This is what the Spousal Support Calculator says...
CPP Retirement benefit
Input the party's total annual Canada Pension Plan (CPP) benefits (T1, Line 114; T4A(P) slip, Box 20), including any CPP disability benefits .
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:
Box 20 Taxable CPP Benefits on the T4A(P) includes boxes 14, 15, 16, 17, 18 which are as follows:
Box 14 Retirement Benefit
Box 15 Survivor Benefit
Box 16 Disability Benefit
Box 17 Child Benefit
Box 18 Death Benefit
I agree that Box 14 and Box 15 should be included for spousal support purposes.
Box 16 Disability Benefit
I'll address this issue in my next blog. What a nightmare!!
Box 17 Child Benefit
This benefit is available to children once they turn 18 if they have a disabled parent. It is the childs income whether the parent receives it or not.
So there are two issues here.
1. If the spousal calculation is done for a child whose parent is disabled or
2. If the spousal calculation is done for a parent who is disabled.
My view is that since CRA deems that this is the childs money, under (1) it is included in income and under (2) it is excluded from income.
I think anyone with these circumstances should insure that the child receives the money and not the parent to prevent a parent from misusing the money
Box 18 Death Benefit
(Note sarcasm here) Great to know if you have a loved one that passes away, you will be gouged for spousal support when you probably use the money for funeral arrangements. Obviously EXCLUDED
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Thank you for all your information, it is the best i have found after searching the web for two days, and looks like i am just in time. I really need the answer to B0x 16 the CPP disability benefit, This seems to be a question the internet just can't answer, is the CPP income to be include in the total income used in spousal support calculations, does software claw this amount back if entered in the correct box (see i'm listening). Seems your having a lil break from the nightmare, but when you get up can you please continue where you left off, this is a very important issue(which is not reflected by the information available on it or by the knowledge lawyers (don't)have on it.I'll watch for an update, i am three and half years in after doing 24 years hard time, so looking to bust out and knowledge is the key (I am glad your smarter than the lawyer i fired)
ReplyDeleteIf box 16 for CPP benefits was to be included as part of total income, why would it be defined separately on line 152 from the line 150 total in the first place,is this to say CPP should not be included in the recipients income used to calculate spousal support
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