The Federal Child Support Guidelines:
Step-by-Step

Worksheet 1

Use this worksheet to calculate your annual income for child support purposes.

You can use Line-by-line help, to help you fill out this worksheet.

Please note that some amendments to the Federal Child Support Guidelines are not reflected in this worksheet. Additional adjustments may be required if your income includes an elected split-pension amount or if anyone in your household receives Universal Child Care Benefits (UCCB)for a child.


This worksheet applies to:  
(parent, other household member)

If you and the other parent agree on the annual income that would be considered appropriate should your case go to court, write that amount on line 18, without filling out any other lines on this worksheet.

Total income before adjustments

Total income

1

Adjustments to total income

Deductions from total income (use annual amounts)

  • Child support received and included in total income

    2

  • Spousal support received from the other parent and included in total income

    3

  • Employment expenses

    4

  • Social assistance received for other members of the household

    5

  • Dividends from taxable Canadian corporations

  • 6

  • Actual business investment losses

    7

  • Carrying charges and interest expenses

    8

  • Prior-period earnings

    9

  • Sole proprietorship and partnership

  • 10

  • Total deductions from income (add lines 2 to 10)

  • 11

Additions to total income (use annual amounts)

  • Net capital gains

  • 12

  • Payments by a self-employed person to a family member or someone else not at arm's length

    13

  • Capital cost allowance for real property

    14

  • Employee stock options

    15

  • Total additions to income (add lines 12 to 15)

    16

Total income after adjustments

  • Total income with adjustments (line 1 minus line 11 plus line 16)

    17

  • Annual income for the guidelines

    18