Ms. Estabrooks’ income is relevant to determining the appropriate sharing of child care expenses pursuant to section 7 of the child maintenance guidelines. Section 7 (l) directs the court to consider “the means” of the parents when arriving at an appropriate amount. Section 7(2)states that section 7 expenses are to be “shared by the parents in proportion to their respective incomes” after taking into consideration under section 7(3) any subsidies, benefits, income tax deductions or credits relating to the expense. While the child tax benefit is not income for purposes of establishing guideline support, the benefit is a “means” of the recipient and “constitutes income to be taken into account” when apportioning section 7 expenses. See O’Regan v. O’Regan,  N.S.J. No. 219, par. 17, (N.S.S.C.).
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