The superior courts have consistently held that “income”, for the purposes of the [Federal Child Support Guidelines
], includes only those receipts which are included in “Total Income”, as defined by the Income Tax Act
[R.S.C. 1985, c. 1 (5th Supp.)]. Subject to any demonstrated error (deliberate or accidental) in the payor spouse's tax return, that figure can be found at line 150 of each year's return.
(W. (S.E.) v. W. (S.C.)
(2016), 2016 CarswellBC 319, 2016 BCPC 32 (B.C. Prov. Ct.) at para. 20 Gouge Prov. J.)