1. The Federal Child Support Guidelines
Child support in Canada is governed by the Federal Child Support Guidelines (SOR/97-175), which apply to divorcing and divorced spouses under the Divorce Act. For unmarried parents and those using provincial family law, Ontario’s equivalent tables apply under the Family Law Act. The tables are identical.
The Guidelines set out a standardized amount. The “table amount”, based on two inputs: the paying parent’s gross annual income and the number of children. These tables remove judicial discretion from the basic calculation: the table amount is presumptively correct and is what courts order unless there are special circumstances.
Child support is a right of the child, not the receiving parent. Neither parent can waive child support on behalf of a child. Even if both parents “agree” that no support will be paid, a court can still order support. The child’s right to financial support from both parents cannot be contracted away.
2. How the Guideline Amount Is Calculated
The table amount is determined by looking up the paying parent’s gross annual income in the Ontario Child Support Table and finding the corresponding amount for the number of children. For example:
| Paying Parent Gross Income | 1 Child | 2 Children | 3 Children |
|---|
| $50,000 | $449/month | $726/month | $921/month |
| $75,000 | $688/month | $1,109/month | $1,408/month |
| $100,000 | $933/month | $1,477/month | $1,868/month |
| $150,000 | $1,391/month | $2,196/month | $2,776/month |
Note: These figures are approximate examples from the Ontario tables. Exact amounts depend on the specific income and child count. Use the official Federal Child Support Guidelines tables for precise calculations.
What Counts as Income?
Income for child support purposes is generally gross annual income as reported on line 15000 of the paying parent’s T1 income tax return. However, courts can impute additional income where a parent:
- Is deliberately unemployed or underemployed to reduce support obligations
- Has significant business expenses that are personal in nature
- Receives significant non-taxable income or benefits
- Has investment income or rental income that is not fully reported
Annual income disclosure is ongoing. Both parents are required to exchange income information every year, typically by June 30. Support amounts should be updated annually to reflect changes in income. Failing to disclose a significant income increase can result in retroactive support awards going back years.
3. Section 7 Special and Extraordinary Expenses
In addition to the table amount, Section 7 of the Guidelines provides for the sharing of certain special and extraordinary expenses. These are expenses that go beyond ordinary day-to-day costs of raising children and are shared proportionally between the parents based on their respective incomes.
| Expense Type | Examples | Sharing Rule |
|---|
| Childcare expenses | Daycare, after-school care, babysitting required for work or education | Shared proportionally to income |
| Healthcare expenses | Medical, dental, orthodontic, psychological treatment not covered by insurance | Shared proportionally to income |
| Educational expenses | Private school tuition, tutoring, post-secondary education costs | Shared proportionally, considering necessity and means |
| Extracurricular activities | Sports, arts, music lessons, but only if “extraordinary” | Shared proportionally; courts look at reasonableness |
Section 7 expenses require prior agreement or court order. You cannot unilaterally enroll a child in a $10,000/year program and demand the other parent pay their share. Major Section 7 expenses should ideally be agreed upon in advance. Disputes about Section 7 expenses are among the most common post-separation litigation issues.
4. Child Support in Shared Parenting Arrangements
When each parent has at least 40% of parenting time, the Guidelines treat the arrangement as “shared custody” and apply a different calculation method. Courts have discretion in shared custody situations, they do not automatically apply the set-off formula.
The most common approach is the set-off method: calculate what each parent would pay if the other had primary care, then subtract the smaller amount from the larger. The parent who would pay more ends up paying the difference. This almost always means the higher earner pays something to the lower earner, even with equal parenting time.
50/50 parenting time does not mean no child support. The set-off formula typically still results in the higher-earning parent paying some support to equalize the standard of living across both households. The rationale is that the child should experience a similar standard of living in both homes.
5. Changing or Varying a Child Support Order
Child support orders and agreements should be reviewed and updated regularly. A support order can be varied when there has been a material change in circumstances, including:
- A significant change in the paying parent’s income (up or down)
- A change in the parenting schedule (affecting whether shared parenting rules apply)
- A child reaching the age of majority (18 in Ontario), though support may continue for post-secondary education
- A child becoming financially independent
- A significant change in the recipient parent’s income
The parties can vary support by agreement, documented in a written amendment to the separation agreement or a consent order filed with the court. If agreement is not possible, a motion to vary is brought before the court. Courts apply a threshold test: there must be a material change in circumstances before they will entertain a variation application.
6. The Family Responsibility Office, Enforcement
In Ontario, child support orders are automatically enforced by the Family Responsibility Office (FRO), a provincial government body. When a court makes a child support order, the FRO automatically receives a copy and begins enforcement. FRO has significant powers to enforce payment, including:
- Garnishing wages directly from the paying parent’s employer
- Intercepting federal tax refunds and other government payments
- Suspending driver’s licences for default
- Registering a lien against real property
- Reporting arrears to credit bureaus
- Bringing the payor before a judge for contempt proceedings in serious cases
Parties can opt out of FRO enforcement by written agreement. If both parties prefer to manage payments privately, they can file a written agreement with FRO to withdraw the order from enforcement. This can be withdrawn at any time, if payments stop, FRO enforcement resumes immediately.
7. Frequently Asked Questions
Does child support automatically end when a child turns 18 in Ontario?
Not necessarily. Child support continues for children who are “children of the marriage” under the Divorce Act, which includes adults who are still financially dependent on their parents because they are in full-time education or because of illness or disability. Post-secondary education support is common and can extend support obligations well into a child’s early twenties.
What if the paying parent refuses to provide income information?
Courts can impute income to a parent who refuses to disclose their income, typically using their last known income, Statistics Canada average income for their occupation, or another reasonable figure. Courts take income disclosure obligations seriously, and non-disclosure can result in costs awards and imputed income at levels that exceed what the parent actually earns.
Can a parent be jailed for not paying child support?
Yes, in extreme cases. A parent who persistently refuses to pay court-ordered child support can be brought before a judge for contempt of court proceedings. In serious cases, courts can impose fines or jail time. The FRO also has the power to suspend driver’s licences for default, which is a frequently used enforcement mechanism.
How is child support calculated when the paying parent is self-employed?
For self-employed parents, courts look at the parent’s Line 15000 income plus any business expenses that are personal in nature and have been deducted for tax purposes. Courts often add back expenses such as personal vehicle costs, meals, entertainment, and other expenses that benefit the individual. A self-employed parent cannot reduce their child support obligation by running personal expenses through a corporation or business.
Can parents agree to a different child support amount than the Guidelines?
Parents can agree to a different amount, but courts must be satisfied that the agreement is appropriate for the child’s needs before incorporating it into a court order. An agreement to pay less than the table amount is generally not enforceable unless both parents have independent legal advice, the child’s needs are demonstrably met, and there are special circumstances that justify the deviation.
Is child support tax deductible in Ontario?
No. Under current Canadian tax law, child support payments are not deductible for the payor and are not taxable income for the recipient. This is different from spousal support, which is deductible/taxable where it is set out in a written agreement or court order made after 1997. This tax treatment is fixed by federal law and cannot be changed by agreement between the parties.
Questions About Child Support?
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