What Income Counts for Child Support in Ontario: Bonuses, Overtime and Dividends?

Child support income starts from the 'Total income' figure on your tax return. Where that figure would not be the fairest measure, for example because of irregular bonuses or overtime, the court may look at income over the last three years.

Some sources are adjusted. The taxable, grossed-up amount of dividends from taxable Canadian corporations, and taxable capital gains, are replaced with the actual amounts received or realized. Social assistance income that is not attributable to the parent is deducted. If both parents agree in writing on a parent's annual income, the court may use that figure if it considers it reasonable in light of the income information provided.

A court may also impute income, for example where a parent is intentionally under-employed or unemployed, unless the under-employment is required by a child's needs or the parent's reasonable educational or health needs. A parent whose income is in issue must provide tax returns and notices of assessment for the three most recent years. Your own mix of income can change the result, so confirm with a lawyer or accountant.