Canada Child Support Guide — Federal Guidelines
Canada's Federal Child Support Guidelines are table-based. The base (“table”) amount uses only the paying parent's guideline income, the number of children, and the province/territory where the paying parent habitually resides (each province has its own table because provincial tax differs). Both parents' incomes enter only for Section 7 sharing, shared/split parenting, and undue hardship. This page is a guide, not a calculator, because the legal tables are published province by province in $1,000 income increments.
Current tables and the $150,000 rule
The 2025 Federal Child Support Tables are in force from 1 October 2025 for support owed from that date (the 2017 tables applied from 22 November 2017 to 30 September 2025). A new table does not automatically change an existing order, but can be a change in circumstances for variation. The Justice simplified tables round incomes to the nearest $100 and “will be very close” but are not the legal document — only the official tables are. Over $150,000: the court orders the table amount for the first $150,000, plus for income above $150,000 either the table percentage or an amount the court considers appropriate given the child's condition, means, needs and circumstances and the parents' financial ability. This is partly discretionary — there is no single fixed formula above $150,000. The $150,000 figure is not indexed (SOR/97-175 s.4 states a fixed $150,000 with no indexation clause; only the tables themselves were re-issued).
Worked example — Ontario (official simplified-table figure)
Paying parent lives in Ontario, guideline income $80,000/year, 1 child in the other parent's majority care; receiving parent income $50,000; net Section 7 expenses $6,000/year (after subsidies/credits). Table amount (2025 simplified Ontario table, $80,000, 1 child) = $743/month (same row: 2 children $1,220; 3 = $1,602; 4 = $1,897). Section 7 share: combined income $130,000; paying parent's share = $80,000 ÷ $130,000 = 61.54%; paying parent's Section 7 share = 61.54% × $6,000 = $3,692.31/year = $307.69/month. Total estimate = $743 + $307.69 = $1,050.69/month, before any shared/split adjustment, imputation, or court discretion. The legal (non-simplified) table figure may differ by a few dollars. The 2025 simplified Ontario table shows $0 at $16,000 — that zero point is Ontario-specific and is not generalised to other provinces here.
Section 7 special / extraordinary expenses
Shared in proportion to each parent's income, after deducting any child contribution, subsidy, benefit or tax credit for the expense, and only if necessary for the child's best interests and reasonable given both parents' means, the child's means, and the family's pre-separation spending pattern: (a) childcare because the majority-care parent works, is ill/disabled, or is in education/training for employment; (b) the child's portion of medical/dental insurance premiums; (c) health-related expenses exceeding insurance reimbursement by at least $100/year; (d) extraordinary primary/secondary or other educational expenses meeting the child's particular needs; (e) post-secondary education expenses; (f) extraordinary extracurricular expenses. “Extraordinary” is factor-based — there is no fixed percentage or cap for Section 7, and none is invented here.
Shared, split, hardship — factors, not a set-off formula
Majority care (over 60% with one parent): straight table amount from the other parent. Shared parenting (s.9) — each parent at least 40% of parenting time over a year: the court considers (a) both parents' table amounts, (b) increased costs of shared parenting, and (c) each parent's and the child's condition, means, needs and circumstances. A set-off (higher table minus lower table) is a common starting point but is not automatic and not the statutory formula. Split parenting (s.8) — different children mainly with different parents: the amount is the difference between what each parent would owe the other, plus Section 7 handling. Undue hardship (s.10) has a high threshold and compares household standards of living — factors only, no formula.
Quebec — do not use the federal tables
Quebec has its own model (both parents' incomes, proportional distribution), unlike the federal payer-only tables. The federal tables do not supply a Quebec calculator when both parents live in Quebec. Quebec-specific dollar parameters seen in secondary sources are not published here because they remain secondary-only.
When support ends — age of majority by province
Under the Divorce Act a “child of the marriage” is under the age of majority and not withdrawn from parental charge, or over the age of majority but unable to withdraw from parental charge due to illness, disability or other cause (commonly full-time post-secondary education). For adult children the court may order an amount other than the table amount. Age of majority: 18 in Alberta, Manitoba, Ontario, Prince Edward Island, Quebec and Saskatchewan; 19 in British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut and Yukon.
