The Federal Child Support Guidelines:
Step-by-Step

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Line-by-line help for Worksheet 3

Undue hardship

What is undue hardship?

Undue hardship refers to excessive financial difficulties. Under the guidelines, either parent may ask for a change in the child support amount if that amount causes undue hardship for either parent or a child.

Can you use this worksheet?

You can use this worksheet when there is a claim for undue hardship.

• Worksheet 3A is for one parent's household
• Worksheet 3B is for the other parent's household

Before you start

Identify all the members of your household

The members of your household are:

• you,
• any person who has a legal duty to support you, or any person you have a legal duty to support (for example, your new spouse),
• any person who shares living expenses with you or from whom you receive an economic benefit as a result of living with that person, if it is reasonable for that person to be considered part of the household (For example, you may live with your mother and your mother may contribute part of her pension to pay for food and household bills, or the house may be hers and you live there without paying rent. In that case, count your mother as a member of your household.), and
• any child you or any member of your household has a legal duty to support (for example, your child from another marriage or your new spouse's child).

Figure out who you should complete this worksheet for

In some households, the only person with an income will be you. In other households, either your new spouse or your new spouse's child may be considered income-earning members of the household. You must include their incomes in Worksheet 3.

You must fill in the column “Other Household Member” for every income-earning member of your household. When your household has more than three people whose incomes must be included in Worksheet 3, you will need to photocopy the worksheet before you complete it, or download another copy. (Do not repeat the information for either parent on this additional form.)

Every income-earning member of the household must complete Worksheet 1.

Have your documents ready

To complete this worksheet you will need both parents' and household members' most recent income information. This consists of at least the following:

• both parents' and household members' federal income tax returns for the past three taxation years,
• the schedules to those federal income tax returns,
• the Canada Revenue Agency notices of assessment and reassessment for the past three taxation years,
• pay slips or other income records, if you need them, and
• a completed Worksheet 1 for every income-earning member of the household.

You will need to complete Worksheet 1 for each income-earning member of both parents' households. Please note that this worksheet refers to “parent” throughout, but other household members may have to complete it as well.

Note: This worksheet uses the terms parent A and parent B to help you and the other parent keep track of your information. These terms could apply to either of you.

There are three steps to calculating income for undue hardship.

1. Calculate income of household income-earning members to compare standards of living.
2. Calculate adjustments to annual income to compare standards of living.
3. Calculate the household income ratio.

1. Calculate the income of your household members

line 45 – annual income

You need to complete Worksheet 1 for every income-earning member of your household. Copy the amount from line 18 of Worksheet 1 (plus adjustments for UCCB and an elected split-pension amount if applicable) for each income-earning person in your household to line 45.

line 46 – spousal support received

Copy the amount of spousal support that you receive from the other parent, if any, on line 46. You will find this number on Worksheet 1, line 3.

line 47 – federal tax payable

When a person's latest federal income tax return is an accurate and up-to-date report on current income, deductions and credits, write the amount of federal taxes payable from line 420 of the federal income tax return on line 47.

When a person's income, deductions or credits have changed since the last tax return was filed, you will have to calculate the amount of federal taxes payable by filling in the up-to-date income, deductions and credit amounts on a federal income tax return. (You do not need to send this income tax return to anyone. It is just to help you with these calculations.) This will allow you to calculate the amount to write on lines 47 and 48. Use pay slips or other income records to update the income amount to use for the tax return. For more information on what to do when income has changed since the last tax return was filed, see If line 150 does not contain the most recent income information. When you have completed this updated income tax return, write the amount appearing on line 420 of the return on line 47.

Note: The figure on line 420 of the federal income tax return does not apply to Quebec residents. Refer to the General Income Tax and Benefit Guide for information on how to calculate actual federal taxes payable. For example, consider how the Quebec abatement will affect federal taxes.

line 48 – provincial or territorial taxes

Write the amount of provincial or territorial taxes payable from line 428 of the federal income tax return on line 48.

