Version of document from 2009-06-11 to 2011-12-30:

Federal Child Support Guidelines

SOR/97-175

DIVORCE ACT

Registration 1997-04-08

Federal Child Support Guidelines

P.C. 1997-469 1997-04-08

His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to section 26.1Footnote a of the Divorce ActFootnote b, hereby establishes the annexed Federal Child Support Guidelines.

Objectives

Marginal note:Objectives

 The objectives of these Guidelines are

  • (a) to establish a fair standard of support for children that ensures that they continue to benefit from the financial means of both spouses after separation;

  • (b) to reduce conflict and tension between spouses by making the calculation of child support orders more objective;

  • (c) to improve the efficiency of the legal process by giving courts and spouses guidance in setting the levels of child support orders and encouraging settlement; and

  • (d) to ensure consistent treatment of spouses and children who are in similar circumstances.

Interpretation

Marginal note:Definitions
  •  (1) The definitions in this subsection apply in these Guidelines.

    Act

    Loi

    Act means the Divorce Act. (Loi)

    child

    enfant

    child means a child of the marriage. (enfant)

    income

    revenu

    income means the annual income determined under sections 15 to 20. (revenu)

    order assignee

    cessionnaire de la créance alimentaire

    order assignee means a minister, member or agency referred to in subsection 20.1(1) of the Act to whom a child support order is assigned in accordance with that subsection. (cessionnaire de la créance alimentaire)

    spouse

    époux

    spouse has the meaning assigned by subsection 2(1) of the Act, and includes a former spouse. (époux)

    table

    table

    table means a federal child support table set out in Schedule I. (table)

    universal child care benefit

    prestation universelle pour la garde d’enfants

    universal child care benefit means a benefit provided under section 4 of the Universal Child Care Benefit Act. (prestation universelle pour la garde d’enfants)

  • Marginal note:Income Tax Act

    (2) Words and expressions that are used in sections 15 to 21 and that are not defined in this section have the meanings assigned to them under the Income Tax Act.

  • Marginal note:Most current information

    (3) Where, for the purposes of these Guidelines, any amount is determined on the basis of specified information, the most current information must be used.

  • Marginal note:Application of Guidelines

    (4) In addition to child support orders, these Guidelines apply, with such modifications as the circumstances require, to

    • (a) interim orders under subsections 15.1(2) and 19(9) of the Act;

    • (b) orders varying a child support order;

    • (c) orders referred to in subsection 19(7) of the Act; and

    • (d) recalculations under paragraph 25.1(1)(b) of the Act.

  • Marginal note:Recalculations

    (5) For greater certainty, the provisions of these Guidelines that confer a discretionary power on a court do not apply to recalculations under paragraph 25.1(1)(b) of the Act by a provincial child support service.

  • SOR/2007-59, s. 1.

Amount of Child Support

Marginal note:Presumptive rule
  •  (1) Unless otherwise provided under these Guidelines, the amount of a child support order for children under the age of majority is

    • (a) the amount set out in the applicable table, according to the number of children under the age of majority to whom the order relates and the income of the spouse against whom the order is sought; and

    • (b) the amount, if any, determined under section 7.

  • Marginal note:Child the age of majority or over

    (2) Unless otherwise provided under these Guidelines, where a child to whom a child support order relates is the age of majority or over, the amount of the child support order is

    • (a) the amount determined by applying these Guidelines as if the child were under the age of majority; or

    • (b) if the court considers that approach to be inappropriate, the amount that it considers appropriate, having regard to the condition, means, needs and other circumstances of the child and the financial ability of each spouse to contribute to the support of the child.

  • Marginal note:Applicable table

    (3) The applicable table is

    • (a) if the spouse against whom an order is sought resides in Canada,

      • (i) the table for the province in which that spouse ordinarily resides at the time the application for the child support order, or for a variation order in respect of a child support order, is made or the amount is to be recalculated under section 25.1 of the Act,

      • (ii) where the court is satisfied that the province in which that spouse ordinarily resides has changed since the time described in subparagraph (i), the table for the province in which the spouse ordinarily resides at the time of determining the amount of support, or

      • (iii) where the court is satisfied that, in the near future after determination of the amount of support, that spouse will ordinarily reside in a given province other than the province in which the spouse ordinarily resides at the time of that determination, the table for the given province; and

    • (b) if the spouse against whom an order is sought resides outside of Canada, or if the residence of that spouse is unknown, the table for the province where the other spouse ordinarily resides at the time the application for the child support order or for a variation order in respect of a child support order is made or the amount is to be recalculated under section 25.1 of the Act.

  • SOR/97-563, s. 1.
Marginal note:Incomes over $150,000

 Where the income of the spouse against whom a child support order is sought is over $150,000, the amount of a child support order is

  • (a) the amount determined under section 3; or

  • (b) if the court considers that amount to be inappropriate,

    • (i) in respect of the first $150,000 of the spouse’s income, the amount set out in the applicable table for the number of children under the age of majority to whom the order relates;

    • (ii) in respect of the balance of the spouse’s income, the amount that the court considers appropriate, having regard to the condition, means, needs and other circumstances of the children who are entitled to support and the financial ability of each spouse to contribute to the support of the children; and

    • (iii) the amount, if any, determined under section 7.

Marginal note:Spouse in place of a parent

 Where the spouse against whom a child support order is sought stands in the place of a parent for a child, the amount of a child support order is, in respect of that spouse, such amount as the court considers appropriate, having regard to these Guidelines and any other parent’s legal duty to support the child.

Marginal note:Medical and dental insurance

 In making a child support order, where medical or dental insurance coverage for the child is available to either spouse through his or her employer or otherwise at a reasonable rate, the court may order that coverage be acquired or continued.

Marginal note:Special or extraordinary expenses
  •  (1) In a child support order the court may, on either spouse’s request, provide for an amount to cover all or any portion of the following expenses, which expenses may be estimated, taking into account the necessity of the expense in relation to the child’s best interests and the reasonableness of the expense in relation to the means of the spouses and those of the child and to the family’s spending pattern prior to the separation:

    • (a) child care expenses incurred as a result of the custodial parent’s employment, illness, disability or education or training for employment;

    • (b) that portion of the medical and dental insurance premiums attributable to the child;

    • (c) health-related expenses that exceed insurance reimbursement by at least $100 annually, including orthodontic treatment, professional counselling provided by a psychologist, social worker, psychiatrist or any other person, physiotherapy, occupational therapy, speech therapy and prescription drugs, hearing aids, glasses and contact lenses;

    • (d) extraordinary expenses for primary or secondary school education or for any other educational programs that meet the child’s particular needs;

    • (e) expenses for post-secondary education; and

    • (f) extraordinary expenses for extracurricular activities.

  • Marginal note:Definition of “extraordinary expenses”

    (1.1) For the purposes of paragraphs (1)(d) and (f), the term extraordinary expenses means

    • (a) expenses that exceed those that the spouse requesting an amount for the extraordinary expenses can reasonably cover, taking into account that spouse’s income and the amount that the spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate; or

    • (b) where paragraph (a) is not applicable, expenses that the court considers are extraordinary taking into account

      • (i) the amount of the expense in relation to the income of the spouse requesting the amount, including the amount that the spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate,

      • (ii) the nature and number of the educational programs and extracurricular activities,

      • (iii) any special needs and talents of the child or children,

      • (iv) the overall cost of the programs and activities, and

      • (v) any other similar factor that the court considers relevant.

  • Marginal note:Sharing of expense

    (2) The guiding principle in determining the amount of an expense referred to in subsection (1) is that the expense is shared by the spouses in proportion to their respective incomes after deducting from the expense, the contribution, if any, from the child.

