Child Support in Ontario on a $230,000 Income 2026: Your Exact Monthly Payment for 2 Kids

Quick Answer

On a $230,000 gross annual income in Ontario with 2 children, the Federal Child Support Guidelines produce a base table amount of approximately $3,200–$3,500 per month. But $230K is above the $150,000 threshold where the standard table stops — so the calculation is two-stage under section 4 of the Guidelines: the table amount for the first $150,000 (approximately $2,335/month for 2 children) plus a percentage of income above $150,000 (the $80,000 excess). Using the table's implied percentage for the 2-child bracket on the overage, the strict formula yields approximately $3,290–$3,400/month. However, the court has discretion on the above-$150K portion — it can adjust the amount based on the children's condition, means, needs, and standard of living. On top of the base amount, Section 7 'special or extraordinary expenses' (childcare, medical, extracurriculars, post-secondary) are shared proportionally between both parents based on income. If you earn $230K and the other parent earns $70K, you'd cover roughly 77% of Section 7 expenses. Total monthly obligation — base plus Section 7 — can range from $3,500 to $4,500+ depending on what qualifies as a Section 7 expense.

Related 2026 guides

Key Takeaways

1The Federal Child Support Guidelines table sets the base amount for 2 children on the first $150,000 of income at approximately $2,335/month in Ontario. Above $150,000, section 4 of the Guidelines triggers a two-stage calculation.
2On a $230,000 income, the $80,000 above $150K generates an additional amount calculated by applying the table's percentage for the applicable number of children to the excess — roughly $955–$1,065/month for 2 children. Total base: approximately $3,290–$3,400/month.
3Courts have discretion on the above-$150K portion. A judge can increase or decrease the amount based on the children's actual needs, the family's standard of living during the relationship, and the payor's ability to pay.
4Section 7 expenses — childcare, health and dental premiums not covered by insurance, orthodontics, extracurricular activities, and post-secondary education — are shared in proportion to each parent's income, on top of the base table amount.
5Shared custody (each parent has the children at least 40% of the time) triggers a set-off calculation: each parent's table amount is calculated, the lower amount is subtracted from the higher, and the difference is what the higher-income parent pays.
6Guideline income may differ from line 15000 on your tax return. It starts with total income (line 15000) but adjustments — self-employment deductions added back, non-recurring capital gains excluded, employment expenses added back — can push guideline income higher than reported income.

You earn $230,000 a year in Ontario. You have two children. You need to know what your monthly child support obligation is — not a range pulled from a generic calculator, but the actual number that comes out of the Federal Child Support Guidelines, with the math shown.

Here's the problem: $230,000 is above the $150,000 threshold where the standard table stops being a simple lookup. Above $150K, section 4 of the Federal Child Support Guidelines kicks in, and the calculation splits into two parts. Every online calculator gives you a number. Almost none of them explain which number they used, whether the court can change it, or what Section 7 expenses add on top.

This is the full breakdown. Table amount, above-$150K formula, Section 7 add-ons, shared-custody set-off, and the difference between your tax return income and your guideline income. All of it for Ontario, 2026, two children.

This is informational, not legal advice

Child support calculations involve judicial discretion, particularly above $150,000 of income. The figures in this article are derived from the Federal Child Support Guidelines (October 2025 tables) and are illustrative. Your actual obligation depends on your specific circumstances, your guideline income (which may differ from reported income), and the court's assessment. Consult a family lawyer who practises in Ontario — not a blog — before making decisions based on these numbers.

How the Federal Child Support Guidelines Table Works in Ontario

Canada uses the Federal Child Support Guidelines (SOR/97-175 under the Divorce Act) to set base child support amounts. Ontario has adopted these same guidelines for provincial family-law matters under the Family Law Act, so whether you're divorcing under federal law or separating under Ontario law, the same tables apply.

