Offices in Ottawa and Perth
(613) 722-1500

CONTACT US (613) 722-1500

Employment Expenses – Child Support Guidelines

Employment Expenses – Child Support Guidelines

By:

Mann Lawyers

Posted August 2, 2018

The Federal Child Support Guidelines indicate how much child support is payable, based on the payor’s income and the number of children.   The Guidelines also set out rules stating how a payor’s income for child support should be determined.  The starting point, according to section 16 of the Guidelines, is the payor’s line 150 income.

There are a number of reasons why the line 150 income of a payor may need to be adjusted for child support calculation purposes.  One such reason is that the payor is an employee who has certain unavoidable employment expenses. Employment expenses can be deducted from taxable income, reducing tax payable, but do not impact a payor’s line 150 income.

Therefore, for support purposes, parents who incur certain employment expenses are allowed to deduct the expenses from their line 150 income in calculating their “Guideline income.”

The Guidelines prescribe which expenses should be deducted from a payor’s income in Schedule III.   The most common of these expenses are motor vehicle expenses, dues and expenses of performing duties (i.e. union dues), and sales expenses.  More unusual expenses that can be deducted from line 150 incomes for calculating child support include forfeited amounts and artists’ employment expenses.

These adjustments are designed to ensure that parents who have expenses from their jobs are treated comparably to employees who do not have these expenses.

This blog post was written by Mary Cybulski a member of the Family Law team.  She can be reached at 613-566-2073 or at mary.cybulski@mannlawyers.com.

More Resources

Blog |
Business Law
By: 
Can the use of a “thumbs-up” emoji in a text message create legally binding obligations? Last summer’s decision by the Saskatchewan Court of King’s Bench,[...]
Blog |
Real Estate
By: 

Posted June 26, 2024

A 2023 Ontario Superior Court case, Lake v Cambridge (City), 2023 ONSC 5200, confirmed that a purchaser is entitled to complete a transfer relying on[...]
Blog |
Business Law
By: 

Posted June 18, 2024

This is an update on my earlier blog posted in 2022 titled “New Requirements for Private Federal Corporations to Report Individuals with Significant Control Coming[...]
Blog |
Estate Litigation
By: 

Posted June 11, 2024

“For it is in giving that we receive.” –Francis of Assisi Many of us grew up hearing this mantra. Good people give back. Generous people[...]
Blog |
Real Estate
By: 
What is title? “Title” is a legal term for a person or company’s rights of ownership in a private property. This is different from a[...]
Blog |
Wills, Trusts and Estates, Business Law, Real Estate
By: 

Posted May 28, 2024

The recent announcement from the Federal Government regarding an increase in the capital gains inclusion rate for individuals, trusts, and corporations has sparked significant discussion.[...]

Subscribe to Our Newsletter

"*" indicates required fields

Name*
Consent*
This field is for validation purposes and should be left unchanged.