“Under s. 18 [of the Child Support Guidelines], the court has a discretionary power to include all or part of the pre-tax income of a corporation where it has determined that the amount of the payor’s annual income, as determined under s. 16, does not fairly reflect all the money available to the spouse for the payment of child support. The factors a court ought to consider were set out in Koester v. Koester, 2003 CanLII 2150 (ON SC), [2003] CarswellOnt 5372 (S.C.J) at para. 34:
(a) To what extent is the availability of access to pre-tax corporate income restricted by the ownership structure?
(b) What restrictions on availability are imposed by nature of the corporation’s business including the amount of capital equipment required, the nature of the industry in which the company operates, the outlook in terms of expansion or contraction, the level of debt as well as any banking or financing restrictions?
(c) Historical trends and practices of the corporation.”