What is Child Support in Canada?

Child support in Canada represents a legal duty owed by both parents to ensure that their children continue to benefit from financial stability after parental separation. Governed by federal and provincial laws, child support covers standard living costs through base monthly payments (the “table amount”) and may include additional payments for special expenses.

Federal Framework: The Divorce Act and Federal Guidelines

The primary federal legislation governing child support during divorce proceedings is the Divorce Act. Section 15.1(1) authorizes courts to order a spouse to pay for the support of any child of the marriage, and subsection 15.1(3) mandates that these orders comply with the applicable guidelines.

Applicable Guidelines

Under Section 2(1) of the Divorce Act, the Federal Child Support Guidelines apply unless both spouses reside in a designated province with its own framework. Because British Columbia and Ontario are not designated provinces under this section, federal child support rules apply directly in federal divorce cases within these jurisdictions.

Priority of Child Support

Section 15.3(1) of the Divorce Act explicitly establishes that child support takes priority over spousal support when a court evaluates applications for both.

How Child Support is Calculated

Under Section 3(1) of the Federal Child Support Guidelines, total child support consists of the base table amount plus any additional amounts awarded under Section 7 for special or extraordinary expenses.

Determining the Correct Table

Section 3(3) dictates that the applicable table is determined by the province in which the paying parent (payor) habitually resides at the time of application, regardless of where the child or receiving parent lives. These tables are established in Schedule I of the Federal Guidelines and account for differences in provincial tax rates.

Income Over $150,000

When the paying parent earns over $150,000 annually, Section 4 allows courts to apply the standard table amount or modify the portion exceeding $150,000 based on the condition, means, needs, and circumstances of the child and the financial capacity of both parents.

Section 7 Special and Extraordinary Expenses

In addition to the base monthly table amount, Section 7(1) allows courts to order contributions for specific expenses, including:

• Childcare expenses resulting from employment, illness, disability, or education of the primary care parent.
• Medical and dental insurance premiums attributable to the child.
• Health-related expenses exceeding $100 annually (e.g., orthodontics, counseling, physiotherapy, prescription drugs, glasses).
• Extraordinary primary, secondary, or specialized educational expenses.
• Post-secondary education costs.
• Extraordinary extracurricular activity costs.

Under Section 7(2), these expenses are shared between the parents in proportion to their respective incomes, after deducting any contribution made by the child.

Child Support Rules in British Columbia (BC)

In British Columbia, non-divorce family law matters fall under the Family Law Act (FLA). Section 147(1) creates a legal duty for each parent and guardian to support their child unless the child is married or is under 19 and has voluntarily withdrawn from parental care. Note that the age of majority in BC is 19.

Adoption of Federal Guidelines

Section 8 of the Family Law Act Regulation adopts the Federal Child Support Guidelines for BC proceedings. Payments are determined using the British Columbia table (located in Schedule I, part f).

Stepparent Obligations and Recalculation

Under Section 147(4) of the FLA, a stepparent has a duty to provide support only if they contributed to the child’s support for at least one year and court proceedings are initiated within one year of their last contribution. Furthermore, Sections 154–155 establish the BC Child Support Service, which allows for administrative recalculation of support based on updated annual income information.

Child Support Rules in Ontario and Toronto

In Ontario, including Toronto, family support obligations are governed by the Family Law Act (Ontario) and the provincial Child Support Guidelines (O. Reg. 391/97). The age of majority in Ontario is 18.

Application in Toronto

Toronto does not have separate municipal child support tables or distinct rules. Support cases in Toronto are handled in the Ontario Superior Court of Justice or the Ontario Court of Justice, applying the Ontario table from Schedule I (part a) of the Federal Guidelines.

Ontario Administrative Recalculation Service

Under O. Reg. 190/15, Ontario operates an administrative recalculation system. To qualify, both parents must reside in Ontario, the child must be under 17.5 years old, self-employment income must not exceed 20% of the payor’s income, total income must be under $150,000, and parenting time cannot be shared or split. Recalculation adjustments apply on a prospective basis only using line 15000 of the parent’s tax return.

Determining and Imputing Income

Child support payments depend directly on accurate income determination. Financial disclosure is mandatory. When a paying parent is intentionally unemployed or underemployed, fails to disclose financial information, or receives non-taxable gifts, courts can “impute” an income amount to that parent for calculation purposes.

Retroactive Child Support and Order Variations

Under Section 17(4) of the Divorce Act and Section 152 of the BC Family Law Act, child support orders can be modified or retroactively varied if there has been a material change in circumstances, new evidence, or a lack of financial disclosure. A failure to disclose financial information is recognized as blameworthy conduct that justifies retroactive adjustments.

BC vs. Ontario Child Support Comparison (2026)

Frequently Asked Questions (FAQ)

Which province’s table is used if parents live in different provinces?

The child support table of the province where the paying parent (payor) habitually resides is always used.

Are child support payments tax-deductible in Canada?

No. Under Canadian tax rules, child support payments are no longer taxable for the recipient and are not tax-deductible for the paying parent.

How are extraordinary extracurricular costs divided?

Extraordinary extracurricular costs fall under Section 7 expenses and are divided between parents in proportion to their respective gross incomes.

Does Toronto have different child support rates than the rest of Ontario?

No. Toronto applies the same Ontario federal child support tables and provincial guidelines used throughout the province.