Federal Child Support Guidelines (SOR/97-175)

Regulations are current to 2017-12-11 and last amended on 2017-11-22. Previous Versions

Federal Child Support Guidelines

SOR/97-175

DIVORCE ACT

Registration 1997-04-08

Federal Child Support Guidelines

P.C. 1997-469 1997-04-08

His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to section 26.1Footnote a of the Divorce ActFootnote b, hereby establishes the annexed Federal Child Support Guidelines.

Objectives

Marginal note:Objectives

 The objectives of these Guidelines are

  • (a) to establish a fair standard of support for children that ensures that they continue to benefit from the financial means of both spouses after separation;

  • (b) to reduce conflict and tension between spouses by making the calculation of child support orders more objective;

  • (c) to improve the efficiency of the legal process by giving courts and spouses guidance in setting the levels of child support orders and encouraging settlement; and

  • (d) to ensure consistent treatment of spouses and children who are in similar circumstances.

Interpretation

Marginal note:Definitions
  •  (1) The definitions in this subsection apply in these Guidelines.

    Act

    Loi

    Act means the Divorce Act. (Loi)

    child

    enfant

    child means a child of the marriage. (enfant)

    income

    revenu

    income means the annual income determined under sections 15 to 20. (revenu)

    order assignee

    cessionnaire de la créance alimentaire

    order assignee means a minister, member or agency referred to in subsection 20.1(1) of the Act to whom a child support order is assigned in accordance with that subsection. (cessionnaire de la créance alimentaire)

    spouse

    époux

    spouse has the meaning assigned by subsection 2(1) of the Act, and includes a former spouse. (époux)

    table

    table

    table means a federal child support table set out in Schedule I. (table)

    universal child care benefit

    prestation universelle pour la garde d’enfants

    universal child care benefit means a benefit provided under section 4 of the Universal Child Care Benefit Act. (prestation universelle pour la garde d’enfants)

  • Marginal note:Income Tax Act

    (2) Words and expressions that are used in sections 15 to 21 and that are not defined in this section have the meanings assigned to them under the Income Tax Act.

  • Marginal note:Most current information

    (3) Where, for the purposes of these Guidelines, any amount is determined on the basis of specified information, the most current information must be used.

  • Marginal note:Application of Guidelines

    (4) In addition to child support orders, these Guidelines apply, with such modifications as the circumstances require, to

    • (a) interim orders under subsections 15.1(2) and 19(9) of the Act;

    • (b) orders varying a child support order;

    • (c) orders referred to in subsection 19(7) of the Act; and

    • (d) recalculations under paragraph 25.1(1)(b) of the Act.

  • Marginal note:Recalculations

    (5) For greater certainty, the provisions of these Guidelines that confer a discretionary power on a court do not apply to recalculations under paragraph 25.1(1)(b) of the Act by a provincial child support service.

  • SOR/2007-59, s. 1.

Amount of Child Support

Marginal note:Presumptive rule
  •  (1) Unless otherwise provided under these Guidelines, the amount of a child support order for children under the age of majority is

    • (a) the amount set out in the applicable table, according to the number of children under the age of majority to whom the order relates and the income of the spouse against whom the order is sought; and

    • (b) the amount, if any, determined under section 7.

  • Marginal note:Child the age of majority or over

    (2) Unless otherwise provided under these Guidelines, where a child to whom a child support order relates is the age of majority or over, the amount of the child support order is

    • (a) the amount determined by applying these Guidelines as if the child were under the age of majority; or

    • (b) if the court considers that approach to be inappropriate, the amount that it considers appropriate, having regard to the condition, means, needs and other circumstances of the child and the financial ability of each spouse to contribute to the support of the child.

