Ontario Child Support Laws: Guidelines and Calculations

Federal vs. Provincial Guidelines
In Ontario, the law that applies depends on the parents' relationship status and where they live:
- Divorce Act (Federal): Applies if you are legally married and pursuing a divorce.
- Family Law Act (Provincial): Applies if you were never married (common-law) or are married but separated and not divorcing.
Practically, both acts use the same Child Support Tables. The amount you pay or receive will generally be the same under either law. The primary focus is on the "Payor" parent's gross annual income and the number of children.
Ontario courts prioritize the child's financial stability above parental disputes.
How Income is Calculated
The "Guideline Income" is usually Line 15000 (Total Income) of the payor's tax return and Notice of Assessment. However, adjustments may be made for:
- Union dues.
- Employment expenses.
- Taxable dividends (grossed down).
- Self-employment income (which may require adding back deduced expenses).
- Imputed income (if a parent is intentionally underemployed).

The Child Support Tables
The Federal Child Support Tables set the basic monthly amount ("Table Amount"). This is a non-negotiable starting point based on:
- The payor's gross annual income.
- The number of children.
- The province where the payor lives (Ontario).
For example, in 2026, if a payor in Ontario earns $60,000 annually and has two children, the table amount is a fixed monthly sum. This amount is legally presumed to cover basic costs like food, shelter, and clothing.
Accurate financial disclosure is mandatory for calculating precise support payments.

Special or Extraordinary Expenses (Section 7)
On top of the basic Table Amount, parents may have to share "Section 7" expenses. These are calculated in proportion to income (not 50/50, unless agreed). Allowable expenses include:
- Childcare expenses due to employment or illness.
- Medical and dental insurance premiums attributable to the child.
- Health-related expenses (orthodontics, counseling) not covered by insurance (over $100).
- Extraordinary expenses for primary or secondary school education.
- Post-secondary education expenses.
- Extraordinary expenses for extracurricular activities.
Modifying Child Support
Child support is not set in stone. It should change whenever income changes. Parents are required to exchange financial information (tax returns, NOAs) every year. If income increases, support should increase.
If parents cannot agree on a new amount, they can use the Ontario Online Child Support Service to update the amount without going to court, or file a Motion to Change.
More Ontario Laws
Sources and References
- Ontario State Legislature(state legislature).gov