Note: The figure on line 428 of the federal income tax return does not apply to most Quebec residents. Refer to the Quebec income tax return (and, if applicable, line 428 on the federal income tax return) to calculate actual provincial taxes payable. Please review the notes for line 47 about using the most up-to-date income information.

line 49 – EI premiums payable

Write the amount of premiums paid under the Employment Insurance Act from line 312 of Schedule 1 of the federal income tax return (from Box 18 on all T4 slips) on line 49. Please review the notes for line 47 about using the most up-to-date information.

Line 50 – CPP and QPP premiums payable

Write the amount of contributions made to the Canada Pension Plan and the Quebec Pension Plan from lines 308 and 310 of Schedule 1 of the federal income tax return (from Box 16 and Box 17 on all T4 slips and in accordance with Schedule 8 of the federal income tax return) on line 50. Please review the notes for line 47 about using the most up-to-date information.

line 51 – total taxes and premiums payable

Add lines 47, 48, 49 and 50. Write the total on line 51.

line 52 – annual income to compare standards of living

Add lines 45 and 46 and subtract line 51.

Write the total on line 52.

2. Adjustments to annual income to compare standards of living

Deductions from income

line 53 – annual amount that causes undue hardship

Line 53 applies only to a parent who is claiming undue hardship.

Note: If both you and the other parent are claiming undue hardship, both of you could have an amount on line 53.

First, figure out the amount that represents the circumstances that cause the parent or the children to suffer undue hardship.

Below is a list of some of the circumstances that might cause undue hardship. Read through the list and identify any that apply to your situation. Please note that there may be other circumstances not listed here that could also be considered to cause undue hardship.

• You or the other parent have to pay off unusually high debts that were reasonably incurred to support the family prior to separation.
• You or the other parent have to pay unusually high debts that were reasonably incurred to earn a living.
• You or the other parent have unusually high expenses for exercising access to a child.
• You or the other parent have a legal duty under a court order, or in a separation agreement to support another person.
• You or the other parent have a legal duty to support a child who is not a child of the marriage but is under the age of majority, or is over the age of majority and unable to support himself or herself because of an illness, disability or other cause (such as continuing schooling).
• You or the other parent have a legal duty to support a person unable to support himself or herself because of an illness or disability (for example, a new spouse who cannot work because of a disability).

Please note that if a parent claims that supporting a second family causes undue hardship, there is no amount to write on line 53. The costs for this second family are taken into account in the low-income measures amount that will be included on line 62.

Now, figure out how much these circumstances cost each year. For example, it may cost a parent a significant amount each year to see the children because they live far away. Copy the amount to line 53.

line 54 – annual amount of child support payable

This is the basic amount that either parent would pay according to the child support table if the claim for undue hardship were not made. For the purposes of line 54, this amount must be changed from a monthly amount to an annual amount.

Note: Line 54 applies only to the parents, not to other household members.

line 55 – annual amount of support payable

Line 55 represents the total amount that a parent or other household member pays for support under a court order or written separation agreement. This amount could include child support or spousal support.

Do not write any amount on line 55 if line 53 already includes this support, or if the amount of support includes child support payable for a child for whom the amount on line 54 is calculated.

line 56 – total deductions

For the parent, add lines 53, 54 and 55. Write the result on line 56. For other household member(s), copy the amount from line 55 to line 56.

Additions to income

line 57 – annual amount of child support received

This is the amount that either parent would receive according to the applicable child support table if the claim for undue hardship were not made.

For the purposes of line 57, this amount must be changed from a monthly amount to an annual amount.

Note: If you wrote an amount on line 54 for either parent, you should not write an amount on line 57 on that same parent's form. The amount should appear on line 57 of the form for the other parent.

line 58 – annual amount of child support received by any household member for another child

Write the annual amount that the parent or other household member receives for child support under a court order or a written separation agreement. Do not write an amount for any children who are included in the amount on line 57.

line 59 – total additions

For the parent, add lines 57 and 58. Write the total on line 59.

