Child support is one of the most misunderstood areas of family law in Ontario. Many parents believe that they can simply agree to any amount they wish, or that child support can be waived entirely if circumstances allow. In fact, child support in Canada is governed by the Federal Child Support Guidelines — a set of rules that create a presumptive amount based on the paying parent's income and the number of children. This article explains how the Guidelines work and what to expect if you are navigating a child support arrangement in Ottawa or anywhere in Ontario.
The Federal Child Support Guidelines
The Federal Child Support Guidelines, which apply to divorcing spouses under the Divorce Act and have been adopted by Ontario for separating non-married parents through the Family Law Act, establish a formula-driven approach to setting child support. The central principle is that both parents have a legal obligation to financially support their children in proportion to their ability to pay.
The Guidelines create a schedule — commonly called the "table amount" — that specifies a monthly child support payment based on the paying parent's gross annual income and the number of children. These tables are province-specific, so the Ontario table is the relevant one for residents of this province. The table amounts are updated periodically and reflect the principle that children are entitled to benefit from both parents' incomes to the same extent they would have if the family had remained together.
Child support is the right of the child, not the parent. Courts are extremely reluctant to reduce or eliminate it, regardless of what the parents agree between themselves.
How Income Is Determined
The paying parent's income is determined based on their "Guidelines income" — generally their total income as reported on line 15000 of their federal income tax return, with certain adjustments prescribed by Schedule III of the Guidelines. Courts will look at recent tax returns, pay stubs, and notices of assessment. For self-employed individuals and business owners, determining income is more complex, as courts may look behind corporate income to assess what the parent is actually earning or has the capacity to earn. Deliberate underemployment or income-shifting will not be rewarded.
Section 7: Extraordinary or Special Expenses
In addition to the table amount (often called "base support"), the Guidelines provide for sharing of certain expenses between parents on a proportional basis. These are called "section 7 expenses" or "special and extraordinary expenses" and include:
- Childcare expenses required for either parent to work, attend school, or receive medical treatment
- The child's share of medical and dental insurance premiums
- Health-related expenses exceeding $100 per year that are not covered by insurance
- Extraordinary extracurricular activities (those that are necessary to meet the child's particular needs or talents)
- Post-secondary education expenses
- Primary or secondary school tuition at a private school (where reasonably appropriate)
Section 7 expenses are shared in proportion to each parent's Guidelines income. For example, if one parent earns $80,000 and the other earns $40,000 (combined $120,000), they share section 7 expenses in a 2:1 ratio — 67% and 33% respectively.
Shared Custody and the 40% Rule
The table amount assumes that one parent has primary residence of the children and the other has less than 40% of parenting time. If the children spend at least 40% of their time with each parent — what the law calls "shared parenting" — a different calculation applies. Under section 9 of the Guidelines, in shared custody situations, the court has discretion to depart from the straight table amount and must consider the amounts each parent would owe based on the other's income, the increased costs of shared parenting arrangements, and the actual conditions, means, needs, and circumstances of the children and parents.
Many parents mistakenly believe that achieving 50/50 parenting time automatically eliminates or significantly reduces child support. This is not the case. Even in equal-time arrangements, the parent with the higher income typically pays some support to the parent with the lower income, based on an offset calculation.
Retroactive Child Support
A payor parent who has not been paying proper child support may be ordered to pay retroactively — that is, to top up past payments to what the Guidelines would have required. The Supreme Court of Canada in D.B.S. v. S.R.G. [2006] SCC 37 confirmed that retroactive support can be ordered even years after the fact, though courts will consider the payor's reasons for the underpayment and any hardship a retroactive order would cause. Parents who fail to disclose income increases are particularly vulnerable to retroactive orders.
Varying Child Support When Circumstances Change
A child support order or agreement is not permanent. Either parent can apply to vary support when there has been a "material change in circumstances" — such as a significant increase or decrease in the payor's income, a change in the child's needs, or a change in custody arrangements. Ontario courts regularly require parents to exchange income information annually so that support can be adjusted to reflect current incomes. This obligation is often written into the original order or separation agreement.
If a payor's income increases significantly and they have not reported this or sought to vary the order upward, the recipient parent can apply retroactively. If income decreases — due to job loss, illness, or other legitimate reasons — the payor should seek a variation as soon as possible rather than simply reducing or stopping payments without a court order or agreement to do so.
Do You Still Need a Lawyer If There Are Guidelines?
The Guidelines create a formulaic starting point, but child support disputes remain complex. Determining the correct Guidelines income for a self-employed parent, valuing corporate income, handling situations involving undue hardship, addressing section 7 expenses, and negotiating the terms of a separation agreement that will be enforceable over time all require careful legal advice. An agreement that does not properly account for future income changes can create significant problems down the road.
At Silver Crest Law, we advise separating parents in Ottawa on all aspects of child support, from initial calculations through to variation and enforcement proceedings.
This article provides general legal information about child support in Ontario. It does not constitute legal advice. Child support calculations are fact-specific. Consult a family lawyer for advice about your situation.