•       A parent's taxable income is generally the amount of taxable income that is assessed under an Income Tax Assessment Act.

•       The Registrar might make a determination of a parent's adjusted taxable income if the parent has not lodged a tax return.

•       There are limits on the Registrar's ability to amend an assessment for past periods if the parent later lodges his or her tax return.

•       A parent can estimate the amount of his or her adjusted taxable income for days in a child support period.