Is the last years income tax return sufficient evidence?
No. Look at the pattern of income generated over the years and in the particular year. Having examined income in first instance as described above, the court on paper then has a great deal of discretion if the amount determined in first instance “would not provide the fairest determination of the annual income from that source” [Guidelines, s. 17 (1)]. The court, in this situation, is permitted to: • consider increases or decreases in income sources over the last three years and then determine income based upon the most recent year only; • where the income source has not increased or decreased steadily for the last three years, the court may take the average amount from that income source OR in that situation, the court may take any other income figure that the court considers to be “appropriate”; • consider non-recurring amounts received over the last three years and take any portion of that amount as the court considers appropriate. • Adjusting income: Self employed individuals, as a
