“I would not interfere with the trial judge’s decision to use David’s 2017 income for support purposes, rather than a three-year average.
The starting point for determining income for both child and spousal support is ss. 16 to 20 of the Federal Child Support Guidelines, S.O.R./97-175. Section 16 sets a presumption that a spouse’s most recent annual income shall be determined from the sources of income set out in Revenue Canada’s general tax return Line 150 income: Punzo v. Punzo, 2016 ONCA 957, 90 R.F.L. (7th) 304, at para. 19. Section 17(1) permits a court to look over the last three years in the following circumstances:
17(1) If the court is of the opinion that the determination of a spouse’s annual income under section 16 would not be the fairest determination of that income, the court may have regard to the spouse’s income over the last three years and determine an amount that is fair and reasonable in light of any pattern of income, fluctuation in income or receipt of a non-recurring amount during those years.
Accordingly, “the Guidelines rely on the more recent past to predict the near future and do not adopt averaging as a default methodology:” Mason v. Mason, 2016 ONCA 725, 132 O.R. (3d) 641, at para. 138. The language in s. 17 is permissive, not mandatory. The trial judge was under no obligation to average David’s income: Decaen v. Decaen, 2013 ONCA 218, 303 O.A.C. 261, at para. 50.”