Is an annuity payout made in a personal injury law suit included as income for child support purposes?

In Rivard v. Hankiewicz, 2007 ONCJ 180, Murray J. considered whether tax-free annuity payments in settlement of a personal injury law suit should be included as income for child support purposes. At ¶ 24-45, she canvassed a number of authorities and summarized their principles as follows: (a) In cases where the evidence establishes a portion was paid on account of lost wages and a portion was paid for costs of future care, some courts have determined that only the portion for lost wages will be treated as Guidelines income; (b) In cases where there is no allocation, some courts by contrast have treated the entire amount as income; and (c) In some cases, courts chose to attribute the same income to the payor as that earned prior to the accident.