  • Marginal note:Subsidies, tax deductions, etc.

    (3) Subject to subsection (4), in determining the amount of an expense referred to in subsection (1), the court must take into account any subsidies, benefits or income tax deductions or credits relating to the expense, and any eligibility to claim a subsidy, benefit or income tax deduction or credit relating to the expense.

  • Marginal note:Universal child care benefit

    (4) In determining the amount of an expense referred to in subsection (1), the court shall not take into account any universal child care benefit or any eligibility to claim that benefit.

  • SOR/2000-337, s. 1;
  • SOR/2000-390, s. 1(F);
  • SOR/2005-400, s. 1;
  • SOR/2007-59, s. 2.
Marginal note:Split custody

 Where each spouse has custody of one or more children, the amount of a child support order is the difference between the amount that each spouse would otherwise pay if a child support order were sought against each of the spouses.

Marginal note:Shared custody

 Where a spouse exercises a right of access to, or has physical custody of, a child for not less than 40 per cent of the time over the course of a year, the amount of the child support order must be determined by taking into account

  • (a) the amounts set out in the applicable tables for each of the spouses;

  • (b) the increased costs of shared custody arrangements; and

  • (c) the conditions, means, needs and other circumstances of each spouse and of any child for whom support is sought.

Marginal note:Undue hardship
  •  (1) On either spouse’s application, a court may award an amount of child support that is different from the amount determined under any of sections 3 to 5, 8 or 9 if the court finds that the spouse making the request, or a child in respect of whom the request is made, would otherwise suffer undue hardship.

  • Marginal note:Circumstances that may cause undue hardship

    (2) Circumstances that may cause a spouse or child to suffer undue hardship include the following:

    • (a) the spouse has responsibility for an unusually high level of debts reasonably incurred to support the spouses and their children prior to the separation or to earn a living;

    • (b) the spouse has unusually high expenses in relation to exercising access to a child;

    • (c) the spouse has a legal duty under a judgment, order or written separation agreement to support any person;

    • (d) the spouse has a legal duty to support a child, other than a child of the marriage, who is

      • (i) under the age of majority, or

      • (ii) the age of majority or over but is unable, by reason of illness, disability or other cause, to obtain the necessaries of life; and

    • (e) the spouse has a legal duty to support any person who is unable to obtain the necessaries of life due to an illness or disability.

  • Marginal note:Standards of living must be considered

    (3) Despite a determination of undue hardship under subsection (1), an application under that subsection must be denied by the court if it is of the opinion that the household of the spouse who claims undue hardship would, after determining the amount of child support under any of sections 3 to 5, 8 or 9, have a higher standard of living than the household of the other spouse.

  • Marginal note:Standards of living test

    (4) In comparing standards of living for the purpose of subsection (3), the court may use the comparison of household standards of living test set out in Schedule II.

  • Marginal note:Reasonable time

    (5) Where the court awards a different amount of child support under subsection (1), it may specify, in the child support order, a reasonable time for the satisfaction of any obligation arising from circumstances that cause undue hardship and the amount payable at the end of that time.

  • Marginal note:Reasons

    (6) Where the court makes a child support order in a different amount under this section, it must record its reasons for doing so.

Elements of a Child Support Order

Marginal note:Form of payments

 The court may require in a child support order that the amount payable under the order be paid in periodic payments, in a lump sum or in a lump sum and periodic payments.

Marginal note:Security

 The court may require in the child support order that the amount payable under the order be paid or secured, or paid and secured, in the manner specified in the order.

Marginal note:Information to be specified in order

 A child support order must include the following information:

  • (a) the name and birth date of each child to whom the order relates;

  • (b) the income of any spouse whose income is used to determine the amount of the child support order;

  • (c) the amount determined under paragraph 3(1)(a) for the number of children to whom the order relates;

  • (d) the amount determined under paragraph 3(2)(b) for a child the age of majority or over;

  • (e) the particulars of any expense described in subsection 7(1), the child to whom the expense relates, and the amount of the expense or, where that amount cannot be determined, the proportion to be paid in relation to the expense; and

  • (f) the date on which the lump sum or first payment is payable and the day of the month or other time period on which all subsequent payments are to be made.

Variation of Child Support Orders

Marginal note:Circumstances for variation

 For the purposes of subsection 17(4) of the Act, any one of the following constitutes a change of circumstances that gives rise to the making of a variation order in respect of a child support order:

  • (a) in the case where the amount of child support includes a determination made in accordance with the applicable table, any change in circumstances that would result in a different child support order or any provision thereof;

  • (b) in the case where the amount of child support does not include a determination made in accordance with a table, any change in the condition, means, needs or other circumstances of either spouse or of any child who is entitled to support; and

  • (c) in the case of an order made before May 1, 1997, the coming into force of section 15.1 of the Act, enacted by section 2 of chapter 1 of the Statutes of Canada, (1997).

  • SOR/97-563, s. 2;
  • SOR/2000-337, s. 2.

Income

Marginal note:Determination of annual income
  •  (1) Subject to subsection (2), a spouse’s annual income is determined by the court in accordance with sections 16 to 20.

  • Marginal note:Agreement

    (2) Where both spouses agree in writing on the annual income of a spouse, the court may consider that amount to be the spouse’s income for the purposes of these Guidelines if the court thinks that the amount is reasonable having regard to the income information provided under section 21.

Marginal note:Calculation of annual income

 Subject to sections 17 to 20, a spouse’s annual income is determined using the sources of income set out under the heading “Total income” in the T1 General form issued by the Canada Revenue Agency and is adjusted in accordance with Schedule III.

  • SOR/2000-337, s. 3;
  • SOR/2007-59, s. 4.
Marginal note:Pattern of income
  •  (1) If the court is of the opinion that the determination of a spouse’s annual income under section 16 would not be the fairest determination of that income, the court may have regard to the spouse’s income over the last three years and determine an amount that is fair and reasonable in light of any pattern of income, fluctuation in income or receipt of a non-recurring amount during those years.

  • Marginal note:Non-recurring losses

    (2) Where a spouse has incurred a non-recurring capital or business investment loss, the court may, if it is of the opinion that the determination of the spouse’s annual income under section 16 would not provide the fairest determination of the annual income, choose not to apply sections 6 and 7 of Schedule III, and adjust the amount of the loss, including related expenses and carrying charges and interest expenses, to arrive at such amount as the court considers appropriate.

  • SOR/2000-337, s. 4.
Marginal note:Shareholder, director or officer
  •  (1) Where a spouse is a shareholder, director or officer of a corporation and the court is of the opinion that the amount of the spouse’s annual income as determined under section 16 does not fairly reflect all the money available to the spouse for the payment of child support, the court may consider the situations described in section 17 and determine the spouse’s annual income to include

    • (a) all or part of the pre-tax income of the corporation, and of any corporation that is related to that corporation, for the most recent taxation year; or

    • (b) an amount commensurate with the services that the spouse provides to the corporation, provided that the amount does not exceed the corporation’s pre-tax income.

  • Marginal note:Adjustment to corporation’s pre-tax income

    (2) In determining the pre-tax income of a corporation for the purposes of subsection (1), all amounts paid by the corporation as salaries, wages or management fees, or other payments or benefits, to or on behalf of persons with whom the corporation does not deal at arm’s length must be added to the pre-tax income, unless the spouse establishes that the payments were reasonable in the circumstances.