The table is structured by province (because tax rates affect the calculation), the payor's annual gross income, and the number of children. You find your income row, look across to the column for your number of children, and read the monthly amount. For incomes up to $150,000, the table is a straightforward lookup — no discretion, no negotiation. The amount is the amount, and the court orders it unless there's a specific reason to depart (undue hardship, for example).

What the table amount covers

The table amount is intended to cover the children's basic standard of living — housing contribution, food, clothing, basic school supplies, transportation, and ordinary day-to-day expenses. It does not include childcare, extraordinary medical expenses, competitive extracurricular activities, or post-secondary tuition. Those fall under Section 7 (covered below).

The table was designed using an "income shares" model adapted from Statistics Canada expenditure data. The underlying assumption: children in an intact household consume a predictable share of household income, and the table replicates that share when the household splits. The table amounts are updated periodically — the most recent update was October 2025, which is the version currently in force for 2026.

Ontario vs other provinces: same Guidelines, different table

The Federal Child Support Guidelines are national, but the actual dollar amounts in the table differ by province because they account for different provincial tax rates. Ontario's table produces slightly different numbers than Alberta's or BC's for the same income and number of children. Always use the Ontario table (Schedule I, Province of Ontario) — not a generic "Canadian" table.

The Above-$150,000 Rule: Why $230K Is Not a Simple Table Lookup

This is where most online calculators mislead you. The Federal Child Support Guidelines table publishes amounts up to $150,000 of income in precise dollar increments. For incomes above $150,000, section 4 of the Guidelines applies a different approach:

Section 4 — Two-stage calculation

Stage 1: The table amount for the first $150,000 of income. For 2 children in Ontario, the October 2025 table sets this at approximately $2,335 per month.

Stage 2: For each dollar of income above $150,000, the court adds a percentage based on the table's implied rate for the applicable number of children. For 2 children, this percentage is approximately 1.19% to 1.33% of the excess income (varies by the exact income band in the table's extrapolation formula).

Alternative: Instead of using the table percentage, the court may order an amount it considers "appropriate having regard to the condition, means, needs, and other circumstances of the children and the financial ability of each spouse to contribute to the support of the children."

The worked calculation: $230,000 income, 2 children, Ontario

Step	Calculation	Monthly amount
1. Table amount at $150,000	Ontario table, 2 children, $150,000 income	~$2,335/mo
2. Excess income	$230,000 − $150,000	$80,000/yr excess
3. Percentage on excess (2 children)	$80,000 × ~1.19%–1.33% ÷ 12	~$795–$885/mo
4. Total base (formula result)	$2,335 + $795 to $2,335 + $885	~$3,130–$3,220/mo

Some online tools extrapolate the table further and produce figures in the $3,290–$3,400 range for $230,000 with 2 children. The discrepancy comes from which percentage they apply to the excess — the Guidelines don't publish a single clean rate above $150K but rather allow the court to reference the table's marginal structure. The realistic range for 2 children at $230,000 in Ontario is approximately $3,100 to $3,500 per month, with the precise figure depending on which table extrapolation the court uses and whether it exercises discretion.

When the court adjusts the above-$150K amount

The discretion in section 4 is real. Ontario courts have used it in both directions:

Downward: The payor demonstrates that the strict formula amount exceeds what the children could reasonably spend — for example, two school-aged children in a suburban household where housing, food, clothing, and ordinary activities don't approach $3,400/month. The court may cap the amount at a figure reflecting the children's actual standard of living.
Upward: Less common, but possible where the family maintained a particularly high standard of living (private school, frequent international travel, luxury housing) and the children's reasonable needs genuinely require the higher amount to maintain continuity.
No adjustment (most common): The court uses the straight formula. Ontario courts have generally held that the table amounts — even at high incomes — are presumptively appropriate unless the payor brings clear evidence of disproportion.