For the other household member(s), copy the amount from line 58 to line 59.

3. Calculate the household income ratio

line 60 – adjusted annual income

To calculate the adjusted annual income to compare standards of living, subtract line 56 from line 52 and add line 59. Write the total on line 60.

line 61 – total annual income

Add the amounts on line 60 for each member of the household and copy the total to line 61.

Line 61 shows the total amount of adjusted annual income for all members of a household. Before you compare standards of living, you must take this amount into account in relation to the size of your household.

line 62 – low-income measures amount

Line 62 provides a way to show that a household with two adults costs more to run than a household with only one adult, and that a household with three children costs more to run than a household with only one child. The guidelines provide a low-income measures chart (figures from Statistics Canada) that gives the minimum after-tax cost to run a household, according to the number of adults and children.

First, write down the total number of people in the two households in the box below.

Note: Count all the adults and children in the household, even if they have no income. (See Before you start to identify household members.)

Household size
Write the number of household members
Parent A's household: Adults Children
Parent B's household: Adults Children

Find the appropriate line in the low-income measures table for parent A's household size, and write the corresponding amount on line 62 on Worksheet 3, part A.

For example, if parent A's household has two adult members and two children, you would look under the heading “Four persons, 2 adults and 2 children” and write $20,764 on line 62.

Now do the same for parent B's household. Find the appropriate line in the low-income measures chart for the first parent's household size, and write the corresponding amount on line 62 on Worksheet 3, part B.

line 63 – household income ratio

Divide line 61 by line 62 for each parent's household. Write the answer on line 63.

Copy the figure on line 63 for parent A's household to line 63 on Worksheet 3, part A.

Copy the figure on line 63 for parent B's household to line 63 on Worksheet 3, part B.

The household with the smaller number on line 63 is the household with the lower standard of living. For example, if one household's standard of living is 1.33 and the other's is 1.55, the first household has the lower standard of living.

If the parent claiming undue hardship lives in the household with the higher standard of living, the child support amount cannot be changed.

If the parent claiming undue hardship lives in the household with the lower standard of living and both parents or the judge agrees that there is undue hardship, then the parents or the judge can change the amount of child support that would otherwise be payable under the guidelines.

Low-income Measures Table

Household Size	Low-income Measures Amount
1 adult	$10,382
2 adults	$14,535
1 adult and 1 child	$14,535
3 adults	$18,688
2 adults and 1 child	$17,649
1 adult and 2 children	$17,649
4 adults	$22,840
3 adults and 1 child	$21,802
2 adults and 2 children	$20,764
1 adult and 3 children	$20,764
5 adults	$26,993
4 adults and 1 child	$25,955
3 adults and 2 children	$24,917
2 adults and 3 children	$23,879
1 adult and 4 children	$23,879
6 adults	$31,145
5 adults and 1 child	$30,108
4 adults and 2 children	$29,070
3 adults and 3 children	$28,031
2 adults and 4 children	$26,993
1 adult and 5 children	$26,993
7 adults	$34,261
6 adults and 1 child	$33,222
5 adults and 2 children	$32,184
4 adults and 3 children	$31,146
3 adults and 4 children	$30,108
2 adults and 5 children	$29,070
1 adult and 6 children	$29,070
8 adults	$38,413
7 adults and 1 child	$37,375
6 adults and 2 children	$36,337
5 adults and 3 children	$35,299
4 adults and 4 children	$34,261
3 adults and 5 children	$33,222
2 adults and 6 children	$32,184
1 adult and 7 children	$32,184

 “Low income cutoffs from 1994 – 2003 and low income measures from 1992 – 2001”. Catalogue no. 75F0002MIE — No. 002, Research Paper, Income research paper series, Income Statistics Division, Statistics Canada, March 2004.

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