{"id":1842,"date":"2016-01-29T10:00:05","date_gmt":"2016-01-29T15:00:05","guid":{"rendered":"http:\/\/lmrfamilylaw.com\/?p=739"},"modified":"2018-04-02T13:55:16","modified_gmt":"2018-04-02T17:55:16","slug":"income-for-child-support-purposes-section-iii-of-the-child-support-guidelines","status":"publish","type":"post","link":"https:\/\/lmrlawyers.com\/fr\/income-for-child-support-purposes-section-iii-of-the-child-support-guidelines\/","title":{"rendered":"Income for Child Support Purposes: Section III of the Child Support Guidelines"},"content":{"rendered":"<p>It is the time of year when employees and investors receive T-slips detailing their earnings over the past year.<\/p>\n<p>While most child support agreements do not call for a review of child support until May (or later into June or July), it is timely to reflect on the fact that there are certain adjustments to be made to a payor\u2019s income, such that the payor\u2019s line 150 income is not in fact his or her income for child support purposes.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Union Dues<\/strong><\/p>\n<p>A common deduction from income in the Ottawa area \u2013 with its concentration of government employees \u2013 are professional dues and\/or union dues from a payor\u2019s income for child support purposes.<\/p>\n<p><a href=\"https:\/\/www.ontario.ca\/laws\/regulation\/970391#BK37\">Section 1(g) of Schedule III<\/a>\u00a0 permits the deduction from income of dues and other expenses concerning income. The sub-section of the <a href=\"http:\/\/laws-lois.justice.gc.ca\/eng\/acts\/I-3.3\/page-3.html#docCont\">Income Tax Act<\/a>\u00a0referenced (paragraph 8(1)(i)) provides:<\/p>\n<p>8 (1) In computing a taxpayer\u2019s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto<\/p>\n<p>(i) an amount paid by the taxpayer in the year, or on behalf of the taxpayer in the year if the amount paid on behalf of the taxpayer is required to be included in the taxpayer\u2019s income for the year, as<\/p>\n<p>(i) annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute,<\/p>\n<p>(ii) office rent, or salary to an assistant or substitute, the payment of which by the officer or employee was required by the contract of employment,<\/p>\n<p>(iii) the cost of supplies that were consumed directly in the performance of the duties of the office or employment and that the officer or employee was required by the contract of employment to supply and pay for,<\/p>\n<p>(iv) annual dues to maintain membership in a trade union as defined<\/p>\n<p>o\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (A) by section 3 of the Canada Labour Code, or<\/p>\n<p>o\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (B) in any provincial statute providing for the investigation, conciliation or settlement of industrial disputes,<\/p>\n<p>or to maintain membership in an association of public servants the primary object of which is to promote the improvement of the members\u2019 conditions of employment or work,<\/p>\n<p>(v) annual dues that were, pursuant to the provisions of a collective agreement, retained by the taxpayer\u2019s employer from the taxpayer\u2019s remuneration and paid to a trade union or association designated in subparagraph 8(1)(i)(iv) of which the taxpayer was not a member,<\/p>\n<p>(vi) dues to a parity or advisory committee or similar body, the payment of which was required under the laws of a province in respect of the employment for the year, and<\/p>\n<p>(vii) dues to a professions board, the payment of which was required under the laws of a province,<\/p>\n<p>to the extent that the taxpayer has not been reimbursed, and is not entitled to be reimbursed in respect thereof;<\/p>\n<p>Where the payor has paid the fee\/due, was required to pay the fee\/due and has not been reimbursed, professional fees and union dues are proper deductions from a payor\u2019s income.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Dividends from taxable Canadian Corporations<\/strong><\/p>\n<p>Dividends from taxable Canadian Corporations are treated differentially under Schedule III. Section 5 of Schedule III provides:<\/p>\n<p>Replace the taxable amount of dividends from taxable Canadian corporations received by the parent or spouse by the actual amount of those dividends received by the parent or spouse.<\/p>\n<p>The actual amount of dividends from a Canadian Corporation can be found on Box 10 of the T5 statement. The taxable amount of dividends can be found at line 120 of the T1 General form.<\/p>\n<p>This article has discussed but two of the adjustments to income contained within Schedule III of the Child Support Guidelines, if this is an area that impacts you, you should review Schedule III in its entirety. For assistance in determining your income for child support or your former spouse\/partner\u2019s income for child support please contact one of the lawyer\u2019s in <a href=\"https:\/\/lmrlawyers.com\/legal-services\/family-law-practice-group\/\">Low Murchison Radnoff LLP\u2019s family law group<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>It is the time of year when employees and investors receive T-slips detailing their earnings over the past year. While most child support agreements do not call for a review &hellip; <\/p>\n<p><a class=\"button\" href=\"https:\/\/lmrlawyers.com\/fr\/income-for-child-support-purposes-section-iii-of-the-child-support-guidelines\/\">Continuer la lecture<\/a><\/p>\n","protected":false},"author":12,"featured_media":1972,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[24],"tags":[],"class_list":["post-1842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-family-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Income for Child Support Purposes: Section III of the Child Support Guidelines<\/title>\n<meta name=\"description\" content=\"While most child support agreements do not call for a review of child support until May (or later into June or 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