When Sarah and James separated after 12 years of marriage in Brampton, their biggest source of conflict was child support for their two children, ages 8 and 11. James earned $95,000 and assumed he would pay about $800 per month. The actual table amount: $1,350 per month, plus his proportional share of $1,200/month in Section 7 expenses (daycare and competitive gymnastics). Understanding the Federal Child Support Guidelines before negotiations would have saved both parents months of conflict and thousands in legal fees.

Child Support Is Not Negotiable

Unlike spousal support, child support table amounts are largely non-negotiable. The Federal Child Support Guidelines set fixed amounts based on income and number of children. Courts will not approve a separation agreement that provides less than the table amount unless there are exceptional circumstances. Child support is the right of the child, not the parent.

How Child Support Is Calculated in Ontario

The Federal Child Support Guidelines Tables

The base child support amount comes directly from the Federal Child Support Guidelines tables, which are set by the Department of Justice. The calculation is straightforward: find the payor's gross annual income, match it with the number of children, and the table provides the monthly amount.

Sample Table Amounts (Ontario, 2026):

Gross Income	1 Child	2 Children	3 Children
$40,000	$361/mo	$591/mo	$789/mo
$60,000	$558/mo	$893/mo	$1,117/mo
$80,000	$733/mo	$1,186/mo	$1,439/mo
$100,000	$903/mo	$1,416/mo	$1,737/mo
$120,000	$1,057/mo	$1,627/mo	$2,013/mo
$150,000	$1,278/mo	$1,936/mo	$2,402/mo

Note: These are approximate Ontario table amounts for illustration. Use the Department of Justice online lookup tool for exact figures.

Determining the Payor's Income

The payor's gross annual income is the starting point, but it is not always as simple as looking at a pay stub:

Employment income: Total gross income from Line 15000 of the tax return
Self-employment income: Pre-tax income before certain deductions, with add-backs for personal expenses claimed as business deductions
Investment income: Dividends, interest, rental income, and capital gains
Corporate income: For business owners, the court may look through the corporation to the pre-tax income available
Imputed income: If a parent is voluntarily underemployed, the court can assign income they could reasonably earn

Section 7: Special or Extraordinary Expenses

On top of the base table amount, Section 7 of the Guidelines provides for special or extraordinary expenses that are shared between parents in proportion to their respective incomes.

Section 7 Expense Categories:

•Childcare: Daycare, before/after school care, nanny costs (required for custodial parent to work or study)
•Healthcare: Dental (orthodontics), prescription drugs, therapy, counselling — costs not covered by insurance
•Extraordinary extracurricular: Competitive sports, elite music/dance programs — must be extraordinary, not routine recreational activities
•Post-secondary education: Tuition, books, residence — for adult children still in the payor's charge
•Primary/secondary education: Private school tuition, tutoring for special needs

Example: Section 7 Cost Sharing

Parent A income: $100,000 (67% of combined income)
Parent B income: $50,000 (33% of combined income)
Daycare cost: $1,500/month
Parent A's share: $1,005/month (67%)
Parent B's share: $495/month (33%)

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Shared Custody: The 40% Rule

When each parent has the child for at least 40% of the time over the course of a year (approximately 146 nights), the standard table calculation does not apply. Instead, Section 9 of the Guidelines provides for a different approach.

Shared Custody Calculation (Section 9):

1.Calculate the table amount each parent would pay the other based on their respective incomes
2.The difference (set-off) is typically what the higher-income parent pays
3.Court considers increased costs of maintaining two full households
4.Court considers the actual spending pattern and child's needs

Example: Shared Custody Set-Off

Parent A income: $100,000 — table amount for 2 children: $1,416/mo
Parent B income: $60,000 — table amount for 2 children: $893/mo
Set-off: $1,416 - $893 = $523/mo paid by Parent A to Parent B
Court may adjust up or down based on actual circumstances

Income Over $150,000: Court Discretion

For payor income exceeding $150,000, the Federal Child Support Guidelines give courts discretion. The table amounts continue to apply for the first $150,000, but for the excess, the court can either:

Apply the table percentage for the excess amount (most common outcome)
Determine a lower amount if the table figure exceeds the child's reasonable needs
Consider the family's pre-separation standard of living
Evaluate the child's actual expenses and lifestyle requirements

High-Income Payors: Get Professional Advice

If your income exceeds $150,000, both the legal and financial implications of child support are complex. A financial planner specializing in divorce financial planning can model different scenarios and help you understand the true cost including tax implications, Section 7 expenses, and potential spousal support interactions.

Tax Treatment: Child Support vs. Spousal Support

The tax treatment of child support and spousal support are opposite, and understanding this distinction is critical for financial planning:

Tax Treatment Comparison:

•Child support: NOT deductible for payor, NOT taxable for recipient
•Spousal support: Tax deductible for payor, taxable income for recipient
•Priority rule: If you owe both, child support must be paid first and in full before spousal support receives tax treatment

Cost Comparison: $1,000/Month Payment

As child support: costs payor $1,000 after tax (no deduction)
As spousal support (40% bracket): costs payor ~$600 after tax deduction
This difference is why allocation between child and spousal support matters financially

Financial Planning During Divorce

Child support is just one piece of the financial puzzle during divorce. For a comprehensive approach, see our Divorce Financial Checklist Ontario 2026. Key planning considerations include:

Budget adjustment for both households post-separation
Interaction between child support and spousal support calculations
Impact of child support obligations on mortgage qualification
Canada Child Benefit (CCB) eligibility changes post-separation
Long-term cash flow projections as children age out of support
Life insurance requirements to secure support obligations

Navigate Child Support With Confidence

Our divorce financial planning specialists help GTA families understand child support obligations, model different custody scenarios, and create post-separation budgets that work. Get clarity before you negotiate.

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Child Support Ontario 2026: Federal Guidelines, Tables & Calculator