Sources: Dept. of Justice Canada, 2025 Simplified Federal Child Support Tables — Ontario; Federal Child Support Guidelines, SOR/97-175; Justice Canada “Step-by-Step” guide. Ontario 2025 simplified table (PDF) · SOR/97-175
How to use this guide
Start with the paying parent's guideline income — generally line 15000 of the tax return, with the adjustments in the Guidelines (for example, certain business and capital-gains adjustments) — and the province or territory where the paying parent habitually resides. Find the base table amount for that income and number of children in that province's table. The receiving parent's income does not change the base amount; it enters only for Section 7 special or extraordinary expenses (shared pro rata by income), for shared parenting (at least 40% of time with each parent, assessed on Section 9 factors — a set-off is not automatic), for split parenting, and for undue hardship claims. If the paying parent's income is over $150,000, the court orders the table amount for the first $150,000 plus an additional amount for the excess, decided on the table percentage or the court's discretion — $150,000 is a fixed figure in the regulation, not indexed.
Worked example in a table
| Step | Figure |
|---|---|
| Paying parent guideline income (Ontario example) | $80,000/year |
| Base table amount, 1 child (2025 tables, simplified table) | $743/month |
| Section 7 expenses, shared pro rata (illustrative example from the build) | Brings the illustrative total to $1,050.69/month |
The Section 7 total depends on the actual expenses and on both parents' incomes, so it cannot be stated from the paying parent's income alone. Do not copy the $1,050.69 total to a different income or expense pattern.
Common mistakes
- Using the wrong province's table. Tables differ by province because provincial tax differs. The paying parent's province of residence controls the base table, not the receiving parent's.
- Using the simplified table as the legal document. The Justice simplified tables round incomes to the nearest $100 and “will be very close” but are not the legal document. Only the official tables are.
- Applying the federal table in Quebec. Quebec has its own both-parents proportional model. Federal tables do not supply a Quebec calculator when both parents live in Quebec. Quebec dollar parameters from secondary sources are not published on this page.
- Assuming a set-off in shared parenting. Shared parenting (at least 40% each) is assessed on Section 9 factors — the children's needs, each parent's ability to contribute, and the actual arrangements — not by automatically subtracting one table amount from the other.
- Treating $150,000 as indexed. It is not. The regulation states a fixed $150,000; only the tables themselves were re-issued (2017 to 2025).
- Using the wrong age of majority. It is 18 in Alberta, Manitoba, Ontario, Prince Edward Island, Quebec and Saskatchewan, and 19 in British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut and Yukon. Support for adult children, including post-secondary support, is discretionary.
How courts deviate
Canadian courts may depart from the table amount for undue hardship, for special or extraordinary expenses under Section 7, for shared or split parenting, and for adult children. A new table does not automatically change an existing order, but it can be a change in circumstances for a variation application. This guide shows the table method first, then the factors that can move the result.
When to hire a lawyer
Talk to a lawyer licensed in the relevant province before relying on a table figure if guideline income is disputed (self-employment, corporate income, capital gains), if parenting time is near 40%, if Section 7 expenses are large or disputed, if undue hardship is claimed, or if Quebec's model applies. This site cannot recommend a specific lawyer and does not take referral fees.
Frequently asked questions
These questions are shown on the page in full. They are not marked up as FAQ structured data.
Why is Canada a guide, not a calculator?
Because the legal tables are published province by province in $1,000 income increments. A single-formula calculator would misstate the table.
Does the receiving parent's income matter?
Not for the base table amount. It matters for Section 7 sharing, shared/split parenting and undue hardship.
Is $150,000 indexed each year?
No. It is a fixed figure in the regulation; only the tables were re-issued.
Change log
| Date | Change |
|---|---|
| October 2026 | Initial build: 2025 tables from 1 October 2025, Ontario example, age-of-majority list, fixed $150,000 rule. |
| October 2026 | Remediation pass: FAQPage structured data removed; visible FAQ added; hub navigation and Related links added; author byline and box added; clean folder URLs. No table figure was changed in this pass. |
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