Marginal note:Imputing income
  •  (1) The court may impute such amount of income to a spouse as it considers appropriate in the circumstances, which circumstances include the following:

    • (a) the spouse is intentionally under-employed or unemployed, other than where the under-employment or unemployment is required by the needs of a child of the marriage or any child under the age of majority or by the reasonable educational or health needs of the spouse;

    • (b) the spouse is exempt from paying federal or provincial income tax;

    • (c) the spouse lives in a country that has effective rates of income tax that are significantly lower than those in Canada;

    • (d) it appears that income has been diverted which would affect the level of child support to be determined under these Guidelines;

    • (e) the spouse’s property is not reasonably utilized to generate income;

    • (f) the spouse has failed to provide income information when under a legal obligation to do so;

    • (g) the spouse unreasonably deducts expenses from income;

    • (h) the spouse derives a significant portion of income from dividends, capital gains or other sources that are taxed at a lower rate than employment or business income or that are exempt from tax; and

    • (i) the spouse is a beneficiary under a trust and is or will be in receipt of income or other benefits from the trust.

  • Marginal note:Reasonableness of expenses

    (2) For the purpose of paragraph (1)(g), the reasonableness of an expense deduction is not solely governed by whether the deduction is permitted under the Income Tax Act.

  • SOR/2000-337, s. 5.
Marginal note:Non-resident
  •  (1) Subject to subsection (2), where a spouse is a non-resident of Canada, the spouse’s annual income is determined as though the spouse were a resident of Canada.

  • Marginal note:Non-resident taxed at higher rates

    (2) Where a spouse is a non-resident of Canada and resides in a country that has effective rates of income tax that are significantly higher than those applicable in the province in which the other spouse ordinarily resides, the spouse’s annual income is the amount that the court determines to be appropriate taking those rates into consideration.

  • SOR/2005-400, s. 2.

Income Information

Marginal note:Obligation of applicant
  •  (1) A spouse who is applying for a child support order and whose income information is necessary to determine the amount of the order must include the following with the application:

    • (a) a copy of every personal income tax return filed by the spouse for each of the three most recent taxation years;

    • (b) a copy of every notice of assessment and reassessment issued to the spouse for each of the three most recent taxation years;

    • (c) where the spouse is an employee, the most recent statement of earnings indicating the total earnings paid in the year to date, including overtime or, where such a statement is not provided by the employer, a letter from the spouse’s employer setting out that information including the spouse’s rate of annual salary or remuneration;

    • (d) where the spouse is self-employed, for the three most recent taxation years

      • (i) the financial statements of the spouse’s business or professional practice, other than a partnership, and

      • (ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to, or on behalf of, persons or corporations with whom the spouse does not deal at arm’s length;

    • (e) where the spouse is a partner in a partnership, confirmation of the spouse’s income and draw from, and capital in, the partnership for its three most recent taxation years;

    • (f) where the spouse controls a corporation, for its three most recent taxation years

      • (i) the financial statements of the corporation and its subsidiaries, and

      • (ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to, or on behalf of, persons or corporations with whom the corporation, and every related corporation, does not deal at arm’s length;

    • (g) where the spouse is a beneficiary under a trust, a copy of the trust settlement agreement and copies of the trust’s three most recent financial statements; and

    • (h) in addition to any income information that must be included under paragraphs (c) to (g), where the spouse receives income from employment insurance, social assistance, a pension, workers compensation, disability payments or any other source, the most recent statement of income indicating the total amount of income from the applicable source during the current year, or if such a statement is not provided, a letter from the appropriate authority stating the required information.

  • Marginal note:Obligation of respondent

    (2) A spouse who is served with an application for a child support order and whose income information is necessary to determine the amount of the order, must, within 30 days after the application is served if the spouse resides in Canada or the United States or within 60 days if the spouse resides elsewhere, or such other time limit as the court specifies, provide the court, as well as the other spouse or the order assignee, as the case may be, with the documents referred to in subsection (1).

  • Marginal note:Special expenses or undue hardship

    (3) Where, in the course of proceedings in respect of an application for a child support order, a spouse requests an amount to cover expenses referred to in subsection 7(1) or pleads undue hardship, the spouse who would be receiving the amount of child support must, within 30 days after the amount is sought or undue hardship is pleaded if the spouse resides in Canada or the United States or within 60 days if the spouse resides elsewhere, or such other time limit as the court specifies, provide the court and the other spouse with the documents referred to in subsection (1).

  • Marginal note:Income over $150,000

    (4) Where, in the course of proceedings in respect of an application for a child support order, it is established that the income of the spouse who would be paying the amount of child support is greater than $150,000, the other spouse must, within 30 days after the income is established to be greater than $150,000 if the other spouse resides in Canada or the United States or within 60 days if the other spouse resides elsewhere, or such other time limit as the court specifies, provide the court and the spouse with the documents referred to in subsection (1).

  • Marginal note:Making of rules not precluded

    (5) Nothing in this section precludes the making of rules by a competent authority, within the meaning of section 25 of the Act, respecting the disclosure of income information that is considered necessary for the purposes of the determination of an amount of a child support order.

  • SOR/2000-337, s. 6.
Marginal note:Failure to comply
  •  (1) Where a spouse fails to comply with section 21, the other spouse may apply

    • (a) to have the application for a child support order set down for a hearing, or move for judgment; or

    • (b) for an order requiring the spouse who failed to comply to provide the court, as well as the other spouse or order assignee, as the case may be, with the required documents.

  • Marginal note:Costs of the proceedings

    (2) Where a court makes an order under paragraph (1)(a) or (b), the court may award costs in favour of the other spouse up to an amount that fully compensates the other spouse for all costs incurred in the proceedings.

Marginal note:Adverse inference

 Where the court proceeds to a hearing on the basis of an application under paragraph 22(1)(a), the court may draw an adverse inference against the spouse who failed to comply and impute income to that spouse in such amount as it considers appropriate.

Marginal note:Failure to comply with court order

 Where a spouse fails to comply with an order issued on the basis of an application under paragraph 22(1)(b), the court may

  • (a) strike out any of the spouse’s pleadings;

  • (b) make a contempt order against the spouse;

  • (c) proceed to a hearing, in the course of which it may draw an adverse inference against the spouse and impute income to that spouse in such amount as it considers appropriate; and

  • (d) award costs in favour of the other spouse up to an amount that fully compensates the other spouse for all costs incurred in the proceedings.

Marginal note:Continuing obligation to provide income information
  •  (1) Every spouse against whom a child support order has been made must, on the written request of the other spouse or the order assignee, not more than once a year after the making of the order and as long as the child is a child within the meaning of these Guidelines, provide that other spouse or the order assignee with

    • (a) the documents referred to in subsection 21(1) for any of the three most recent taxation years for which the spouse has not previously provided the documents;

    • (b) as applicable, any current information, in writing, about the status of any expenses included in the order pursuant to subsection 7(1); and

    • (c) as applicable, any current information, in writing, about the circumstances relied on by the court in a determination of undue hardship.

  • Marginal note:Below minimum income

    (2) Where a court has determined that the spouse against whom a child support order is sought does not have to pay child support because his or her income level is below the minimum amount required for application of the tables, that spouse must, on the written request of the other spouse, not more than once a year after the determination and as long as the child is a child within the meaning of these Guidelines, provide the other spouse with the documents referred to in subsection 21(1) for any of the three most recent taxation years for which the spouse has not previously provided the documents.

  • Marginal note:Obligation of receiving spouse

    (3) Where the income information of the spouse in favour of whom a child support order is made is used to determine the amount of the order, the spouse must, not more than once a year after the making of the order and as long as the child is a child within the meaning of these Guidelines, on the written request of the other spouse, provide the other spouse with the documents and information referred to in subsection (1).

  • Marginal note:Information requests

    (4) Where a spouse or an order assignee requests information from the other spouse under any of subsections (1) to (3) and the income information of the requesting spouse is used to determine the amount of the child support order, the requesting spouse or order assignee must include the documents and information referred to in subsection (1) with the request.

