The Ontario guidelines for child support are the same as the
Federal Child Support Guidelines. In Ontario, an order for child
support can be made under the Family Law
Act if the parents are separated or were never
married. Such an order can also be made under the federal
Divorce Act. In either case, the same
guidelines apply. The courts have also applied the same principles
for the purpose of calculating spousal support.
A spouse's income is based on line 150 ("Total
Income") of his or her T1 general return. However, under
section 19 of the Federal Child Support Guidelines, a court may
impute income to the spouse " as it considers appropriate in
the circumstances." Nine circumstances are listed in which
income imputation may be appropriate. Because these circumstances
are intended merely as examples, the court retains discretion to
impute income in other circumstances as well. One listed
circumstance involves a situation in which a spouse is a
beneficiary under a
