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

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.