  • Marginal note:Time limit

    (5) A spouse who receives a request made under any of subsections (1) to (3) must provide the required documents within 30 days after the request’s receipt if the spouse resides in Canada or the United States and within 60 days after the request’s receipt if the spouse resides elsewhere.

  • Marginal note:Deemed receipt

    (6) A request made under any of subsections (1) to (3) is deemed to have been received 10 days after it is sent.

  • Marginal note:Failure to comply

    (7) A court may, on application by either spouse or an order assignee, where the other spouse has failed to comply with any of subsections (1) to (3)

    • (a) consider the other spouse to be in contempt of court and award costs in favour of the applicant up to an amount that fully compensates the applicant for all costs incurred in the proceedings; or

    • (b) make an order requiring the other spouse to provide the required documents to the court, as well as to the spouse or order assignee, as the case may be.

  • Marginal note:Unenforceable provision

    (8) A provision in a judgment, order or agreement purporting to limit a spouse’s obligation to provide documents under this section is unenforceable.

  • SOR/97-563, s. 3(E).
Marginal note:Provincial child support services

 A spouse or an order assignee may appoint a provincial child support service to act on their behalf for the purposes of requesting and receiving income information under any of subsections 25(1) to (3), as well as for the purposes of an application under subsection 25(7).

Coming into Force

Marginal note:Coming into force

 These Guidelines come into force on May 1, 1997.

SCHEDULE I(Subsection 2(1))Federal Child Support Tables

Notes:

  • 1 
    The federal child support tables set out the amount of monthly child support payments for each province on the basis of the annual income of the spouse ordered to pay child support (the “support payer”) and the number of children for whom a table amount is payable. Refer to these Guidelines to determine whether special measures apply.
  • 2 
    There is a threshold level of income below which no amount of child support is payable. Child support amounts are specified for incomes up to $150,000 per year. Refer to section 4 of these Guidelines to determine the amount of child support payments for support payers with annual incomes over $150,000.
  • 3 
    Income is set out in the tables in intervals of $1,000. Monthly amounts are determined by adding the applicable basic amount and the amount calculated by multiplying the applicable percentage by the portion of the income that exceeds the lower amount within that interval of income.

    Example:

    Province: British Columbia

    Number of children: 2

    Annual income of support payer: $33,760

    Basic amount: $515

    Percentage: 1.39%

    Lower amount of the income interval: $33,000

    The amount of monthly child support is calculated as follows:

    $515 + [1.39% × ($33,760-$33,000)]

    $515 + [1.39/100 × $760]

    $515 + [0.0139 × $760]

    $515 + $10.56 = $525.56

  • 4 
    There are separate tables for each province. The amounts vary from one province to another because of differences in provincial income tax rates. The tables are in the following order:
    • (a) Ontario;

    • (b) Quebec;

    • (c) Nova Scotia;

    • (d) New Brunswick;

    • (e) Manitoba;

    • (f) British Columbia;

    • (g) Prince Edward Island;

    • (h) Saskatchewan;

    • (i) Alberta;

    • (j) Newfoundland and Labrador;

    • (k) Yukon;

    • (l) Northwest Territories; and

    • (m) Nunavut.

  • 5 
    The amounts in the tables are based on economic studies of average spending on children in families at different income levels in Canada. They are calculated on the basis that child support payments are no longer taxable in the hands of the receiving parent and no longer deductible by the paying parent. They are calculated using a mathematical formula and generated by a computer program.
  • 6 
    The formula referred to in note 5 sets support amounts to reflect average expenditures on children by a spouse with a particular number of children and level of income. The calculation is based on the support payer’s income. The formula uses the basic personal amount for non-refundable tax credits to recognize personal expenses, and takes other federal and provincial income taxes and credits into account. Federal Child Tax benefits and Goods and Services Tax credits for children are excluded from the calculation. At lower income levels, the formula sets the amounts to take into account the combined impact of taxes and child support payments on the support payer’s limited disposable income.
  • SOR/97-563, ss. 4 to 9;
  • SOR/99-136, ss. 1, 2;
  • SOR/2005-400, ss. 3 to 5.

[ONTARIO]

Province: Ontario

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569995190.96560001050001059999160.79105000
8000899900.95800057000579995290.96570001060001069999240.79106000
9000999991.89900058000589995380.96580001070001079999320.79107000
1000010999281.891000059000599995480.96590001080001089999390.79108000
1100011999471.891100060000609995570.91600001090001099999470.79109000
1200012999661.891200061000619995660.87610001100001109999550.79110000
1300013999851.891300062000629995750.87620001110001119999630.79111000
14000149991041.891400063000639995840.87630001120001129999710.79112000
15000159991231.681500064000649995920.87640001130001139999790.78113000
16000169991400.811600065000659996010.93650001140001149999870.74114000
17000179991480.811700066000669996100.92660001150001159999940.74115000
18000189991560.811800067000679996200.906700011600011699910010.74116000
19000199991640.811900068000689996290.906800011700011799910090.74117000
20000209991720.772000069000699996380.906900011800011899910160.74118000
21000219991800.772100070000709996470.777000011900011999910240.74119000
22000229991880.772200071000719996540.657100012000012099910310.74120000
23000239991950.772300072000729996610.547200012100012199910390.74121000
24000249992030.772400073000739996660.657300012200012299910460.74122000
25000259992111.132500074000749996730.747400012300012399910530.74123000
26000269992221.202600075000759996800.797500012400012499910610.74124000
27000279992341.202700076000769996880.797600012500012599910680.74125000
28000289992461.202800077000779996960.797700012600012699910760.74126000
29000299992581.162900078000789997040.797800012700012799910830.74127000
30000309992701.133000079000799997120.797900012800012899910910.74128000
31000319992811.133100080000809997190.798000012900012999910980.74129000
32000329992931.133200081000819997270.798100013000013099911060.74130000
33000339993041.173300082000829997350.798200013100013199911130.74131000
34000349993160.943400083000839997430.798300013200013299911200.74132000
35000359993250.813500084000849997510.798400013300013399911280.74133000
36000369993330.823600085000859997590.798500013400013499911350.74134000
37000379993410.843700086000869997670.798600013500013599911430.74135000
38000389993500.863800087000879997740.798700013600013699911500.74136000
39000399993580.903900088000889997820.798800013700013799911580.74137000
40000409993670.934000089000899997900.798900013800013899911650.74138000
41000419993770.964100090000909997980.799000013900013999911730.74139000
42000429993860.964200091000919998060.799100014000014099911800.74140000
43000439993960.964300092000929998140.799200014100014199911870.74141000
44000449994050.964400093000939998220.799300014200014299911950.74142000
45000459994150.964500094000949998290.799400014300014399912020.74143000
46000469994250.964600095000959998370.799500014400014499912100.74144000
47000479994340.964700096000969998450.799600014500014599912170.74145000
48000489994440.854800097000979998530.799700014600014699912250.74146000
49000499994520.964900098000989998610.799800014700014799912320.74147000
50000509994620.965000099000999998690.799900014800014899912400.74148000
51000519994710.96510001000001009998770.7910000014900014999912470.74149000
52000529994810.96520001010001019998840.79101000150000or greater/12540.74150000
53000539994900.96530001020001029998920.79102000ou plus
54000549995000.96540001030001039999000.79103000
55000559995100.96550001040001049999080.79104000

