NEWFOUNDLAND REGULATION 45/01

NR 40/98
as amended

1. Paragraph 2(1)(f) of the Child Support Guidelines Regulations is repealed.

2. Subsection 7(1) of the regulations is repealed and the following substituted:

Special or extraordinary expenses

7. (1) In an order for child support the court may, on either parent's request, provide for an amount to cover the following expenses, or a portion of those expenses, which expenses may be estimated, taking into account the necessity of the expense in relation to the child's best interests and the reasonableness of the expense in relation to the means of the parents and those of the child and to the family's spending pattern prior to the separation:

(a) child care expenses incurred as a result of the custodial parent's employment, illness, disability or education or training for employment;

(b) the portion of medical and dental insurance premiums attributable to the child;

(c) health-related expenses that exceed insurance reimbursement by at least $100 annually, including orthodontic treatment, professional counselling provided by a psychologist, social worker, psychiatrist or other person, physiotherapy, occupational therapy, speech therapy and prescription drugs, hearing aids, glasses and contact lenses;

(d) extraordinary expenses for primary or secondary school education or for educational programs that meet the child's particular needs;

(e) expenses for post secondary education; and

(f) extraordinary expenses for extracurricular activities.

3. Section 12 of the regulations is amended by adding immediately after the word "circumstances" where it first occurs, the words "that gives rise to the making of a variation order in respect of an order for child support".

4. Section 14 of the regulations is amended by striking out the words "Revenue Canada" and substituting the words "Canada Customs and Revenue Agency".

5. Subsection 15(1) of the regulations is repealed and the following substituted:

Pattern of income

15. (1) Where a court is of the opinion that the determination of a parent's annual income under section 14 would not be the fairest determination of that income, the court may have regard to the parent's income over the last 3 years and determine an amount that is fair and reasonable in light of any pattern of income, fluctuation in income or receipt of a non-recurring amount during those years.

6. Paragraph 17(1)(h) of the regulations is repealed and the following substituted:

(h) the parent derives a significant portion of income from dividends, capital gains or other sources that are taxed at a lower rate than employment or business income or that are exempt from tax; and

7. (1) Paragraph 19(1)(b) of the regulations is amended by striking out the word "or" where it first occurs and substituting the word "and".

(2) Subsection 19(1) of the regulations is amended by striking out the word "and" at the end of paragraph (f), striking out the period at the end of paragraph (g) and substituting a semi-colon and the word "and" and by adding immediately after paragraph (g) the following:

(h) where the parent receives income from employment insurance, social assistance, a pension, workers' compensation, disability payments or other source, the most recent statement of income indicating the total amount of income from the applicable source during the current year, or if such a statement is not provided, a letter from the appropriate authority stating the required information.

8. Section 21 of the regulations is amended by striking out the word "spouse" and replacing it with the word "parent".

9. (1) Paragraph 1(a) of Schedule A to the regulations is repealed.

(2) Paragraph 1(d) of Schedule A to the regulations is amended by striking out the words "Revenue Canada" and substituting the words "Canada Customs and Revenue Agency".

10. (1) Paragraph 1(a) of Schedule B to the regulations is repealed.

(2) Section 1 of Schedule B to the regulations is amended by adding the following immediately after paragraph (f):

(f.1) paragraph 8(1)(h) concerning motor vehicle travel expenses;

(3) Paragraph 1(i) of Schedule B to the regulations is amended by striking out the word "spouse" and replacing it with the word "parent".

(4) Section 2 of Schedule B to the regulations is amended by striking out the words "Revenue Canada" and substituting the words "Canada Customs and Revenue Agency".

(5) Section 4 of Schedule B to the regulations is repealed and the following substituted:

Social assistance

4. Deduct social assistance income that is not attributable to the parent.

(6) Section 10 of Schedule B to the regulations is repealed and the following substituted:

Additional amount

10. Where the parent reports income from self-employment that, in accordance with sections 34.1 and 34.2 of the Income Tax Act (Canada), includes an additional amount earned in a prior period, deduct the amount earned in the prior period, net of reserves.

(7) Subsection 13(2) of Schedule B to the regulations is repealed and the following substituted:

(2) If the parent has disposed of the shares during a year, deduct from the income for that year the difference determined under subsection (1).