Calculation Input Fields for the Payor / Recipient. (including related input fields) Click on these blue links to open the screen set out below.

Transcription

1 Calculation Input Fields for the Payor / Recipient (including related input fields) Click on these blue links to open the screen set out below. 1

2 Calculation Input Fields for the Payor / Recipient (including related input fields) Common Employment income Self-employment income (net) Other non-taxable income (auto gross up) Child care expenses Post-secondary expenses Extraordinary extracurricular expenses Intentionally under-employed/unemployed Expenses unreasonably deducted Income Employment income Employment income (owner employee) Other employment income Old Age Security pension (OAS) CPP Retirement benefit CPP Disability benefit Other pensions or superannuation Elected split-pension amount Employment insurance benefits (EI) Taxable CDN dividends (all) IN/Taxable CDN dividends (non eligible) Taxable CDN dividends (non eligible) IN/Taxable CDN dividends (all) Actual CDN dividends (eligible) Actual CDN dividends (non eligible) Interest and other investment income Net partnership income Rental income (net) Taxable capital gains Actual capital gains Self-employment income (net) Workers compensation benefits Social assistance (auto clawback) Social assistance (no clawback) Other taxable income Other non-taxable income (auto gross up) Other non-taxable income (no gross up) Disability benefits (non-taxable) 2

3 Adjustments to Income (CSG) Sch. III, ss.2-14 Social assistance not attributed to party Income paid to non-arm s length person Capital cost allowance for real property Capitalize (partnership/sole proprietorship) CCPC Employee stock options Purchase CCPC Employee stock options - Disposal s.17 Pattern of income adjustment (increase) Pattern of income adjustment (decrease) Non-recurring loss s.18 Corporate pre-tax income (CDN dividends) Corporate pre-tax income (employment) s.19 Intentionally under-employed/unemployed Income that has been diverted Property not used to generate income Income imputed for failure to provide info Expenses unreasonably deducted Income received as trust beneficiary Special Expenses (s.7) Child care expenses TD/Child care expenses (deductible portion) Child s portion of health insurance premiums TC/Medical Expenses Child s portion of medical expenses TC/Medical Expenses Extraordinary educational expenses Educational expenses (religious only) TC/Donations and gifts (religious schools only) Post-secondary expenses TC/Tuition/education/textbook credits (child) Extraordinary extracurricular expenses TC/Children s fitness amount; TC/Children s arts amount; TC/Children s activities (Ontario only) Contributions by child(ren) SE/Any of the Special Expenses (s.7) items Subsidies and benefits from third party SE/Any of the Special Expenses (s.7) items 3

4 Tax Deductions RPP deduction RRSP deduction Deduction for elected split-pension amount Union, professional, or like dues Child care expenses (deductible portion) SE/Child care expenses Business investment loss (gross) Carrying charges and interest expenses Employment expenses (Sch.III, s.1) Employment expenses (not Sch.III, s.1) Other deductions Tax Credits Children s fitness amount SE/Extraordinary extracurricular expenses Children s arts amount SE/Extraordinary extracurricular expenses Children s activities (Ontario only) SE/Extraordinary extracurricular expenses Disability amount (transfer from dependant) Tuition/education/textbook credits (self) Tuition/education/textbook credits (child) SE/Post-secondary expenses Medical expenses SE/Child s portion of health insurance premiums Donations and gifts Donations and gifts (religious schools only) SE/Educational expenses (religious only) Rent paid (Ontario only) Property tax paid (Ontario only) Other non-refundable credits Overseas employment income (OETC) IN/Employment income & TC/Overseas employment days (OETC) Overseas employment days (OETC) IN/Employment income & TC/Overseas employment income (OETC) Prior Support Obligations Spousal support paid Spousal support received Child support paid Child support received (non-taxable) Child support received (taxable) 4

5 Cash Flow Adjustments Life Insurance Extended health care, vision care, drug plan Life Insurance/Extended health (employer) Taxable benefits Other cash flow amount (decreases NDI) Other cash flow amount (increases NDI) Other Household Members Spouse Income Deductions from income (if applicable) Adjustments to income (if applicable) Other Adult Income Deductions from income (if applicable) Adjustments to income (if applicable) Number of Additional Children Undue Hardship Unusually high debts Unusually high access expenses Duty to support underage child Duty to support over-age, infirm child Legal duty to support any other person Other undue hardship circumstances Adjustments SSAG Guidelines Income (increase) Guidelines Income (decrease) Prior Children (for notional) Special Expenses Prior Child 5