Province: Ontario

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569998421.495600010500010599914651.22105000
8000899901.75800057000579998571.495700010600010699914771.22106000
90009999174.34900058000589998721.495800010700010799914891.22107000
1000010999614.341000059000599998871.495900010800010899915011.22108000
11000119991044.201100060000609999021.446000010900010999915141.22109000
12000129991463.731200061000619999161.396100011000011099915261.22110000
13000139991843.651300062000629999301.396200011100011199915381.22111000
14000149992202.211400063000639999441.396300011200011299915501.22112000
15000159992421.041500064000649999581.396400011300011399915631.21113000
16000169992531.391600065000659999721.456500011400011499915751.16114000
17000179992671.391700066000669999861.446600011500011599915861.16115000
18000189992811.3918000670006799910011.406700011600011699915981.16116000
19000199992941.3919000680006899910151.406800011700011799916091.16117000
20000209993081.3320000690006999910291.406900011800011899916211.16118000
21000219993221.3321000700007099910431.247000011900011999916331.16119000
22000229993351.3322000710007199910551.107100012000012099916441.16120000
23000239993481.3323000720007299910660.947200012100012199916561.16121000
24000249993621.3324000730007399910751.107300012200012299916671.16122000
25000259993751.3925000740007499910861.187400012300012399916791.16123000
26000269993891.3926000750007599910981.227500012400012499916901.16124000
27000279994031.3927000760007699911101.227600012500012599917021.16125000
28000289994171.3928000770007799911221.227700012600012699917141.16126000
29000299994311.3329000780007899911351.227800012700012799917251.16127000
30000309994441.2930000790007999911471.227900012800012899917371.16128000
31000319994571.5431000800008099911591.228000012900012999917481.16129000
32000329994721.6332000810008199911711.228100013000013099917601.16130000
33000339994881.6533000820008299911841.228200013100013199917721.16131000
34000349995051.6634000830008399911961.228300013200013299917831.16132000
35000359995211.5435000840008499912081.228400013300013399917951.16133000
36000369995371.5536000850008599912201.228500013400013499918061.16134000
37000379995521.5837000860008699912321.228600013500013599918181.16135000
38000389995681.6138000870008799912451.228700013600013699918291.16136000
39000399995841.6839000880008899912571.228800013700013799918411.16137000
40000409996011.7240000890008999912691.228900013800013899918531.16138000
41000419996181.7541000900009099912811.229000013900013999918641.16139000
42000429996361.4942000910009199912941.229100014000014099918761.16140000
43000439996511.4943000920009299913061.229200014100014199918871.16141000
44000449996651.4944000930009399913181.229300014200014299918991.16142000
45000459996801.4945000940009499913301.229400014300014399919101.16143000
46000469996951.4946000950009599913431.229500014400014499919221.16144000
47000479997101.4947000960009699913551.229600014500014599919341.16145000
48000489997251.3348000970009799913671.229700014600014699919451.16146000
49000499997381.4949000980009899913791.229800014700014799919571.16147000
50000509997531.4950000990009999913911.229900014800014899919681.16148000
51000519997681.495100010000010099914041.2210000014900014999919801.16149000
52000529997831.495200010100010199914161.22101000150000or greater/19921.16150000
53000539997981.495300010200010299914281.22102000ou plus
54000549998131.495400010300010399914401.22103000
55000559998271.495500010400010499914531.22104000

Province: Ontario

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699911011.915600010500010599919041.57105000
8000899901.888000570005799911201.915700010600010699919201.57106000
90009999194.689000580005899911391.915800010700010799919351.57107000
1000010999664.6810000590005999911581.915900010800010899919511.57108000
11000119991124.5211000600006099911771.866000010900010999919671.57109000
12000129991584.0212000610006199911961.816100011000011099919831.57110000
13000139991983.9313000620006299912141.816200011100011199919981.57111000
14000149992373.9014000630006399912321.816300011200011299920141.57112000
15000159992764.2115000640006499912501.816400011300011399920301.56113000
16000169993184.2316000650006599912681.866500011400011499920451.49114000
17000179993611.9517000660006699912871.856600011500011599920601.49115000
18000189993801.8618000670006799913051.796700011600011699920751.49116000
19000199993991.8619000680006899913231.796800011700011799920901.49117000
20000209994171.7820000690006999913411.796900011800011899921051.49118000
21000219994351.7821000700007099913591.617000011900011999921201.49119000
22000229994531.7822000710007199913751.467100012000012099921351.49120000
23000239994701.7823000720007299913901.257200012100012199921491.49121000
24000249994881.7824000730007399914021.467300012200012299921641.49122000
25000259995061.8625000740007499914171.537400012300012399921791.49123000
26000269995251.8626000750007599914321.577500012400012499921941.49124000
27000279995431.8627000760007699914481.577600012500012599922091.49125000
28000289995621.8628000770007799914641.577700012600012699922241.49126000
29000299995801.7729000780007899914791.577800012700012799922391.49127000
30000309995981.7230000790007999914951.577900012800012899922541.49128000
31000319996151.7231000800008099915111.578000012900012999922691.49129000
32000329996321.7232000810008199915271.578100013000013099922831.49130000
33000339996501.6133000820008299915421.578200013100013199922981.49131000
34000349996661.5534000830008399915581.578300013200013299923131.49132000
35000359996811.4135000840008499915741.578400013300013399923281.49133000
36000369996951.8836000850008599915901.578500013400013499923431.49134000
37000379997141.9237000860008699916051.578600013500013599923581.49135000
38000389997331.9638000870008799916211.578700013600013699923731.49136000
39000399997532.0539000880008899916371.578800013700013799923881.49137000
40000409997732.1140000890008999916521.578900013800013899924031.49138000
41000419997952.1741000900009099916681.579000013900013999924171.49139000
42000429998162.1742000910009199916841.579100014000014099924321.49140000
43000439998382.1743000920009299917001.579200014100014199924471.49141000
44000449998602.1744000930009399917151.579300014200014299924621.49142000
45000459998812.1745000940009499917311.579400014300014399924771.49143000
46000469999032.1746000950009599917471.579500014400014499924921.49144000
47000479999252.1747000960009699917621.579600014500014599925071.49145000
48000489999461.9648000970009799917781.579700014600014699925221.49146000
49000499999662.0249000980009899917941.579800014700014799925361.49147000
50000509999861.9150000990009999918101.579900014800014899925511.49148000
510005199910051.915100010000010099918251.5710000014900014999925661.49149000
520005299910241.915200010100010199918411.57101000150000or greater/25811.49150000
530005399910431.915300010200010299918571.57102000ou plus
540005499910631.915400010300010399918721.57103000
550005599910821.915500010400010499918881.57104000

