This paper is intended to provide insights for family law practitioners into assessing the level of income of self-employed individuals for the purposes of determining child support. The determination of self-employed income is examined in the context of three distinct business models, which serve as case studies: that of a sole-shareholder employee that operates a company; that of a sole-shareholder employee that operates a capital intensive business; and that of an individual that holds a minority share interest in a private company. Considerations for determining self-employed income are discussed, case law is reviewed, and an analysis of each of the three case studies is provided, complete with example calculations.

This paper is part of a collection presented at LESA’s Advanced Child Support program in Edmonton on February 10, 2016 and in Calgary on February 23, 2016.