How Child Support Is Calculated in Ontario
If you are separating with children, child support is usually one of the first financial issues that needs to be understood.
Ontario's child-support framework is designed to make the calculation more consistent than many other areas of family law. But that does not mean every case is solved by typing one income into an online calculator.
For many families, the starting point is a table amount based on income and the number of children.
The calculation can become more complicated when parenting time is shared, the children have special or extraordinary expenses, income fluctuates, one parent owns a corporation, or the income reported on a tax return does not fairly reflect the money available for support.
The useful question is therefore not simply:
“What does the table say?”
It is whether the income, parenting arrangement and additional expenses being used in the calculation accurately reflect the family's circumstances.
Which Child Support Guidelines Apply in Ontario?
There are two legal frameworks that can apply depending on the proceeding.
For parents divorcing under the federal Divorce Act, child support is generally determined under the Federal Child Support Guidelines.
For support claims under Ontario's Family Law Act, Ontario has its own Child Support Guidelines. Since July 2024, Ontario's regulation uses the child-support tables contained in the Federal Child Support Guidelines, with the modifications required by Ontario law.
The basic approach is therefore very similar, although the legislation governing the particular proceeding still matters.
What Is the Basic Child Support Table Amount?
For a child under the age of majority, the presumptive amount under the Federal Child Support Guidelines is generally:
The applicable table amount based on the payor's income and the number of children, plus any applicable special or extraordinary expenses under section 7.
Where the payor resides in Canada, the applicable table is generally the table for the province where that person habitually resides. Different rules apply where the payor resides outside Canada or their residence is unknown.
For a straightforward Ontario case involving one primary parenting home, the basic calculation may therefore be relatively simple.
For example, once the correct guideline income has been established, the Ontario table can be used to determine the presumptive monthly amount for the number of children involved.
But that is the starting point—not necessarily the final support obligation.
Is the Table Amount Negotiable?
The Guidelines are intended to make child support more objective and predictable.
Ontario's Child Support Guidelines expressly identify reducing conflict and establishing a fair and consistent standard of support as objectives of the regime.
That means parents generally should not approach the ordinary table amount as though it were simply a number to bargain up or down according to preference.
But it is also too broad to say there is “no discretion.”
The Guidelines themselves contain situations where a different calculation can apply, including shared parenting, split parenting, undue hardship, incomes above $150,000 and certain cases involving children over the age of majority.
The Divorce Act also allows a court in some circumstances to approve an agreed amount that differs from the ordinary guideline result if it is satisfied that reasonable arrangements have been made for the child's support.
So the table amount is better understood as a presumptive starting point governed by the Guidelines, rather than simply a negotiable number or an absolute number with no exceptions.
Why Is Determining Income So Important?
Because the child-support table is only as accurate as the income used to generate it.
The Guidelines generally begin with the sources of income shown under “Total income” on the person's tax return, subject to the adjustments required by the Guidelines.
For someone earning a regular salary with predictable employment income, determining guideline income may be relatively straightforward.
Other cases require more analysis.
Income may need closer review where a parent:
owns or controls a corporation;
is self-employed;
receives bonuses or commissions;
has income that changes significantly from year to year;
earns dividends, capital gains or other unusually taxed income;
claims significant business expenses; or
is intentionally under-employed or unemployed.
The Guidelines contain specific provisions addressing these situations.
Is Line 15000 Always the Child Support Income?
No.
Tax-return income is usually the starting point, but it is not necessarily the ending point.
If income fluctuates, the court can look at the person's income over the previous three years and determine an amount that is fair and reasonable in light of the pattern or fluctuation.
If a parent is a shareholder, director or officer of a corporation and their personal tax-return income does not fairly reflect the money available to them for support, the court can in appropriate circumstances include some or all of the corporation's pre-tax income or an amount reflecting the services the person provides to the corporation.
The court may also impute income in circumstances identified by the Guidelines, including intentional under-employment, unreasonable deductions, diverted income or failure to provide required financial information.
This is why a business owner's personal tax return alone may not answer the child-support question.
What Financial Disclosure Is Usually Required?