  • Marginal note:Applicable table

    (3) The applicable table is

    • (a) if the spouse against whom an order is sought resides in Canada,

      • (i) the table for the province in which that spouse ordinarily resides at the time the application for the child support order, or for a variation order in respect of a child support order, is made or the amount is to be recalculated under section 25.1 of the Act,

      • (ii) where the court is satisfied that the province in which that spouse ordinarily resides has changed since the time described in subparagraph (i), the table for the province in which the spouse ordinarily resides at the time of determining the amount of support, or

      • (iii) where the court is satisfied that, in the near future after determination of the amount of support, that spouse will ordinarily reside in a given province other than the province in which the spouse ordinarily resides at the time of that determination, the table for the given province; and

    • (b) if the spouse against whom an order is sought resides outside of Canada, or if the residence of that spouse is unknown, the table for the province where the other spouse ordinarily resides at the time the application for the child support order or for a variation order in respect of a child support order is made or the amount is to be recalculated under section 25.1 of the Act.

  • SOR/97-563, s. 1.
Marginal note:Incomes over $150,000

 Where the income of the spouse against whom a child support order is sought is over $150,000, the amount of a child support order is

  • (a) the amount determined under section 3; or

  • (b) if the court considers that amount to be inappropriate,

    • (i) in respect of the first $150,000 of the spouse’s income, the amount set out in the applicable table for the number of children under the age of majority to whom the order relates;

    • (ii) in respect of the balance of the spouse’s income, the amount that the court considers appropriate, having regard to the condition, means, needs and other circumstances of the children who are entitled to support and the financial ability of each spouse to contribute to the support of the children; and

    • (iii) the amount, if any, determined under section 7.

Marginal note:Spouse in place of a parent

 Where the spouse against whom a child support order is sought stands in the place of a parent for a child, the amount of a child support order is, in respect of that spouse, such amount as the court considers appropriate, having regard to these Guidelines and any other parent’s legal duty to support the child.

Marginal note:Medical and dental insurance

 In making a child support order, where medical or dental insurance coverage for the child is available to either spouse through his or her employer or otherwise at a reasonable rate, the court may order that coverage be acquired or continued.

Marginal note:Special or extraordinary expenses
  •  (1) In a child support order the court may, on either spouse’s request, provide for an amount to cover all or any portion of the following expenses, which expenses may be estimated, taking into account the necessity of the expense in relation to the child’s best interests and the reasonableness of the expense in relation to the means of the spouses and those of the child and to the family’s spending pattern prior to the separation:

    • (a) child care expenses incurred as a result of the custodial parent’s employment, illness, disability or education or training for employment;

    • (b) that portion of the medical and dental insurance premiums attributable to the child;

    • (c) health-related expenses that exceed insurance reimbursement by at least $100 annually, including orthodontic treatment, professional counselling provided by a psychologist, social worker, psychiatrist or any other person, physiotherapy, occupational therapy, speech therapy and prescription drugs, hearing aids, glasses and contact lenses;

    • (d) extraordinary expenses for primary or secondary school education or for any other educational programs that meet the child’s particular needs;

    • (e) expenses for post-secondary education; and

    • (f) extraordinary expenses for extracurricular activities.

  • Marginal note:Definition of “extraordinary expenses”

    (1.1) For the purposes of paragraphs (1)(d) and (f), the term extraordinary expenses means

    • (a) expenses that exceed those that the spouse requesting an amount for the extraordinary expenses can reasonably cover, taking into account that spouse’s income and the amount that the spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate; or

    • (b) where paragraph (a) is not applicable, expenses that the court considers are extraordinary taking into account

      • (i) the amount of the expense in relation to the income of the spouse requesting the amount, including the amount that the spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate,

      • (ii) the nature and number of the educational programs and extracurricular activities,

      • (iii) any special needs and talents of the child or children,

      • (iv) the overall cost of the programs and activities, and

      • (v) any other similar factor that the court considers relevant.

  • Marginal note:Sharing of expense

    (2) The guiding principle in determining the amount of an expense referred to in subsection (1) is that the expense is shared by the spouses in proportion to their respective incomes after deducting from the expense, the contribution, if any, from the child.

  • Marginal note:Subsidies, tax deductions, etc.

    (3) Subject to subsection (4), in determining the amount of an expense referred to in subsection (1), the court must take into account any subsidies, benefits or income tax deductions or credits relating to the expense, and any eligibility to claim a subsidy, benefit or income tax deduction or credit relating to the expense.

  • Marginal note:Universal child care benefit

    (4) In determining the amount of an expense referred to in subsection (1), the court shall not take into account any universal child care benefit or any eligibility to claim that benefit.

