Generally, income is calculated using income tax returns and notices of assessment and reassessment from the Canada Revenue Agency for the past three tax years, as well as information showing current year-to-date income, such as pay stubs. There may be additional information required, depending on the situation. For example, a business owner will have to provide the financial statements from their business.


The court will look at your gross income when determining child support, not your net income. Gross income is the total money you earn before taxes or other deductions are taken out. Net income is your 'take home' pay, once taxes and deductions are removed.


The Child Support Tables are set up using gross income amounts; as they already take into account the tax rates, costs of living, and average costs of raising a child, in each province and territory. This is why each province and territory may use a different table.


Family Law - Question #3

How is ‘income’ calculated for figuring out child support amounts and does the court look at my net income?