When is an annuity payment included in income for purposes of calculating child and spousal support?

In Laurain v. Clarke, I reviewed the legislation, and the jurisprudence interpreting it, for the purpose of determining whether annuity payments received by a payor spouse should be included in his income for purposes of determining his obligation to pay support. I stated: Neither the Federal Child Support Guidelines nor the Advisory Spousal Support Guidelines define what forms of receipts are to be included in income, when income is imputed pursuant to section 19 of the Child Support Guidelines. Based on the review that follows, I find that the court has identified the following factors, most of which help distinguish between income and capital, that the court should consider when deciding whether a given receipt should be included in income for the purposes of calculating child or spousal support: (a) Is the amount included in income for purposes of income tax? (b) Is the amount capital that generates income? c) Is the amount, if capital, compensation for loss of income? d) Has the amount, if capital, been equalized, or is it exempt? (e) Is the payment of the amount gratuitous? (f) Is the payment of the amount recurrent? (g) Were the funds typically used to finance a significant proportion of the recipient’s living expenses?[40]