The part most people miss about section 4 discretion

The burden of proof falls on the parent seeking to deviate from the table amount. If you earn $230,000 and want the court to reduce your support below the formula result, you must demonstrate that the formula amount is clearly disproportionate to the children's needs. Simply arguing "that's a lot of money" isn't enough. You need evidence of what the children actually cost, and the court will measure those costs against the standard of living the children had while the family was together.

Section 7 Special and Extraordinary Expenses: What Gets Added on Top

The base table amount is not the full picture. Section 7 of the Federal Child Support Guidelines identifies specific categories of children's expenses that are shared between both parents in proportion to their respective incomes — on top of the table amount.

What qualifies as a Section 7 expense

Category	Examples	Notes
Childcare	Daycare, after-school care, nanny, summer camp	Must be required for custodial parent to work, attend school, or pursue training. Net of any tax deductions or subsidies.
Health-related	Orthodontics, therapy (physio, speech, psychologist), prescriptions not covered by insurance	Must exceed $100/year per child. Health and dental insurance premiums attributable to the children are included.
Extraordinary extracurriculars	Competitive sports (rep hockey, elite gymnastics), music conservatory, intensive arts programs	"Extraordinary" means beyond what the table amount is expected to cover. Recreational soccer = table amount. Rep hockey at $8,000/season = Section 7.
Post-secondary education	University tuition, residence, textbooks	Applies to children over 18 who remain dependents. RESP/CESG contributions may offset.
Primary/secondary school	Private school tuition, tutoring	If children attended private school during the relationship, continuation is typically treated as Section 7.

How Section 7 expenses are shared: the income-proportion formula

Section 7 expenses are split between parents based on their proportional share of combined income. The formula:

Section 7 worked example

Payor income: $230,000

Recipient income: $70,000

Combined income: $300,000

Payor's share: $230,000 ÷ $300,000 = 76.7%

Recipient's share: $70,000 ÷ $300,000 = 23.3%

Now apply this to actual Section 7 expenses:

Expense	Annual cost	Payor pays (76.7%)	Payor monthly
After-school care (2 kids)	$9,600	$7,363	$614
Orthodontics (1 child)	$3,000	$2,301	$192
Rep hockey (1 child)	$8,000	$6,136	$511
Total Section 7	$20,600	$15,800	$1,317

Total monthly obligation (base + Section 7): ~$3,200 base + $1,317 Section 7 = ~$4,517/month

The Section 7 amount varies enormously by family. Two children with no childcare needs, no private school, and only recreational activities might add $100–200/month. Two children in private school with rep sports and orthodontics can add $1,500+/month. The base table amount is predictable; the Section 7 total is not.

Section 7 is "net" of subsidies and tax benefits

When calculating the expense to be shared, you deduct any subsidies, grants, tax credits, or insurance coverage that reduce the actual out-of-pocket cost. Childcare costs are net of the child care expense deduction. Medical expenses are net of insurance reimbursement. The Canada Child Benefit is sometimes argued as a relevant offset, but Ontario courts have generally held that CCB received by the custodial parent is not deducted from Section 7 expenses.

Shared Custody: The 40% Threshold and Set-Off Calculation

If both parents have the children at least 40% of the time (roughly 146 nights per year), the standard table amount doesn't apply directly. Instead, section 9 of the Guidelines triggers a set-off approach:

Calculate each parent's table amount based on their respective incomes.
Subtract the lower from the higher. The difference is the base set-off amount.
The court considers the increased costs of shared custody (both parents maintaining bedrooms, food, clothing at two homes) and may adjust the set-off amount upward or downward.

Shared custody set-off worked example

Parent A income: $230,000 → table amount for 2 children: ~$3,200/mo

Parent B income: $70,000 → table amount for 2 children: ~$1,070/mo

Set-off: $3,200 − $1,070 = ~$2,130/month

Parent A pays Parent B approximately $2,130/month. The court may adjust this amount considering the children's actual expenses in each household, the increased costs of maintaining two homes for shared custody, and the overall financial position of each parent.