Province: Ontario

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913102.475600010500010599922631.86105000
8000899902.018000570005799913352.265700010600010699922821.86106000
90009999205.019000580005899913582.265800010700010799923001.86107000
1000010999705.0110000590005999913802.265900010800010899923191.86108000
11000119991204.8411000600006099914032.216000010900010999923381.86109000
12000129991694.3112000610006199914252.156100011000011099923561.86110000
13000139992124.2213000620006299914462.156200011100011199923751.86111000
14000149992544.1814000630006399914682.156300011200011299923931.86112000
15000159992964.5115000640006499914892.156400011300011399924121.84113000
16000169993414.5316000650006599915112.206500011400011499924301.76114000
17000179993864.5317000660006699915332.186600011500011599924481.76115000
18000189994324.5318000670006799915552.126700011600011699924651.76116000
19000199994772.9219000680006899915762.126800011700011799924831.76117000
20000209995062.1420000690006999915972.126900011800011899925011.76118000
21000219995282.1421000700007099916181.917000011900011999925181.76119000
22000229995492.1422000710007199916371.767100012000012099925361.76120000
23000239995702.1423000720007299916551.517200012100012199925531.76121000
24000249995922.1424000730007399916701.767300012200012299925711.76122000
25000259996132.2425000740007499916881.827400012300012399925891.76123000
26000269996362.2426000750007599917061.867500012400012499926061.76124000
27000279996582.2427000760007699917241.867600012500012599926241.76125000
28000289996802.2428000770007799917431.867700012600012699926411.76126000
29000299997032.1429000780007899917621.867800012700012799926591.76127000
30000309997242.0830000790007999917801.867900012800012899926771.76128000
31000319997452.0831000800008099917991.868000012900012999926941.76129000
32000329997662.0832000810008199918171.868100013000013099927121.76130000
33000339997861.9633000820008299918361.868200013100013199927291.76131000
34000349998061.9034000830008399918551.868300013200013299927471.76132000
35000359998251.7035000840008499918731.868400013300013399927641.76133000
36000369998421.7236000850008599918921.868500013400013499927821.76134000
37000379998591.7637000860008699919101.868600013500013599928001.76135000
38000389998771.8138000870008799919291.868700013600013699928171.76136000
39000399998951.9739000880008899919471.868800013700013799928351.76137000
40000409999152.4240000890008999919661.868900013800013899928521.76138000
41000419999392.4941000900009099919851.869000013900013999928701.76139000
42000429999642.4942000910009199920031.869100014000014099928881.76140000
43000439999892.4943000920009299920221.869200014100014199929051.76141000
440004499910142.4944000930009399920401.869300014200014299929231.76142000
450004599910392.4945000940009499920591.869400014300014399929401.76143000
460004699910642.4946000950009599920771.869500014400014499929581.76144000
470004799910882.4947000960009699920961.869600014500014599929761.76145000
480004899911132.2548000970009799921151.869700014600014699929931.76146000
490004999911362.4949000980009899921331.869800014700014799930111.76147000
500005099911612.4950000990009999921521.869900014800014899930281.76148000
510005199911862.495100010000010099921701.8610000014900014999930461.76149000
520005299912112.495200010100010199921891.86101000150000or greater/30641.76150000
530005399912352.495300010200010299922071.86102000ou plus
540005499912602.495400010300010399922261.86103000
550005599912852.495500010400010499922451.86104000

Province: Ontario

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699914712.765600010500010599925632.10105000
8000899902.018000570005799914982.765700010600010699925842.10106000
90009999205.019000580005899915262.765800010700010799926052.10107000
1000010999705.0110000590005999915542.765900010800010899926262.10108000
11000119991204.8411000600006099915812.716000010900010999926462.10109000
12000129991694.3112000610006199916082.656100011000011099926672.10110000
13000139992124.2213000620006299916352.656200011100011199926882.10111000
14000149992544.1814000630006399916612.656300011200011299927092.10112000
15000159992964.5115000640006499916882.536400011300011399927302.07113000
16000169993414.5316000650006599917132.486500011400011499927511.98114000
17000179993864.5317000660006699917382.466600011500011599927711.98115000
18000189994324.5318000670006799917632.396700011600011699927911.98116000
19000199994774.5319000680006899917862.396800011700011799928111.98117000
20000209995224.3520000690006999918102.396900011800011899928301.98118000
21000219995664.3521000700007099918342.167000011900011999928501.98119000
22000229996094.3522000710007199918562.007100012000012099928701.98120000
23000239996532.5523000720007299918761.737200012100012199928901.98121000
24000249996782.4524000730007399918932.007300012200012299929101.98122000
25000259997032.5625000740007499919132.067400012300012399929301.98123000
26000269997282.5626000750007599919342.107500012400012499929501.98124000
27000279997542.5627000760007699919552.107600012500012599929691.98125000
28000289997792.5628000770007799919762.107700012600012699929891.98126000
29000299998052.4429000780007899919972.107800012700012799930091.98127000
30000309998292.3730000790007999920182.107900012800012899930291.98128000
31000319998532.3731000800008099920392.108000012900012999930491.98129000
32000329998772.3732000810008199920602.108100013000013099930691.98130000
33000339999002.2633000820008299920812.108200013100013199930881.98131000
34000349999232.1834000830008399921022.108300013200013299931081.98132000
35000359999451.9735000840008499921222.108400013300013399931281.98133000
36000369999651.9936000850008599921432.108500013400013499931481.98134000
37000379999842.0437000860008699921642.108600013500013599931681.98135000
380003899910052.0938000870008799921852.108700013600013699931881.98136000
390003999910262.2039000880008899922062.108800013700013799932081.98137000
400004099910482.2740000890008999922272.108900013800013899932271.98138000
410004199910702.3441000900009099922482.109000013900013999932471.98139000
420004299910942.3442000910009199922692.109100014000014099932671.98140000
430004399911172.4943000920009299922902.109200014100014199932871.98141000
440004499911422.7644000930009399923112.109300014200014299933071.98142000
450004599911702.7645000940009499923322.109400014300014399933271.98143000
460004699911972.7646000950009599923532.109500014400014499933471.98144000
470004799912252.7647000960009699923742.109600014500014599933661.98145000
480004899912532.4848000970009799923952.109700014600014699933861.98146000
490004999912772.7649000980009899924162.109800014700014799934061.98147000
500005099913052.7650000990009999924372.109900014800014899934261.98148000
510005199913332.765100010000010099924582.1010000014900014999934461.98149000
520005299913602.765200010100010199924792.10101000150000or greater/34661.98150000
530005399913882.765300010200010299925002.10102000ou plus
540005499914152.765400010300010399925212.10103000
550005599914432.765500010400010499925422.10104000

Province: Ontario

No. Of Children/Nbre d’enfants: Six or more/Six ou plus

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699916072.995600010500010599928162.30105000
8000899902.018000570005799916372.995700010600010699928392.30106000
90009999205.019000580005899916662.995800010700010799928622.30107000
1000010999705.0110000590005999916962.995900010800010899928852.30108000
11000119991204.8411000600006099917262.936000010900010999929082.30109000
12000129991694.3112000610006199917562.886100011000011099929312.30110000
13000139992124.2213000620006299917842.886200011100011199929542.30111000
14000149992544.1814000630006399918132.886300011200011299929772.30112000
15000159992964.5115000640006499918422.886400011300011399930002.27113000
16000169993414.5316000650006599918712.956500011400011499930232.18114000
17000179993864.5317000660006699919002.946600011500011599930442.18115000
18000189994324.5318000670006799919302.916700011600011699930662.18116000
19000199994774.5319000680006899919592.916800011700011799930882.18117000
20000209995224.3520000690006999919882.916900011800011899931102.18118000
21000219995664.3521000700007099920172.397000011900011999931312.18119000
22000229996094.3522000710007199920412.217100012000012099931532.18120000
23000239996534.3523000720007299920631.917200012100012199931752.18121000
24000249996964.3524000730007399920822.217300012200012299931972.18122000
25000259997404.5325000740007499921042.277400012300012399932182.18123000
26000269997854.5326000750007599921272.307500012400012499932402.18124000
27000279998303.2727000760007699921502.307600012500012599932622.18125000
28000289998632.8328000770007799921732.307700012600012699932842.18126000
29000299998912.7029000780007899921962.307800012700012799933052.18127000
30000309999182.6230000790007999922192.307900012800012899933272.18128000
31000319999452.6231000800008099922422.308000012900012999933492.18129000
32000329999712.6232000810008199922652.308100013000013099933712.18130000
33000339999972.5033000820008299922882.308200013100013199933922.18131000
340003499910222.4334000830008399923112.308300013200013299934142.18132000
350003599910462.1935000840008499923342.308400013300013399934362.18133000
360003699910682.2136000850008599923562.308500013400013499934582.18134000
370003799910902.2737000860008699923792.308600013500013599934792.18135000
380003899911132.3338000870008799924022.308700013600013699935012.18136000
390003999911362.4539000880008899924252.308800013700013799935232.18137000
400004099911612.5240000890008999924482.308900013800013899935452.18138000
410004199911862.6041000900009099924712.309000013900013999935662.18139000
420004299912122.6042000910009199924942.309100014000014099935882.18140000
430004399912382.6043000920009299925172.309200014100014199936102.18141000
440004499912642.6044000930009399925402.309300014200014299936322.18142000
450004599912902.6045000940009499925632.309400014300014399936532.18143000
460004699913162.6046000950009599925862.309500014400014499936752.18144000
470004799913422.8447000960009699926092.309600014500014599936972.18145000
480004899913702.6948000970009799926322.309700014600014699937192.18146000
490004999913972.9949000980009899926552.309800014700014799937402.18147000
500005099914272.9950000990009999926782.309900014800014899937622.18148000
510005199914572.995100010000010099927012.3010000014900014999937842.18149000
520005299914872.995200010100010199927242.30101000150000or greater/38062.18150000
530005399915172.995300010200010299927472.30102000ou plus
540005499915472.995400010300010399927702.30103000
550005599915772.995500010400010499927932.30104000
  • SOR/97-563, ss. 4 to 9;
  • SOR/99-136, ss. 1, 2;
  • SOR/2005-400, ss. 3 to 5.

