Child Support Calculator
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Monthly Child Support$1,083
Annual Child Support$12,996
Per Child (Monthly)$542
Estimates based on Federal Child Support Guidelines. Use the Department of Justice Lookup Tables for official amounts.
Federal Child Support Guidelines Table (2024)
Ontario Sample Table Amounts
| Annual Income | 1 Child | 2 Children | 3 Children | 4 Children |
|---|---|---|---|---|
| $40,000 | $378 | $626 | $808 | $960 |
| $50,000 | $477 | $798 | $1,039 | $1,241 |
| $60,000 | $573 | $962 | $1,261 | $1,514 |
| $70,000 | $663 | $1,117 | $1,471 | $1,773 |
| $80,000 | $747 | $1,263 | $1,669 | $2,019 |
| $90,000 | $832 | $1,406 | $1,860 | $2,255 |
| $100,000 | $920 | $1,548 | $2,047 | $2,485 |
| $120,000 | $1,086 | $1,781 | $2,345 | $2,844 |
| $150,000 | $1,330 | $2,154 | $2,823 | $3,414 |
Amounts are approximate. Official tables vary by province.
Types of Child Support
1. Table Amounts (Basic Support)
- Set by Federal Child Support Guidelines
- Based on payor’s income
- Non-negotiable starting point
- Covers basic needs: food, clothing, shelter, school supplies
2. Section 7 Special Expenses
| Expense Type | Examples | How Shared |
|---|---|---|
| Childcare | Daycare, after-school care | Proportional to income |
| Medical/dental | Orthodontics, therapy, prescriptions | Proportional to income |
| Educational | Tutoring, private school | Proportional to income |
| Extracurricular | Sports, lessons, camps | Proportional to income |
| Post-secondary | Tuition, residence | Proportional to income |
Example: If payor earns 60% of combined income, they pay 60% of special expenses.
3. Extraordinary Expenses
| Situation | Treatment |
|---|---|
| Child with disability | Additional support |
| Exceptional educational needs | Case-by-case |
| Special medical needs | Case-by-case |
Custody Arrangements & Support
Sole Custody
| Scenario | Child Support |
|---|---|
| One parent has 90%+ time | Non-custodial parent pays full table amount |
Shared Custody (40%+ Each)
When each parent has child at least 40% of time:
| Calculation | Method |
|---|---|
| Offset approach | Each parent calculates table amount for other |
| Higher earner pays | Difference between two amounts |
| Adjustments | For actual expenses incurred |
Example:
- Parent A earns $100,000, would pay $920/month
- Parent B earns $50,000, would pay $477/month
- Parent A pays: $920 - $477 = $443/month
Split Custody
Each parent has primary custody of at least one child:
- Each pays support for child(ren) with the other parent
- Net amount paid by higher-paying parent
Income Determination
What Counts as Income
| Included | Details |
|---|---|
| Employment income | Salary, wages, commissions |
| Self-employment income | After reasonable expenses |
| Pension income | Including CPP, OAS |
| Investment income | Dividends, interest, capital gains |
| Rental income | Net of expenses |
| EI benefits | Regular and parental |
| Trust income | Distributions received |
What May Be Excluded
| Potentially Excluded | Details |
|---|---|
| One-time windfalls | May or may not be included |
| Overtime (unusual) | If not regular |
| Income from new spouse | Generally not included |
Imputing Income
Courts can impute income if parent:
- Is intentionally underemployed
- Is intentionally unemployed
- Fails to disclose income
- Hides income in corporation
When Does Child Support End?
| Province | Age of Majority | Support Until |
|---|---|---|
| Ontario | 18 | 18, or longer if in school |
| BC | 19 | 19, or longer if in school |
| Alberta | 18 | 18, or longer if in school |
| Quebec | 18 | 18, or longer if in school |
| Other provinces | 18-19 | Varies |
Support for Adult Children
Support continues if child is:
- Under parental charge (living at home)
- In full-time post-secondary education
- Unable to become self-sufficient (disability, illness)
Typically ends around age 22-25 for students.
Changing Child Support
When to Apply for Change
| Situation | Action |
|---|---|
| Income increase (10%+) | May increase support |
| Income decrease (10%+) | May decrease support |
| Custody change | Recalculate |
| Child becomes adult | May end support |
| Special expenses change | Adjust section 7 share |
How to Change
| Method | Best For |
|---|---|
| Agreement | Both parents agree |
| Mediation | Minor disagreements |
| Court application | Major disputes |
Tax Treatment
| Payment Type | Payor | Recipient |
|---|---|---|
| Child support | Not deductible | Not taxable |
| Spousal support | Deductible | Taxable |
Child support has no tax impact for either parent.
Enforcement
If support isn’t paid:
| Province | Enforcement Agency | Powers |
|---|---|---|
| Ontario | Family Responsibility Office | Wage garnishment, license suspension |
| BC | Family Maintenance Enforcement | Bank seizure, passport suspension |
| Alberta | Maintenance Enforcement | Federal tax intercept |
| All provinces | Various | Jail (extreme cases) |
Support vs Income Percentages
| Income | 1 Child % | 2 Children % | 3 Children % |
|---|---|---|---|
| $50,000 | 11.4% | 19.2% | 25.0% |
| $75,000 | 10.4% | 17.5% | 23.0% |
| $100,000 | 11.0% | 18.6% | 24.6% |
| $150,000 | 10.6% | 17.2% | 22.6% |
Undue Hardship
In exceptional cases, support can be adjusted for:
| Hardship Claimant | Examples |
|---|---|
| Payor | Crushing debt, support for other children |
| Recipient | Extraordinary expenses, undue circumstances |
Requires proving household standard of living would be lower than other household.