Shared custody does not mean no child support. Even at a perfect 50/50 split, the higher-income parent typically pays the set-off amount. The 40% threshold is also not negotiable — courts count actual overnights or equivalent time, and rounding from 38% to 40% to trigger the set-off formula doesn't work. If your parenting time is 35–39%, the full table amount applies, not the set-off.

Split custody vs shared custody

Split custody is different from shared custody. Split custody means each parent has primary care of at least one child (e.g., one child lives primarily with Parent A, one with Parent B). In split custody under section 8, each parent's table amount for the child(ren) in the other parent's care is calculated, and the set-off is the difference. This scenario is less common with only 2 children but does arise — particularly with older teenagers who choose to live with one parent.

Guideline Income vs Tax Return Income: Why Your Number May Not Be $230,000

The child support table uses guideline income, not necessarily the number on line 15000 of your T1 tax return. Guideline income starts at line 15000 (total income before deductions) and applies adjustments under Schedule III of the Federal Child Support Guidelines.

Common adjustments that increase guideline income above line 15000

Self-employment deductions added back: Employment expenses, home-office deductions, and vehicle expenses claimed on the tax return may be added back to income for support purposes if the court considers them discretionary or inflated.
Dividends from a controlled corporation: If you own a corporation and pay yourself a mix of salary and dividends, the court may attribute the pre-gross-up dividend amount or even the retained earnings of the corporation to your income. A $230,000 salary may become $280,000+ of guideline income if the corporation retains additional earnings.
Non-taxable income: Certain non-taxable amounts (e.g., the non-taxable portion of capital gains in certain circumstances, certain First Nations income) may be included in guideline income even though they don't appear on line 15000.
Imputed income: If the court finds you're intentionally underemployed or diverting income, it can impute a higher income than what you report.

Adjustments that may decrease guideline income

Non-recurring capital gains: A one-time sale of property or investments that inflates line 15000 may be excluded or averaged over several years if it's genuinely non-recurring.
Employment insurance benefits or disability payments: These are included in income but are typically lower than employment income — if you're on EI, your guideline income reflects the reduced amount.

For a salaried employee earning $230,000 with no corporate income, no self-employment deductions, and no unusual capital gains, guideline income will be close to or identical to line 15000. For a business owner, professional with a corporation, or someone with investment income, the gap between reported income and guideline income can be significant — and the family court has broad power to determine the "real" income.

The financial disclosure requirement

Both parents must provide full financial disclosure — three years of tax returns, notices of assessment, recent pay stubs, and corporate financial statements if applicable. Failure to disclose allows the court to impute income, often at a higher level than the non-disclosing parent would prefer. Ontario courts have little patience for incomplete disclosure in support matters.

Federal Guidelines vs Ontario's Adoption: What's Different

Ontario has adopted the Federal Child Support Guidelines under regulation (O. Reg. 391/97 under the Family Law Act). In practice, this means:

Same tables: The table amounts are identical whether you're proceeding under the Divorce Act (federal) or the Family Law Act (provincial).
Same section 4 above-$150K rule: Both sets of guidelines apply the same two-stage calculation.
Same Section 7 expenses: The categories and proportional-sharing formula are the same.
Different court: Divorce proceedings go to the Superior Court of Justice. Unmarried parents and non-divorce matters can go to the Ontario Court of Justice (Family Court). The tables used are the same regardless of which court.

The one practical difference: if you were never married, you proceed under the Family Law Act. If you were married and are divorcing, you proceed under the Divorce Act. The support obligation is identical either way.

Modifying an Existing Child Support Order

Child support is not set in stone. Either parent can bring a motion to vary the support order if there has been a material change in circumstances. The most common triggers:

Income change: A raise from $200K to $230K (or a job loss from $230K to $0) is a material change. The court recalculates using the current table.
Change in parenting time: Moving from primary custody to shared custody (40%+) triggers the set-off recalculation.
Child aging out: When a child turns 18 and is no longer a dependent (or turns 18 and starts university — which can extend the support obligation), the table amount changes for 1 child instead of 2.
New Section 7 expenses: One child starts competitive hockey at $8,000/season. That's a new expense not contemplated in the original order.