[QUEBEC/QUÉBEC]

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: One/Un

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569994550.90560001050001059998430.75105000
8000899901.53800057000579994640.90570001060001069998510.75106000
90009999151.91900058000589994740.90580001070001079998580.75107000
1000010999341.911000059000599994830.90590001080001089998660.75108000
1100011999531.911100060000609994920.90600001090001099998740.75109000
1200012999731.911200061000619995010.90610001100001109998810.75110000
1300013999921.911300062000629995100.90620001110001119998890.75111000
14000149991111.911400063000639995190.90630001120001129998960.75112000
15000159991301.911500064000649995280.90640001130001139999040.75113000
16000169991490.341600065000659995370.90650001140001149999110.72114000
17000179991520.341700066000669995460.90660001150001159999180.72115000
18000189991560.341800067000679995550.85670001160001169999260.72116000
19000199991590.341900068000689995630.80680001170001179999330.72117000
20000209991630.342000069000699995710.80690001180001189999400.72118000
21000219991660.342100070000709995790.75700001190001199999470.72119000
22000229991700.342200071000719995870.75710001200001209999540.72120000
23000239991730.342300072000729995950.75720001210001219999620.72121000
24000249991760.342400073000739996020.75730001220001229999690.72122000
25000259991800.602500074000749996100.75740001230001239999760.72123000
26000269991860.902600075000759996170.75750001240001249999830.72124000
27000279991950.892700076000769996250.75760001250001259999900.72125000
28000289992040.862800077000779996320.75770001260001269999970.72126000
29000299992120.822900078000789996400.757800012700012799910050.72127000
30000309992200.793000079000799996470.757900012800012899910120.72128000
31000319992280.793100080000809996550.758000012900012999910190.72129000
32000329992360.793200081000819996620.758100013000013099910260.72130000
33000339992440.793300082000829996700.758200013100013199910330.72131000
34000349992520.793400083000839996770.758300013200013299910410.72132000
35000359992600.763500084000849996850.758400013300013399910480.72133000
36000369992680.833600085000859996930.758500013400013499910550.72134000
37000379992760.883700086000869997000.758600013500013599910620.72135000
38000389992850.883800087000879997080.758700013600013699910690.72136000
39000399992940.903900088000889997150.758800013700013799910770.72137000
40000409993030.934000089000899997230.758900013800013899910840.72138000
41000419993120.964100090000909997300.759000013900013999910910.72139000
42000429993210.964200091000919997380.759100014000014099910980.72140000
43000439993310.964300092000929997450.759200014100014199911050.72141000
44000449993410.964400093000939997530.759300014200014299911130.72142000
45000459993500.964500094000949997600.759400014300014399911200.72143000
46000469993600.964600095000959997680.759500014400014499911270.72144000
47000479993690.964700096000969997760.759600014500014599911340.72145000
48000489993790.964800097000979997830.759700014600014699911410.72146000
49000499993890.964900098000989997910.759800014700014799911490.72147000
50000509993980.965000099000999997980.759900014800014899911560.72148000
51000519994080.96510001000001009998060.7510000014900014999911630.72149000
52000529994170.96520001010001019998130.75101000150000or greater/11700.72150000
53000539994270.96530001020001029998210.75102000ou plus
54000549994370.96540001030001039998280.75103000
55000559994460.92550001040001049998360.75104000

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: Two/Deux

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569997411.345600010500010599913361.17105000
8000899903.30800057000579997541.345700010600010699913481.17106000
90009999334.48900058000589997681.345800010700010799913601.17107000
1000010999784.481000059000599997811.345900010800010899913721.17108000
11000119991234.481100060000609997941.346000010900010999913831.17109000
12000129991674.381200061000619998081.346100011000011099913951.17110000
13000139992113.531300062000629998211.346200011100011199914071.17111000
14000149992461.171400063000639998351.346300011200011299914181.17112000
15000159992580.621500064000649998481.346400011300011399914301.16113000
16000169992640.901600065000659998611.346500011400011499914421.12114000
17000179992730.901700066000669998751.346600011500011599914531.12115000
18000189992820.901800067000679998881.296700011600011699914641.12116000
19000199992910.901900068000689999011.256800011700011799914751.12117000
20000209993000.902000069000699999131.256900011800011899914871.12118000
21000219993090.902100070000709999261.177000011900011999914981.12119000
22000229993180.902200071000719999381.177100012000012099915091.12120000
23000239993270.902300072000729999491.177200012100012199915201.12121000
24000249993370.902400073000739999611.177300012200012299915311.12122000
25000259993460.902500074000749999731.177400012300012399915431.12123000
26000269993550.902600075000759999851.177500012400012499915541.12124000
27000279993640.742700076000769999961.177600012500012599915651.12125000
28000289993711.0228000770007799910081.177700012600012699915761.12126000
29000299993811.2029000780007899910201.177800012700012799915871.12127000
30000309993931.1630000790007999910311.177900012800012899915981.12128000
31000319994051.1631000800008099910431.178000012900012999916101.12129000
32000329994171.1632000810008199910551.178100013000013099916211.12130000
33000339994281.1633000820008299910671.178200013100013199916321.12131000
34000349994401.1634000830008399910781.178300013200013299916431.12132000
35000359994521.1235000840008499910901.178400013300013399916541.12133000
36000369994631.2236000850008599911021.178500013400013499916661.12134000
37000379994751.2937000860008699911141.178600013500013599916771.12135000
38000389994881.2938000870008799911251.178700013600013699916881.12136000
39000399995011.3339000880008899911371.178800013700013799916991.12137000
40000409995141.3840000890008999911491.178900013800013899917101.12138000
41000419995281.4241000900009099911601.179000013900013999917221.12139000
42000429995421.4242000910009199911721.179100014000014099917331.12140000
43000439995561.4243000920009299911841.179200014100014199917441.12141000
44000449995711.4244000930009399911961.179300014200014299917551.12142000
45000459995851.4245000940009499912071.179400014300014399917661.12143000
46000469995991.4246000950009599912191.179500014400014499917771.12144000
47000479996131.4247000960009699912311.179600014500014599917891.12145000
48000489996281.4248000970009799912431.179700014600014699918001.12146000
49000499996421.4249000980009899912541.179800014700014799918111.12147000
50000509996561.4250000990009999912661.179900014800014899918221.12148000
51000519996701.425100010000010099912781.1710000014900014999918331.12149000
52000529996851.425200010100010199912891.17101000150000or greater/18451.12150000
53000539996991.425300010200010299913011.17102000ou plus
54000549997131.425400010300010399913131.17103000
55000559997271.365500010400010499913251.17104000

