Income Section - Employment Insurance Benefits (EI)

Here is what the Spousal Support Calculator says...

Input the annual amount of any employment insurance and other benefits received by a party (T1, Line 119; T4E slip, Box 14 minus Box 18).

According to the CSG, annual income is determined using Line 150 ("Total income") of the T1 General form, adjusted in accordance with Schedule III and ss. 17, 18 and 19 of the CSG. This is commonly referred to as "Guidelines Income".

Note that the SSAG use the same definition of annual income as under the CSG, with some exceptions.

See the help under "Employment Income" regarding Guidelines Income caps under the CSG and ceilings, floors, and floor exceptions under the SSAG.

TIP: There is a built-in conversion feature. See the help under "Employment Income".

My Rebuttal:

Since tax returns are historical data, one must assess the current situation. Perhaps the unemployed person has returned to work. In that case, his current salary should be imputed and any amounts on this line and line 101 would be ignored. The same situation could happen if there was a parental leave.

Bottom line is the current situation must be assessed and proper income needs to be imputed and this line ignored. That is my view.