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When a parent hides income, is deliberately underemployed, or structures finances to reduce support obligations, the court has broad powers to impute income. Our trial lawyers pursue aggressive disclosure and hold non-compliant parties accountable.
Book My 15-Minute Assessment →Federal Child Support Guidelines s.19 | Intentional Underemployment | Undisclosed Income | Financial Disclosure Orders
Imputing income means that the court assigns an income amount to a parent that differs from their actual reported income. Under the Federal Child Support Guidelines, SOR/97-175, s.19(1), the court may impute income where a parent is intentionally underemployed, has failed to disclose income, has diverted income, or has property not reasonably generating income. The imputed income is then used to calculate child support obligations.
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The Federal Child Support Guidelines, SOR/97-175, s.19(1), empowers the court to impute income to a parent in a range of circumstances. These include where the parent is intentionally under-employed or unemployed (s.19(1)(a)), where the parent has failed to provide income information as required (s.19(1)(a)), where the parent is exempt from paying federal or provincial income tax (s.19(1)(b)), where the parent lives in a country with significantly lower income tax rates (s.19(1)(c)), where the parent has diverted income that would affect child support (s.19(1)(d)), where the parent’s property is not reasonably utilized to generate income (s.19(1)(e)), where the parent has failed to provide income information when under a legal obligation to do so (s.19(1)(f)), or where the parent unreasonably deduces income through realization of capital losses or other means (s.19(1)(g)).
The most commonly invoked ground is intentional underemployment under s.19(1)(a). This applies where a parent voluntarily leaves employment, takes a lower-paying position, or fails to seek employment commensurate with their skills and experience. The court must determine what income the parent could reasonably be expected to earn, taking into account their education, training, work history, age, health, and the state of the labour market. Lexaltico LLP’s trial lawyers retain forensic accountants and vocational assessors to build the evidentiary record necessary to establish imputed income at trial.
Financial disclosure is the cornerstone of child support litigation. Under the Federal Child Support Guidelines, s.21, a parent has a mandatory, ongoing obligation to provide income information, including personal income tax returns, notices of assessment, and, for self-employed individuals, financial statements for any corporation or partnership in which the parent has an interest. The Family Law Rules, O. Reg. 114/99, Rule 13, further requires the production of a sworn Financial Statement (Form 13 or 13.1) and supports requests for additional financial disclosure.
When a parent fails to comply with disclosure obligations, the court may draw adverse inferences and impute income under s.19(1)(a). Our lawyers bring motions to compel disclosure, seek orders requiring the production of corporate records, personal bank statements, and business records, and pursue contempt proceedings where a parent persistently refuses to comply. We also use the Canada Revenue Agency’s Income Request Service to obtain income information directly where a parent is uncooperative.
Self-employed parents and those who earn income through corporations present particular challenges in support litigation. Under the Federal Child Support Guidelines, s.18, where a parent is a shareholder, director, or officer of a corporation, the court may consider pre-tax corporate income as part of the parent’s income for support purposes if the court finds that the parent’s reported income does not fairly reflect all the money available to the parent. This includes retained earnings, personal expenses paid through the corporation, and non-arm’s length transactions designed to reduce the parent’s apparent income.
At Lexaltico LLP, 55 University Avenue, Toronto, we work with forensic accountants to analyze corporate financial statements, identify personal benefits flowing through the corporation, and reconstruct the parent’s true income. We prepare detailed schedules showing the adjustments necessary to arrive at a fair and accurate income figure. At trial, we present this evidence through lawyer testimony and cross-examine the paying parent on the discrepancies between their lifestyle and their reported income. This rigorous approach is essential to ensuring that children receive the support they are entitled to under the law.
Use our Child Support Calculator for an instant estimate based on Ontario law. Takes under a minute, and you can have a detailed breakdown emailed to you.
The most contested version of this argument arises where the payor owns the business. Corporate income and support deals with retained earnings, discretionary expenses and what a court will accept as a genuine capital need.
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55 University Ave, Suite 1100
Toronto, ON M5J 2H7
2 Sheppard Ave East, Suite 303, Toronto, ON M2N 5Y7
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Lexaltico LLP
How Lexaltico LLP handles personal information, under PIPEDA and Ontario law.
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This site publishes several hundred pages about Ontario law. They are written carefully, they cite statutes and cases by name, and they are reviewed. None of that makes them advice about your matter. Law is applied to facts, and we do not know yours.
The difference is practical rather than technical. A page explaining that spousal support is usually indefinite after a twenty year marriage is accurate as a general statement and may be wrong about you, because of a domestic contract you signed, a period of separation you have forgotten, or an income that is not what a tax return says it is.
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