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: Three/Trois

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
07999056000569999691.685600010500010599917311.51105000
8000899903.56800057000579999861.685700010600010699917461.51106000
90009999364.829000580005899910031.685800010700010799917611.51107000
1000010999844.8210000590005999910201.685900010800010899917761.51108000
11000119991324.8211000600006099910371.686000010900010999917911.51109000
12000129991804.7212000610006199910541.686100011000011099918061.51110000
13000139992273.8013000620006299910701.686200011100011199918211.51111000
14000149992653.7714000630006399910871.686300011200011299918361.51112000
15000159993033.7715000640006499911041.686400011300011399918511.49113000
16000169993412.9316000650006599911211.686500011400011499918661.44114000
17000179993701.3517000660006699911381.686600011500011599918811.44115000
18000189993841.3518000670006799911551.646700011600011699918951.44116000
19000199993971.3519000680006899911711.606800011700011799919101.44117000
20000209994111.3520000690006999911871.606900011800011899919241.44118000
21000219994241.3521000700007099912031.517000011900011999919381.44119000
22000229994381.3522000710007199912181.517100012000012099919531.44120000
23000239994511.3523000720007299912331.517200012100012199919671.44121000
24000249994651.3524000730007399912481.517300012200012299919811.44122000
25000259994781.3525000740007499912631.517400012300012399919961.44123000
26000269994921.3526000750007599912781.517500012400012499920101.44124000
27000279995051.1827000760007699912931.517600012500012599920251.44125000
28000289995170.8828000770007799913091.517700012600012699920391.44126000
29000299995260.7929000780007899913241.517800012700012799920531.44127000
30000309995341.2730000790007999913391.517900012800012899920681.44128000
31000319995461.4631000800008099913541.518000012900012999920821.44129000
32000329995611.4632000810008199913691.518100013000013099920971.44130000
33000339995761.4633000820008299913841.518200013100013199921111.44131000
34000349995901.4634000830008399913991.518300013200013299921251.44132000
35000359996051.4035000840008499914141.518400013300013399921401.44133000
36000369996191.5336000850008599914291.518500013400013499921541.44134000
37000379996341.6337000860008699914441.518600013500013599921681.44135000
38000389996501.6338000870008799914591.518700013600013699921831.44136000
39000399996671.6839000880008899914741.518800013700013799921971.44137000
40000409996831.7440000890008999914901.518900013800013899922121.44138000
41000419997011.8041000900009099915051.519000013900013999922261.44139000
42000429997191.8042000910009199915201.519100014000014099922401.44140000
43000439997371.8043000920009299915351.519200014100014199922551.44141000
44000449997551.8044000930009399915501.519300014200014299922691.44142000
45000459997731.8045000940009499915651.519400014300014399922841.44143000
46000469997911.8046000950009599915801.519500014400014499922981.44144000
47000479998091.8047000960009699915951.519600014500014599923121.44145000
48000489998261.8048000970009799916101.519700014600014699923271.44146000
49000499998441.8049000980009899916251.519800014700014799923411.44147000
50000509998621.8050000990009999916401.519900014800014899923551.44148000
51000519998801.805100010000010099916551.5110000014900014999923701.44149000
52000529998981.805200010100010199916701.51101000150000or greater/23841.44150000
53000539999161.805300010200010299916861.51102000ou plus
54000549999341.805400010300010399917011.51103000
55000559999521.725500010400010499917161.51104000

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: Four/Quatre

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699911561.975600010500010599920541.78105000
8000899903.818000570005799911761.975700010600010699920711.78106000
90009999385.169000580005899911961.975800010700010799920891.78107000
1000010999905.1610000590005999912151.975900010800010899921071.78108000
11000119991415.1611000600006099912351.976000010900010999921251.78109000
12000129991935.0612000610006199912551.976100011000011099921431.78110000
13000139992444.0713000620006299912741.976200011100011199921601.78111000
14000149992844.0414000630006399912941.976300011200011299921781.78112000
15000159993254.0415000640006499913141.976400011300011399921961.77113000
16000169993654.0416000650006599913331.976500011400011499922141.70114000
17000179994064.0417000660006699913531.976600011500011599922311.70115000
18000189994463.7618000670006799913731.936700011600011699922481.70116000
19000199994841.7219000680006899913921.896800011700011799922651.70117000
20000209995011.7220000690006999914111.896900011800011899922821.70118000
21000219995181.7221000700007099914301.787000011900011999922991.70119000
22000229995351.7222000710007199914481.787100012000012099923161.70120000
23000239995521.7223000720007299914651.787200012100012199923331.70121000
24000249995691.7224000730007399914831.787300012200012299923501.70122000
25000259995871.7225000740007499915011.787400012300012399923671.70123000
26000269996041.7226000750007599915191.787500012400012499923841.70124000
27000279996211.5327000760007699915371.787600012500012599924011.70125000
28000289996361.2128000770007799915541.787700012600012699924181.70126000
29000299996481.1129000780007899915721.787800012700012799924351.70127000
30000309996601.0530000790007999915901.787900012800012899924521.70128000
31000319996701.0531000800008099916081.788000012900012999924691.70129000
32000329996811.5532000810008199916261.788100013000013099924861.70130000
33000339996961.7133000820008299916441.788200013100013199925031.70131000
34000349997131.7134000830008399916611.788300013200013299925201.70132000
35000359997301.6435000840008499916791.788400013300013399925371.70133000
36000369997471.7836000850008599916971.788500013400013499925541.70134000
37000379997641.9037000860008699917151.788600013500013599925711.70135000
38000389997831.9038000870008799917331.788700013600013699925881.70136000
39000399998021.9639000880008899917511.788800013700013799926051.70137000
40000409998222.0340000890008999917681.788900013800013899926221.70138000
41000419998422.1041000900009099917861.789000013900013999926391.70139000
42000429998632.1042000910009199918041.789100014000014099926561.70140000
43000439998842.1043000920009299918221.789200014100014199926731.70141000
44000449999052.1044000930009399918401.789300014200014299926901.70142000
45000459999262.1045000940009499918571.789400014300014399927071.70143000
46000469999472.1046000950009599918751.789500014400014499927241.70144000
47000479999682.1047000960009699918931.789600014500014599927411.70145000
48000489999892.1048000970009799919111.789700014600014699927581.70146000
490004999910102.1049000980009899919291.789800014700014799927751.70147000
500005099910312.1050000990009999919471.789900014800014899927921.70148000
510005199910522.105100010000010099919641.7810000014900014999928091.70149000
520005299910732.105200010100010199919821.78101000150000or greater/28261.70150000
530005399910942.105300010200010299920001.78102000ou plus
540005499911152.105400010300010399920181.78103000
550005599911362.005500010400010499920361.78104000

Province: Quebec/Québec

No. Of Children/Nbre d’enfants: Five/Cinq

Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenuDeÀMontant de(%)Du revenu
basedépassantbasedépassantbasedépassant
079990560005699913122.205600010500010599923222.01105000
8000899903.818000570005799913342.205700010600010699923432.01106000
90009999385.169000580005899913562.205800010700010799923632.01107000
1000010999905.1610000590005999913782.205900010800010899923832.01108000
11000119991415.1611000600006099914002.206000010900010999924032.01109000
12000129991935.0612000610006199914222.206100011000011099924232.01110000
13000139992444.0713000620006299914442.206200011100011199924432.01111000
14000149992844.0414000630006399914662.206300011200011299924632.01112000
15000159993254.04150006400064999