Child support depends on accurate financial information.
Under the Federal Child Support Guidelines, where income information is required in a court proceeding, the disclosure normally includes the person's three most recent income tax returns and Notices of Assessment or Reassessment.
Employees may also have to provide current earnings information.
Self-employed parents and people who control corporations can be required to provide additional business or corporate financial statements and information for the previous three taxation years.
Those documents help answer a different question from simply:
“What did you report on your last tax return?”
They help show whether the income being used is representative and whether additional adjustments are necessary.
What Are Section 7 Expenses?
The ordinary table amount does not necessarily cover every significant expense relating to a child.
The Guidelines allow additional support for certain special or extraordinary expenses, commonly called section 7 expenses.
Depending on the circumstances, these can include:
childcare expenses required because of a parent's employment, illness, disability, education or employment training;
the child's portion of medical and dental insurance premiums;
qualifying uninsured health-related expenses;
certain extraordinary educational expenses;
post-secondary education expenses; and
qualifying extraordinary extracurricular expenses.
Whether an expense qualifies depends on factors including the child's best interests, whether the expense is necessary and whether it is reasonable given the parents' and child's financial circumstances.
The guiding principle is generally that qualifying expenses are shared between the parents in proportion to their respective incomes, after accounting for the child's contribution and applicable subsidies, benefits, tax deductions or credits.
This is why both parents' incomes can matter even where the ordinary table amount is based primarily on one parent's income.
Does Shared Parenting Change Child Support?
It can.
Under the Ontario Child Support Guidelines, shared parenting applies for this purpose where each parent exercises parenting time with the child at least 40% of the time over the course of a year.
When that threshold is met, child support is not calculated simply by applying the ordinary table amount to one parent's income.
The court must consider:
the table amounts for both parents;
the increased costs associated with shared parenting; and
the condition, means, needs and other circumstances of the parents and child.
This is an important distinction.
People sometimes assume that reaching 40% automatically produces a simple set-off between the two table amounts.
The Guidelines require more than that.
The table amounts are part of the analysis, but they are not the only consideration.
Does 50/50 Parenting Mean No Child Support?
No.
Equal parenting time does not automatically eliminate child support.
Where the parents have materially different incomes, support may still be payable even if the child spends approximately equal time with each parent.
The shared-parenting calculation considers the table amounts for both parents along with the increased costs of the arrangement and the financial circumstances of the family.
Parenting time and child support should therefore not be treated as a direct trade.
A parent does not simply obtain more parenting time and, in exchange, stop paying child support.
What Is Split Parenting?
Split parenting is different from shared parenting.
It generally arises where there are two or more children and each parent has the majority of parenting time with at least one child.
Under Ontario's Guidelines, the starting calculation is the difference between the table amounts each parent would otherwise owe the other.
For example, one child might primarily live with Parent A while another primarily lives with Parent B.
That is a different support structure from both children dividing their time approximately equally between both homes.
Can Parents Agree That Nobody Will Pay Child Support?
Parents can reach agreements about child support, but they should be cautious about treating support as something they are simply free to waive.
Under the Divorce Act, a court considering a divorce must satisfy itself that reasonable arrangements have been made for the support of the children, having regard to the applicable Guidelines. If reasonable arrangements have not been made, the court must stay the granting of the divorce until they are.
The legislation does allow a court to approve an agreed child-support amount that differs from the ordinary guideline calculation in certain circumstances.
Importantly, the court does not automatically treat an agreement as unreasonable solely because the number differs from the guideline amount.
So the more accurate rule is not:
“Parents can never agree to anything different.”
It is:
Child support arrangements have to comply with the legal framework protecting the child's right to appropriate financial support.
Are Child Support and Parenting Time Connected?
They are both important parenting issues, but they are legally separate obligations.
A parent cannot deny the other parent parenting time simply because support has not been paid.
Likewise, a support obligation should not be treated as leverage in a parenting dispute.
If one parent is not receiving court-ordered parenting time, that issue should be addressed through the parenting arrangement or appropriate legal process.
It does not create a general right to stop paying child support.
