How is child support calculated based on income tax returns?
British Columbia, Canada
The following excerpt is from S.B.C. v. M.A.C., 2004 BCSC 1558 (CanLII):
In order to determine child support payable, the income of the paying spouse must be determined. As a general rule, a spouse’s annual income is determined from the Total Income shown on income tax returns. However, when a court finds that the determination of annual income from the returns is not the fairest way to determine income, the court has a limited jurisdiction to find the income is an amount the court considers appropriate. Bains v. Bains, [1999] B.C.J. No. 544 (S.C.) at ¶ 9, s. 16 and 17 of Federal Child Support Guidelines, SOR/97-175 (Guidelines).
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