Understanding the Child Support Calculator in Ontario

How the Guidelines Work

The Child Support Guidelines contain tables — one for each province and territory — that specify the monthly child support amount based on the paying parent’s annual income and the number of children. The Ontario table amount is determined by looking up the paying parent’s income in the table and finding the corresponding amount for the number of children.

What Income Is Used?

The paying parent’s ‘Guidelines income’ is typically their total annual income from line 15000 of their federal income tax return. Adjustments may be needed for various reasons, such as self-employment income, union dues, RRSP contributions, or non-recurring income. Courts can also impute income where a parent is voluntarily underemployed or unemployed.

Table Amount Examples

As a general illustration (amounts are approximate and change over time), a parent earning $60,000 per year in Ontario with one child would pay a base monthly amount according to the Guidelines table. A parent earning $100,000 with two children would pay a higher amount. Always use the current official tables, available through the federal Department of Justice.

Section 7 Special and Extraordinary Expenses

In addition to the base table amount, parents may be required to share certain special expenses under Section 7 of the Guidelines. These include childcare costs, medical and dental expenses not covered by insurance, post-secondary education costs, and extraordinary extracurricular activity fees. These expenses are typically divided between the parents in proportion to their incomes.

Shared Parenting Arrangements

Where each parent has the children at least 40% of the time (a shared custody arrangement), the calculation of child support is more complex. Courts consider the Guidelines amounts that would be payable by each parent to the other, the increased costs of a shared arrangement, and the conditions, means, needs, and other circumstances of each spouse and the children.

Split Custody

In a split custody situation (where each parent has the primary care of at least one child), the Guidelines provide that each parent’s support obligation is calculated separately, and the lower amount is subtracted from the higher to determine the net amount payable.

Updating Child Support

Child support is not set in stone. Both parents have an ongoing obligation to disclose annual income changes. Either parent can request a review of child support when there has been a material change in circumstances, such as a significant change in income. Keeping child support amounts current avoids accumulation of arrears or overpayment.