The respondent father sought to vary a child support order made on consent on November 27, 2013, which imputed his annual income at $120,000.
He sought retroactive variation to January 1, 2014, based on his declared income as shown on his tax returns for 2014 ($43,813) and 2015 ($48,533).
The applicant mother opposed the motion.
The court found that the respondent had not established a material change in circumstances since the consent order.
The respondent continued in the same business and his new accountants still relied solely on information provided by him.
The court dismissed the motion to change with respect to the child support amount, finding that the respondent's reliance on declared income did not overcome the basis for the original imputation.