Ontario courts expect parents to update their income information annually. Many separation agreements include a clause requiring both parents to exchange tax returns and notices of assessment by June 1 each year. The table amounts change periodically (last updated October 2025), so even without an income change, the base amount can shift.

Family Responsibility Office: Enforcement in Ontario

The Family Responsibility Office (FRO) is Ontario's automatic enforcement mechanism for support orders. Once a court order or domestic contract providing for support is made, it is filed with FRO by default. FRO then:

Issues an income assignment (wage garnishment) to the payor's employer — support is deducted at source before the payor receives their paycheque
Monitors payment compliance and tracks arrears
Enforces arrears through: driver's licence suspension, passport denial, credit bureau reporting, property liens, and in extreme cases, incarceration

For a $230,000 earner, FRO enforcement is typically straightforward — the employer deducts the support and remits it to FRO, which forwards it to the recipient. If you're self-employed or earn income through a corporation, FRO can garnish bank accounts and intercept tax refunds.

Both parties can file a notice of withdrawal with FRO if they prefer to handle payments privately. However, if the payor falls behind, the recipient can re-register the order with FRO at any time and FRO will enforce the full arrears amount with interest.

Complete Summary: $230,000 Income, 2 Children, Ontario

Component	Primary custody (sole)	Shared custody (50/50)
Base table amount	~$3,100–$3,500/mo	Set-off: ~$2,000–$2,400/mo (assuming other parent earns $70K)
Section 7 add-on (illustrative)	$200–$1,500+/mo (depends on expenses)	$200–$1,500+/mo (same proportional sharing)
Total monthly range	$3,300–$5,000+/mo	$2,200–$3,900+/mo
Annual range	$39,600–$60,000+/yr	$26,400–$46,800+/yr

The range is wide because Section 7 expenses vary enormously. A family with no childcare, no private school, and recreational-only activities will land at the low end. A family with two kids in competitive sports, after-school care, and braces will be at the high end. The base table amount is the predictable floor; Section 7 is where the real negotiation happens.

What to Do Next

If you earn $230,000 in Ontario and have 2 children, your base child support obligation is in the range of $3,100–$3,500/month before Section 7 add-ons. That's the starting point, not the finish line. Three things determine where you actually land:

Your guideline income. If you have corporate income, self-employment deductions, or investment gains, get a family lawyer to calculate your Schedule III-adjusted income before assuming the table number is final.
Your parenting time. If you're above 40%, the set-off formula reduces the payment significantly. If you're at 38%, it doesn't. The difference between 39% and 40% of overnights can be worth $800–1,000/month.
Section 7 expenses. Both parents should agree on which expenses qualify as "extraordinary" before they're incurred. An agreement that says "all reasonable Section 7 expenses shared proportionally" without defining "reasonable" is an open-ended commitment you may regret.

The financial planning side of a separation matters as much as the legal side. Child support, spousal support, equalization, and tax consequences interact — optimizing one in isolation often creates a bigger problem somewhere else. At $230,000 of income, a family lawyer who works with a financial advisor (or a financial advisor who works with family lawyers) is worth the cost. The stakes are too high for a calculator and a guess.

Frequently Asked Questions

Q:What is the exact child support amount for $230,000 income and 2 children in Ontario?

A:The Federal Child Support Guidelines table produces a base amount of approximately $3,290–$3,400 per month for 2 children on a $230,000 gross annual income in Ontario. This is a two-stage calculation: the table amount at $150,000 (approximately $2,335/month) plus a percentage of the $80,000 above $150K. Courts have discretion on the above-$150K portion and can adjust it. Section 7 special expenses (childcare, medical, extracurriculars) are added on top, shared proportionally by income. Total monthly obligation including Section 7 typically ranges from $3,500 to $4,500 depending on qualifying expenses.

