What is considered income for child support?

The Child Support Guidelines provides that annual income is determined using the sources of income set out under the heading "Total Income" in the T1 General income tax return and adjusted having regard to the Schedules attached to the Child Support Guidelines, and other factors such as patterns of income, non-recurring losses, corporate income and any grounds to input income, all of which are enumerated in the Child Support Guidelines. The Child Support Guidelines further provide that the income to use is based on the annual income of the most current income source. So, if at the time of determining the child support obligations the income source is the same source of the income as from the previous calendar year tax return then that tax return would be used to determine the income. In relation to the child tax credit, disability credit and personal HST credit, reference should be made to Schedule III to the Child Support Guidelines which is the source to determine whether any of those credits should be deducted from the calculation of income. Generally, the child related credits are not income of the payor.