“Net disposable income”

Jurisdiction: Canada Canada

An after-tax measure of income, after inclusion and deduction of the amounts more fully described in Chapter 6. The starting point is Guidelines income, to which government benefits and refundable credits are added and from which income taxes and other deductions are then subtracted. For the payor spouse, child and spousal support paid is deducted. For the recipient spouse, spousal support will be included, but child support received may or may not be included, depending upon whether the measure is family net disposable income or individual net disposable income. (See also family net disposable income, government benefits and refundable credits, Guidelines income, and individual net disposable income.)

Source: Glossary of Terms - Spousal Support Advisory Guidelines July 2008, Department of Justice Canada