rental income if it is invested in property, is generally included in the recipient's income like any other investment return, because that ongoing income is a genuine, recurring financial benefit.

Beyond the income the inheritance produces, a court can still consider the inheritance as part of a parent's overall available resources in some circumstances, for example when assessing whether a parent has capital available that could reasonably generate more income than it currently does, or in weighing a broader picture of a parent's financial means. A parent who receives a significant inheritance and simply leaves it generating minimal return, while claiming financial hardship, may face closer scrutiny of that choice. Because the treatment depends on how the inheritance is used and what it generates afterward, both parents benefit from clarity and disclosure about a significant inheritance once it occurs.