“This Court has held that RRSP income is “presumptively part of a spouse’s income for child support purposes.” That is because section s. 16 of the Guidelinesprovides that a person’s annual income for child support purposes is determined using the sources of income set out under the heading “Total income” on the T1 tax form. RRSP income is included as part of “Total income” on the T1 tax form: see Fraser v. Fraser, 2013 ONCA 715, 40 R.F.L. (7th) 311, at para. 97.
The inclusion of RRSP proceeds is not mandatory, however, and the court has the discretion in appropriate circumstances to do otherwise. Section 17(1) of the Guidelines provides this flexibility…”