<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.843298</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107152508</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">170919s2009    xxc    |o    f|0| 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">J2-468/2009E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="100" ind1="1" ind2=" ">
      <marc:subfield code="a">Boyd, John-Paul.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Obtaining reliable and repeatable SSAG calculations </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">prepared by: John-Paul Boyd.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Department of Justice, </marc:subfield>
      <marc:subfield code="c">c2009.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">ii, 51 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"November 2009."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Les Lignes directrices facultatives en matière de pensions alimentaires pour époux : pour des calculs fiables et reproductibles.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographic references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This paper will review the key data elements of the Advisory Guidelines’ formulas including the calculation of time and age, the length of the parties’ relationship, the age of the recipient of support and the youngest child’s entry into school. It will review the determination of income under the Advisory Guidelines and the tax treatments applicable to different types of income, and canvass the tax deductions, credits and benefits applicable under the Advisory Guidelines. This paper will also review the various Advisory Guidelines formulas and the circumstances in which each formula applies. Specifically, it will review the without child support formula, the basic with child support formula and the variations that apply when the parties have shared custody or split custody, when all of the children are dependent adults or step-children, and when the children live primarily with the spousal support payor"--Intro., p. 1.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Child support</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Family law</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Department of Justice. </marc:subfield>
      <marc:subfield code="b">Family, Children and Youth Section.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Les Lignes directrices facultatives en matière de pensions alimentaires pour époux </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.843300</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">311 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2017/jus/J2-468-2009-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
