Does a parent have to provide supporting documentation to support their claim for income tax deductions?

Ontario, Canada

The following excerpt is from Smith v. Pellegrini, 2008 CanLII 46927 (ON SC):

Further, as noted in Orser v. Grant, [2000] O.J. No. 1429 (S.C.J.) the onus rests upon the parent seeking to deduct expenses from income to provide meaningful supporting documentation in respect to those deductions, failing which an adverse inference may be drawn.

Further, it is clear that a parent must pay child support in accordance with the Guidelines unless there is some exceptional reason not to – Wood v. Wood, [2008] O.J. No. 26 (S.C.J.). Imputing of income in circumstances such as this may arise from a determination that unreasonable expenses have been deducted from the income otherwise earned or where there is evidence that the payor spouse is intentionally underemployed.

Other Questions

In what circumstances will a court imputed a higher income due to the fact that expenses which had been deducted from the income statement were not deducted? (Ontario, Canada)
What is the onus upon a parent seeking to deduct expenses from income from a child's income? (Ontario, Canada)
Is it reasonable to impute income to the support payor for the purposes of child support and retroactive child support? (Ontario, Canada)
Is a lump sum lump sum amount of income support payable to the recipient of prior years’s support payments reduced in the context of reduced income tax rates? (Ontario, Canada)
What is the onus upon a parent seeking to deduct expenses form income from their child's income? (Ontario, Canada)
Is an annuity that is subject to income guidelines an obligation to provide evidence to support the claim? (Ontario, Canada)
Can a percentage of the "hard costs" associated with child support be deducted from rental income for the purpose of calculating child support? (Ontario, Canada)
What is the burden of proof against a party who claims business expenses to reduce their income for child support purposes? (Ontario, Canada)
Does the fact that a husband now has a new partner and does not work outside of the home in order to reduce the amount of support he pays for his first wife’s income support? (Ontario, Canada)
What is the current income of the payor spouse for child support under the Child Support Guidelines? (Ontario, Canada)

Alexi white

"The most advanced legal research software ever built."

Trusted by top litigators from across North America.