  • SOR/2000-337, s. 1;
  • SOR/2000-390, s. 1(F);
  • SOR/2005-400, s. 1;
  • SOR/2007-59, s. 2.
Marginal note:Split custody

 Where each spouse has custody of one or more children, the amount of a child support order is the difference between the amount that each spouse would otherwise pay if a child support order were sought against each of the spouses.

Marginal note:Shared custody

 Where a spouse exercises a right of access to, or has physical custody of, a child for not less than 40 per cent of the time over the course of a year, the amount of the child support order must be determined by taking into account

  • (a) the amounts set out in the applicable tables for each of the spouses;

  • (b) the increased costs of shared custody arrangements; and

  • (c) the conditions, means, needs and other circumstances of each spouse and of any child for whom support is sought.

Marginal note:Undue hardship
  •  (1) On either spouse’s application, a court may award an amount of child support that is different from the amount determined under any of sections 3 to 5, 8 or 9 if the court finds that the spouse making the request, or a child in respect of whom the request is made, would otherwise suffer undue hardship.

  • Marginal note:Circumstances that may cause undue hardship

    (2) Circumstances that may cause a spouse or child to suffer undue hardship include the following:

    • (a) the spouse has responsibility for an unusually high level of debts reasonably incurred to support the spouses and their children prior to the separation or to earn a living;

    • (b) the spouse has unusually high expenses in relation to exercising access to a child;

    • (c) the spouse has a legal duty under a judgment, order or written separation agreement to support any person;

    • (d) the spouse has a legal duty to support a child, other than a child of the marriage, who is

      • (i) under the age of majority, or

      • (ii) the age of majority or over but is unable, by reason of illness, disability or other cause, to obtain the necessaries of life; and

    • (e) the spouse has a legal duty to support any person who is unable to obtain the necessaries of life due to an illness or disability.

  • Marginal note:Standards of living must be considered

    (3) Despite a determination of undue hardship under subsection (1), an application under that subsection must be denied by the court if it is of the opinion that the household of the spouse who claims undue hardship would, after determining the amount of child support under any of sections 3 to 5, 8 or 9, have a higher standard of living than the household of the other spouse.

  • Marginal note:Standards of living test

    (4) In comparing standards of living for the purpose of subsection (3), the court may use the comparison of household standards of living test set out in Schedule II.

  • Marginal note:Reasonable time

    (5) Where the court awards a different amount of child support under subsection (1), it may specify, in the child support order, a reasonable time for the satisfaction of any obligation arising from circumstances that cause undue hardship and the amount payable at the end of that time.

  • Marginal note:Reasons

    (6) Where the court makes a child support order in a different amount under this section, it must record its reasons for doing so.

Elements of a Child Support Order

Marginal note:Form of payments

 The court may require in a child support order that the amount payable under the order be paid in periodic payments, in a lump sum or in a lump sum and periodic payments.

Marginal note:Security

 The court may require in the child support order that the amount payable under the order be paid or secured, or paid and secured, in the manner specified in the order.

Marginal note:Information to be specified in order

 A child support order must include the following information:

  • (a) the name and birth date of each child to whom the order relates;

  • (b) the income of any spouse whose income is used to determine the amount of the child support order;

  • (c) the amount determined under paragraph 3(1)(a) for the number of children to whom the order relates;

  • (d) the amount determined under paragraph 3(2)(b) for a child the age of majority or over;

  • (e) the particulars of any expense described in subsection 7(1), the child to whom the expense relates, and the amount of the expense or, where that amount cannot be determined, the proportion to be paid in relation to the expense; and

  • (f) the date on which the lump sum or first payment is payable and the day of the month or other time period on which all subsequent payments are to be made.

Variation of Child Support Orders

Marginal note:Circumstances for variation

 For the purposes of subsection 17(4) of the Act, any one of the following constitutes a change of circumstances that gives rise to the making of a variation order in respect of a child support order:

  • (a) in the case where the amount of child support includes a determination made in accordance with the applicable table, any change in circumstances that would result in a different child support order or any provision thereof;

  • (b) in the case where the amount of child support does not include a determination made in accordance with a table, any change in the condition, means, needs or other circumstances of either spouse or of any child who is entitled to support; and

  • (c) in the case of an order made before May 1, 1997, the coming into force of section 15.1 of the Act, enacted by section 2 of chapter 1 of the Statutes of Canada, (1997).

