Annual Income Disclosure for Child Support in British Columbia

Child support depends on income, and incomes change. Whether you pay or receive support, you probably want to know what documents should be shared, how often, and what to do if the other parent goes quiet.

This article explains how income is measured, which disclosure rules apply in British Columbia, and what options exist when information is missing. Your order or agreement may also set its own rules, so read it closely.

This article covers the law of British Columbia.

How income is measured

For child support, a parent's annual income is determined from the Total income heading of the T1 General tax form, adjusted under Schedule III of the Guidelines. If a parent's income fluctuates, the court may look at income over the last three years.

The table amount is based on the payor's income only. The recipient's income becomes relevant for sharing special or extraordinary expenses, which are shared in proportion to income, and for the shared parenting and undue hardship exceptions.

What must be disclosed and when

Under Guidelines s. 21, an applicant must include the other parent's personal income tax returns for the three most recent taxation years. The respondent must provide income documents within 30 days if in Canada or the United States, or within 60 days if elsewhere.

• Personal income tax returns for the three most recent taxation years.
• Where a parent is self-employed or controls a corporation, information about the business, since the court may include corporate pre-tax income in a shareholder, director or officer's income.
• Anything else the court or your agreement requires; the specific list depends on the facts.

For a yearly check-in, the BC Child Support Recalculation Service reviews eligible orders and agreements each year, using the paying parent's income tax information and the Guidelines tables. A court application is not always needed, and the service is free through the CSRS Portal.

Different kinds of income, different questions

A deduction is not automatically reasonable just because the Income Tax Act allows it. A capital cost allowance deduction on real property is also added back.

If the other parent refuses to share

Silence does not stop the process. The court may impute income it considers appropriate where, for example, property is not reasonably used to generate income or a parent unreasonably deducts expenses. Under the Family Law Act, evidence of a lack of financial disclosure discovered after the last order is one basis for changing, suspending or terminating an order.

If you both agree in writing on a parent's annual income, the court may accept that amount if it is reasonable given the income information. The agreement is only as good as the numbers behind it, so check them first. The exact steps for compelling documents depend on your case and are worth discussing with a lawyer.

What to do next

• Gather your own recent income documents, such as tax returns, so you are ready if the other parent asks.
• Read your order or agreement for any disclosure schedule and follow it.
• Make a written request to the other parent, and keep a dated copy.
• Note the 30-day or 60-day response times that apply.
• Check whether the Child Support Recalculation Service can review your order.
• Ask a family lawyer or accountant about self-employment income, corporate income or unusual deductions.

Frequently asked questions