Test Your Knowledge of the Guidelines

POP QUIZ - choose the most correct answer:

1.    Which of the following statements are true?

1. income and money are terms describing the same thing
2. you may have money, but no income
3. you may have income, but no money
4. b and c
5. all of the above
6. none of the above

2.    How many different definitions (not types) of income may factor into a Guideline calculation?

1.  one
2.  two
3.  three
4.  four
5.  at least five

3.    Who may claim child care expenses on his/her personal tax return?

1.  the person who paid the child care provider
2.  the person who has custody of the children
3.  anyone who obtains an income tax receipt from the child care provider
4.  all of the above
5.  none of the above

4.    What is section 5 of the Guidelines and how does it affect a Guideline calculation?

1.  section 5 refers to the deduction of medical expenses from Guideline income.
2.  section 5 refers to the loco parentis rules and will increase the amount of child support calculated.
3.  section 5 refers to the loco parentis rules and is a reason for either the child or the adult to be included in the child support calculation.
4.  section 5 refers to obtaining medical/dental coverage for the children and allows the courts discretion in determining the amount of child support.
5.  section 5 refers to the loco parentis rules and provides a formula to determine the amount of child support.

5.    Which of the following may be deducted from "income" in determining Guideline income?

1.  professional and / or union dues
2.  child care expenses
3.  RPPs and RRSPs
4.  all of the above
5.  none of the above

6.    What is the difference between a tax deduction and a tax credit?

1. there is no difference.
2. a tax credit reduces income and a tax deduction reduces taxes otherwise payable.
3. a tax deduction reduces income and a tax credit offsets taxes otherwise payable.
4. a tax deduction will result in a tax refund even if no tax was ever paid and a tax credit will not.
5. none of the above

7.    Which of the following statements is true?

1.  all special expense items under section 7 of the Guidelines are affected by income tax.
2.  all special expense items under section 7 of the Guidelines will affect the calculation of the Canada Child Benefit.
3.  all special expense items under section 7 of the Guidelines are deductions for income tax purposes.
4.  all of the above
5.  none of the above

8.    Which of the following are not included in the calculation of the Standards of Living Test under Schedule II of the Child Support Guidelines?

1. Income taxes
2. CPP and EI
3. Canada Child Benefit (CCB), GST credits and other government rebates
4. all of the above
5. none of the above

9.    How does the application of section 10 - undue hardship affect the calculation of child support under the Guidelines?

1. it changes Guideline income for purposes of the table look-up.
2. it provides the courts with an opportunity to vary from the calculated results.
3. it reduces the amount of child support that will be awarded.
4. all of the above
5. none of the above

10.    Which of the following statements is true?

1. the Guideline calculations are not affected by income tax.
2. the determination of Guideline income is not affected by income tax.
3. the definition of Guideline income is "line 15000 ("line 150" prior to 2019) from a personal tax return."
4. all of the above
5. none of the above