Keeping these issues separate protects the child from becoming the bargaining tool in a financial dispute between the parents.
Does Child Support Come Before Spousal Support?
When both child support and spousal support are being considered under the Divorce Act, child support has priority.
Section 15.3 of the Divorce Act expressly requires the court to give priority to child support when determining both applications.
This can affect the spousal-support analysis because the amount available after child support has been taken into account may change what spousal support looks like.
The Spousal Support Advisory Guidelines also build that child-support priority into the with-child-support formulas.
So when both forms of support are being calculated, child support should not simply be treated as one interchangeable part of a larger settlement.
What Happens If the Payor Earns More Than $150,000?
The Guidelines contain a specific rule for incomes above $150,000.
The table calculation remains important, but for income above that level the court can, in appropriate circumstances, determine a different amount for the portion of income over $150,000 if the ordinary result would be inappropriate.
The analysis can include the children's condition, means, needs and other circumstances and each parent's ability to contribute.
That is another example of why saying the table amount contains “no discretion” is too broad.
What If the Child Is 18 or Older?
Child support does not necessarily end automatically when a child reaches 18.
The Guidelines contain a separate provision for children who are the age of majority or older.
The court can continue using the ordinary guideline approach, or, where that approach would be inappropriate, determine an amount based on the child's circumstances and the parents' financial ability to contribute.
Issues such as post-secondary education can therefore require a more individualized calculation.
Should Child Support Be Updated When Income Changes?
Child support should be based on current and accurate income information.
Ontario's Guidelines expressly require the most current information to be used when amounts are determined under specified information.
A separation agreement can also require annual income disclosure and provide a process for updating the amount as incomes change.
That can reduce the risk of several years passing before either parent realizes the existing payment no longer reflects the income on which support should be based.
The details of any adjustment mechanism should be clearly stated in the agreement.
What Should You Gather Before Calculating Child Support?
Start with accurate financial disclosure.
For many families, the basic documents will include the last three years of income tax returns and Notices of Assessment or Reassessment, together with current proof of income. If someone is self-employed or controls a corporation, additional financial statements and business records may be necessary.
Then identify the parenting arrangement and whether either parent reaches the shared-parenting threshold.
Finally, identify any expenses that may qualify under section 7.
The child-support table is often straightforward. Determining the right information to put into the calculation is where many cases require more careful analysis.
Frequently Asked Questions
How is basic child support calculated in Ontario?
For many children under the age of majority, the presumptive starting point is the applicable child-support table based on the payor's guideline income and number of children, plus any applicable section 7 expenses.
Is child support based on gross or net income?
The Guidelines generally begin with sources of income reported under “Total income” on the tax return and then make the adjustments required by the Guidelines. It is not simply a calculation based on take-home pay.
Does 50/50 parenting eliminate child support?
No. Where each parent has at least 40% parenting time, the shared-parenting rules apply. The court considers both table amounts, increased shared-parenting costs and the circumstances of the parents and child.
What are section 7 expenses?
They are qualifying special or extraordinary expenses that may be payable in addition to table child support, including certain childcare, healthcare, education and extracurricular expenses.
Can income be different from what appears on a parent's tax return?
Yes. The Guidelines permit adjustments for fluctuating income, corporate income and other circumstances, and they allow courts to impute income where appropriate.
Can parents agree to waive child support?
Parents can make support agreements, but the arrangements remain subject to the child-support legal framework. In a divorce proceeding, the court must be satisfied that reasonable arrangements have been made for the children's support.
Can I stop paying child support if I am being denied parenting time?
No. Child support and parenting time are separate legal issues. Justice Canada expressly states that parenting time cannot be denied because support has not been paid.
Start With the Right Financial Information
Child support may be more formula-driven than many other family-law issues, but the result is only as reliable as the income, parenting arrangement and expenses used in the calculation.
If you are in the early stages of separation, Willing Law's Separation Checklist can help you identify the financial records and other information worth gathering before support and other settlement issues are addressed.
Download the Separation Checklist and use it as a starting point for the financial decisions ahead.
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This article provides general legal information only and is not legal advice. Reading it does not create a solicitor-client relationship.
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