  • SOR/97-563, s. 2;
  • SOR/2000-337, s. 2.

Income

Marginal note:Determination of annual income
  •  (1) Subject to subsection (2), a spouse’s annual income is determined by the court in accordance with sections 16 to 20.

  • Marginal note:Agreement

    (2) Where both spouses agree in writing on the annual income of a spouse, the court may consider that amount to be the spouse’s income for the purposes of these Guidelines if the court thinks that the amount is reasonable having regard to the income information provided under section 21.

Marginal note:Calculation of annual income

 Subject to sections 17 to 20, a spouse’s annual income is determined using the sources of income set out under the heading “Total income” in the T1 General form issued by the Canada Revenue Agency and is adjusted in accordance with Schedule III.

  • SOR/2000-337, s. 3;
  • SOR/2007-59, s. 4.
Marginal note:Pattern of income
  •  (1) If the court is of the opinion that the determination of a spouse’s annual income under section 16 would not be the fairest determination of that income, the court may have regard to the spouse’s income over the last three years and determine an amount that is fair and reasonable in light of any pattern of income, fluctuation in income or receipt of a non-recurring amount during those years.

  • Marginal note:Non-recurring losses

    (2) Where a spouse has incurred a non-recurring capital or business investment loss, the court may, if it is of the opinion that the determination of the spouse’s annual income under section 16 would not provide the fairest determination of the annual income, choose not to apply sections 6 and 7 of Schedule III, and adjust the amount of the loss, including related expenses and carrying charges and interest expenses, to arrive at such amount as the court considers appropriate.

  • SOR/2000-337, s. 4.
Marginal note:Shareholder, director or officer
  •  (1) Where a spouse is a shareholder, director or officer of a corporation and the court is of the opinion that the amount of the spouse’s annual income as determined under section 16 does not fairly reflect all the money available to the spouse for the payment of child support, the court may consider the situations described in section 17 and determine the spouse’s annual income to include

    • (a) all or part of the pre-tax income of the corporation, and of any corporation that is related to that corporation, for the most recent taxation year; or

    • (b) an amount commensurate with the services that the spouse provides to the corporation, provided that the amount does not exceed the corporation’s pre-tax income.

  • Marginal note:Adjustment to corporation’s pre-tax income

    (2) In determining the pre-tax income of a corporation for the purposes of subsection (1), all amounts paid by the corporation as salaries, wages or management fees, or other payments or benefits, to or on behalf of persons with whom the corporation does not deal at arm’s length must be added to the pre-tax income, unless the spouse establishes that the payments were reasonable in the circumstances.

Marginal note:Imputing income
  •  (1) The court may impute such amount of income to a spouse as it considers appropriate in the circumstances, which circumstances include the following:

    • (a) the spouse is intentionally under-employed or unemployed, other than where the under-employment or unemployment is required by the needs of a child of the marriage or any child under the age of majority or by the reasonable educational or health needs of the spouse;

    • (b) the spouse is exempt from paying federal or provincial income tax;

    • (c) the spouse lives in a country that has effective rates of income tax that are significantly lower than those in Canada;

    • (d) it appears that income has been diverted which would affect the level of child support to be determined under these Guidelines;

    • (e) the spouse’s property is not reasonably utilized to generate income;

    • (f) the spouse has failed to provide income information when under a legal obligation to do so;

    • (g) the spouse unreasonably deducts expenses from income;

    • (h) the spouse derives a significant portion of income from dividends, capital gains or other sources that are taxed at a lower rate than employment or business income or that are exempt from tax; and

    • (i) the spouse is a beneficiary under a trust and is or will be in receipt of income or other benefits from the trust.

  • Marginal note:Reasonableness of expenses

    (2) For the purpose of paragraph (1)(g), the reasonableness of an expense deduction is not solely governed by whether the deduction is permitted under the Income Tax Act.