Q:What happens to child support calculations above $150,000 income in Ontario?

A:Section 4 of the Federal Child Support Guidelines applies when the payor parent's income exceeds $150,000. The table sets a specific amount for the first $150,000. For income above $150,000, the court can either use the table percentage for the applicable number of children applied to the excess income, or it can set an amount it considers appropriate having regard to the children's condition, means, needs, and other circumstances, as well as the family's pre-separation standard of living. In practice, most courts start with the table percentage and adjust only if there is evidence the amount exceeds the children's reasonable needs.

Q:What are Section 7 special or extraordinary expenses in Ontario child support?

A:Section 7 of the Federal Child Support Guidelines covers expenses that are shared between parents in proportion to their incomes, on top of the base table amount. These include: childcare expenses required for the custodial parent to work or attend school, the portion of health and dental insurance premiums attributable to the children, health-related expenses over $100/year not covered by insurance (orthodontics, therapy, prescription medications), extraordinary expenses for extracurricular activities, and post-secondary education expenses. The key word is "extraordinary" — routine school supplies and basic clothing are covered by the table amount, not Section 7.

Q:How does shared custody (40% parenting time) affect child support in Ontario?

A:Under section 9 of the Federal Child Support Guidelines, when each parent has the children at least 40% of the time, the court uses a set-off approach. Each parent's table amount is calculated based on their respective incomes, and the lower amount is subtracted from the higher. The difference is the base support obligation. On a $230,000 vs $70,000 income split with 2 children, the payor's table amount (~$3,290–$3,400/month) minus the recipient's table amount (~$1,070/month) produces a set-off payment of approximately $2,220–$2,330/month. The court can also consider the increased costs of shared custody and the overall condition, means, and needs of each household.

Q:Is guideline income the same as line 15000 on my tax return?

A:Not always. Guideline income starts at line 15000 (total income) on your T1 tax return but includes adjustments under Schedule III of the Federal Child Support Guidelines. Common adjustments that increase guideline income: self-employment deductions added back (e.g., the non-business portion of home office, vehicle expenses), non-deductible stock option benefits, and income from trusts or corporations you control. Adjustments that may decrease it: non-recurring capital gains or insurance proceeds that are genuinely one-time. For a $230,000 earner with incorporated income, dividends from a private corporation, or significant deductions, guideline income could be materially different from line 15000.

Q:Can the court reduce child support below the table amount for high-income earners?

A:Yes, but only on the portion of income above $150,000. Section 4 of the Guidelines gives the court discretion on the excess. The most common basis for reduction is that the table amount would result in an award exceeding the children's reasonable needs — for example, if the strict formula produces $3,400/month but the children's actual expenses (housing contribution, food, clothing, activities) total significantly less. The court considers the children's standard of living during the relationship, not a minimum-needs test. In practice, Ontario courts rarely reduce the amount substantially unless the payor demonstrates the table amount is clearly disproportionate to the children's actual circumstances.

Q:What does the Family Responsibility Office do with child support in Ontario?

A:The Family Responsibility Office (FRO) is Ontario's enforcement agency for support orders. Once a court order or separation agreement is filed with FRO, it monitors payments, deducts support directly from the payor's income (wage garnishment), and enforces arrears through driver's licence suspension, passport denial, credit bureau reporting, and property liens. FRO involvement is automatic for court orders — you must file a withdrawal request if both parties prefer private payment. For a $230,000 earner, FRO typically issues an income assignment to the employer, meaning the support amount is deducted at source before the payor receives their pay.

Question: What is the exact child support amount for $230,000 income and 2 children in Ontario?

