The following explains in one sentence how to calculate a sole custody child support amount according to the Child Support Guidelines. It was the winning entry in a contest, “The Guidelines In One Sentence.”
Look-up the Table (or Basic) child support amount using the number of children for whom a Table amount is payable and the Payor’s current (T1 General, line 150) Total Income adjusted according to Schedule III, s.19 imputed income, s.18 Shareholder Director and/or s.17 pattern of income considerations; then add to this Table amount, the apportioned (according to Income) Special or Extraordinary Expenses after removing the applicable amounts of income tax relief, and subsidies, benefits and/or children’s contributions received.