The basic amount
Section 3: the table amount
The starting point is the amount in the table for the province or territory where the paying parent lives, for their income and the number of children, plus any special expenses under section 7. For a child over the age of majority, a court can use that approach or set an amount that fits the child's needs and means.
Section 4: incomes over $150,000
Above $150,000 a court can use the table, or use the table on the first $150,000 and set an appropriate amount on the rest, looking at the children's needs and each parent's means.
Section 5: a spouse in place of a parent
A step-parent who stood in the place of a parent can be ordered to pay an amount the court finds appropriate, taking into account the guidelines and the other parent's duty to support the child.
Section 6: medical and dental insurance
A court can order a parent to keep the children on a health or dental plan that is available through work at a reasonable cost.
Costs on top, and parenting time
Section 7: special or extraordinary expenses
Child care, the child's share of health and dental premiums, health costs over $100 a year not covered by insurance, extraordinary school costs, post-secondary education and extraordinary extracurricular activities. They are usually shared in proportion to income. Split an expense.
Section 8: split parenting time
When each parent has at least one child living with them most of the time, each parent's table amount is worked out and the difference is paid. Calculate split custody.
Section 9: shared parenting time
When each parent has the children at least 40% of the time, the court looks at both table amounts, the higher costs of shared parenting, and each household's means and needs. Calculate shared custody.
Section 10: undue hardship
A court can change the amount if paying it would cause undue hardship, for example unusually high debts or access costs, but usually not if the paying parent's household would still have the higher standard of living.
Section 11: how payments are made
A court can set periodic payments, a lump sum, or both.
Section 14: changing an order
Support can be varied when circumstances change in a way that would lead to a different amount, such as a new income. How changes work.
How income is worked out
Sections 15 and 16: annual income
Income starts from the total income on the paying parent's T1 tax return (line 15000), adjusted by Schedule III. Canada uses gross income, not take-home pay.
Section 17: a pattern of income
If the latest year is not a fair picture, for example a one-time bonus, a court can use an average of up to three years.
Section 18: shareholders and directors
A court can include some of a company's pre-tax income when a parent controls the company.
Section 19: imputing income
A court can assign income to a parent who is deliberately under-employed or unemployed, does not disclose income, diverts income, or unreasonably deducts expenses, among other situations.
Section 20: a parent outside Canada
Income is worked out as if the parent lived in Canada.
Sections 21 and 25: proving income
Parents must exchange income information such as tax returns and notices of assessment, and once a year a parent can ask the other for updated information in writing.
Schedule III: adjustments to income
Certain amounts are taken out or added back, such as union dues and some employment expenses, spousal support paid to the other parent, and the real (not grossed-up) amount of dividends. How income is calculated.
Read the official text: Federal Child Support Guidelines, SOR/97-175. This page is a plain-English summary, not the law itself.
Your firm, right under their number
Parents in your province see this spot the moment they get their child support result. One firm per province.
General information only, not legal advice. For your situation, speak with a family lawyer or your province's family justice services.