Answer: The Federal Child Support Guidelines table produces a base amount of approximately $3,290–$3,400 per month for 2 children on a $230,000 gross annual income in Ontario. This is a two-stage calculation: the table amount at $150,000 (approximately $2,335/month) plus a percentage of the $80,000 above $150K. Courts have discretion on the above-$150K portion and can adjust it. Section 7 special expenses (childcare, medical, extracurriculars) are added on top, shared proportionally by income. Total monthly obligation including Section 7 typically ranges from $3,500 to $4,500 depending on qualifying expenses.

Question: What happens to child support calculations above $150,000 income in Ontario?

Answer: Section 4 of the Federal Child Support Guidelines applies when the payor parent's income exceeds $150,000. The table sets a specific amount for the first $150,000. For income above $150,000, the court can either use the table percentage for the applicable number of children applied to the excess income, or it can set an amount it considers appropriate having regard to the children's condition, means, needs, and other circumstances, as well as the family's pre-separation standard of living. In practice, most courts start with the table percentage and adjust only if there is evidence the amount exceeds the children's reasonable needs.

Question: What are Section 7 special or extraordinary expenses in Ontario child support?

Answer: Section 7 of the Federal Child Support Guidelines covers expenses that are shared between parents in proportion to their incomes, on top of the base table amount. These include: childcare expenses required for the custodial parent to work or attend school, the portion of health and dental insurance premiums attributable to the children, health-related expenses over $100/year not covered by insurance (orthodontics, therapy, prescription medications), extraordinary expenses for extracurricular activities, and post-secondary education expenses. The key word is "extraordinary" — routine school supplies and basic clothing are covered by the table amount, not Section 7.

Question: How does shared custody (40% parenting time) affect child support in Ontario?

Answer: Under section 9 of the Federal Child Support Guidelines, when each parent has the children at least 40% of the time, the court uses a set-off approach. Each parent's table amount is calculated based on their respective incomes, and the lower amount is subtracted from the higher. The difference is the base support obligation. On a $230,000 vs $70,000 income split with 2 children, the payor's table amount (~$3,290–$3,400/month) minus the recipient's table amount (~$1,070/month) produces a set-off payment of approximately $2,220–$2,330/month. The court can also consider the increased costs of shared custody and the overall condition, means, and needs of each household.

Question: Is guideline income the same as line 15000 on my tax return?

Answer: Not always. Guideline income starts at line 15000 (total income) on your T1 tax return but includes adjustments under Schedule III of the Federal Child Support Guidelines. Common adjustments that increase guideline income: self-employment deductions added back (e.g., the non-business portion of home office, vehicle expenses), non-deductible stock option benefits, and income from trusts or corporations you control. Adjustments that may decrease it: non-recurring capital gains or insurance proceeds that are genuinely one-time. For a $230,000 earner with incorporated income, dividends from a private corporation, or significant deductions, guideline income could be materially different from line 15000.

Question: Can the court reduce child support below the table amount for high-income earners?

Answer: Yes, but only on the portion of income above $150,000. Section 4 of the Guidelines gives the court discretion on the excess. The most common basis for reduction is that the table amount would result in an award exceeding the children's reasonable needs — for example, if the strict formula produces $3,400/month but the children's actual expenses (housing contribution, food, clothing, activities) total significantly less. The court considers the children's standard of living during the relationship, not a minimum-needs test. In practice, Ontario courts rarely reduce the amount substantially unless the payor demonstrates the table amount is clearly disproportionate to the children's actual circumstances.

Question: What does the Family Responsibility Office do with child support in Ontario?

Answer: The Family Responsibility Office (FRO) is Ontario's enforcement agency for support orders. Once a court order or separation agreement is filed with FRO, it monitors payments, deducts support directly from the payor's income (wage garnishment), and enforces arrears through driver's licence suspension, passport denial, credit bureau reporting, and property liens. FRO involvement is automatic for court orders — you must file a withdrawal request if both parties prefer private payment. For a $230,000 earner, FRO typically issues an income assignment to the employer, meaning the support amount is deducted at source before the payor receives their pay.