Federal Child Support Guidelines (SOR/97-175)

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. The threshold is set at $12,000. Child support amounts are specified for annual incomes up to $150,000. For support payers with annual incomes over $150,000, refer to section 4 of these Guidelines to determine the amount of child support.
• 3 

  Income is set out in the tables in increments 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 range of income.

  Example:

  Province: British Columbia

  Number of children: 2

  Annual income of support payer: $48,370

  Basic amount: $752

  Percentage: 1.4%

  Lower amount of the income range: $48,000

  The amount of monthly child support is calculated as follows:

  $752 + [1.4% × ($48,370 - $48,000)]

  $752 + [1.4/100 × $370]

  $752 + [0.014 × $370]

  $752 + $5.18 = $757.18

• 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 the portion of the Goods and Services Tax/Harmonized Sales Tax credit that is attributable to 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.