What is the impact of a self-employed employee’s business income on the calculation of child support?

The court continued, at para. 36: … The wording of s. 19 of the Guidelines is open-ended (“which circumstances include”), thus indicating that the categories listed in that section are merely examples of situations in which income may be imputed. There are, therefore, other potential scenarios in which income can, and should, be imputed. Where significant amounts of untaxed business income are used for payment of personal expenses, ‘grossing up’ business income to place a spouse’s real income on a par with what it would be in a salary income context is, in my view, another such scenario. As Lane J. expressed it, in a particularly practical fashion, in Manis v. Manis, at para. 99: “The fundamental principle is that the court must estimate the actual means which the parent has available for child support. If less tax is paid, more is available.” I would add only the reminder that the Guideline table amounts are based on the gross income of salaried employees without regard to potential differences in deductions. Accordingly, attempting to achieve absolute consistency between salaried employees and the self-employed is neither necessary nor appropriate.