  • SOR/2000-337, s. 5.
Marginal note:Non-resident
  •  (1) Subject to subsection (2), where a spouse is a non-resident of Canada, the spouse’s annual income is determined as though the spouse were a resident of Canada.

  • Marginal note:Non-resident taxed at higher rates

    (2) Where a spouse is a non-resident of Canada and resides in a country that has effective rates of income tax that are significantly higher than those applicable in the province in which the other spouse ordinarily resides, the spouse’s annual income is the amount that the court determines to be appropriate taking those rates into consideration.

  • SOR/2005-400, s. 2.

Income Information

Marginal note:Obligation of applicant
  •  (1) A spouse who is applying for a child support order and whose income information is necessary to determine the amount of the order must include the following with the application:

    • (a) a copy of every personal income tax return filed by the spouse for each of the three most recent taxation years;

    • (b) a copy of every notice of assessment and reassessment issued to the spouse for each of the three most recent taxation years;

    • (c) where the spouse is an employee, the most recent statement of earnings indicating the total earnings paid in the year to date, including overtime or, where such a statement is not provided by the employer, a letter from the spouse’s employer setting out that information including the spouse’s rate of annual salary or remuneration;

    • (d) where the spouse is self-employed, for the three most recent taxation years

      • (i) the financial statements of the spouse’s business or professional practice, other than a partnership, and

      • (ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to, or on behalf of, persons or corporations with whom the spouse does not deal at arm’s length;

    • (e) where the spouse is a partner in a partnership, confirmation of the spouse’s income and draw from, and capital in, the partnership for its three most recent taxation years;

    • (f) where the spouse controls a corporation, for its three most recent taxation years

      • (i) the financial statements of the corporation and its subsidiaries, and

      • (ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to, or on behalf of, persons or corporations with whom the corporation, and every related corporation, does not deal at arm’s length;

    • (g) where the spouse is a beneficiary under a trust, a copy of the trust settlement agreement and copies of the trust’s three most recent financial statements; and

    • (h) in addition to any income information that must be included under paragraphs (c) to (g), where the spouse receives income from employment insurance, social assistance, a pension, workers compensation, disability payments or any other source, the most recent statement of income indicating the total amount of income from the applicable source during the current year, or if such a statement is not provided, a letter from the appropriate authority stating the required information.

  • Marginal note:Obligation of respondent

    (2) A spouse who is served with an application for a child support order and whose income information is necessary to determine the amount of the order, must, within 30 days after the application is served if the spouse resides in Canada or the United States or within 60 days if the spouse resides elsewhere, or such other time limit as the court specifies, provide the court, as well as the other spouse or the order assignee, as the case may be, with the documents referred to in subsection (1).

  • Marginal note:Special expenses or undue hardship

    (3) Where, in the course of proceedings in respect of an application for a child support order, a spouse requests an amount to cover expenses referred to in subsection 7(1) or pleads undue hardship, the spouse who would be receiving the amount of child support must, within 30 days after the amount is sought or undue hardship is pleaded if the spouse resides in Canada or the United States or within 60 days if the spouse resides elsewhere, or such other time limit as the court specifies, provide the court and the other spouse with the documents referred to in subsection (1).

  • Marginal note:Income over $150,000

    (4) Where, in the course of proceedings in respect of an application for a child support order, it is established that the income of the spouse who would be paying the amount of child support is greater than $150,000, the other spouse must, within 30 days after the income is established to be greater than $150,000 if the other spouse resides in Canada or the United States or within 60 days if the other spouse resides elsewhere, or such other time limit as the court specifies, provide the court and the spouse with the documents referred to in subsection (1).

  • Marginal note:Making of rules not precluded

    (5) Nothing in this section precludes the making of rules by a competent authority, within the meaning of section 25 of the Act, respecting the disclosure of income information that is considered necessary for the purposes of the determination of an amount of a child support order.

  • SOR/2000-337, s. 6.
Marginal note:Failure to comply
  •  (1) Where a spouse fails to comply with section 21, the other spouse may apply

    • (a) to have the application for a child support order set down for a hearing, or move for judgment; or

    • (b) for an order requiring the spouse who failed to comply to provide the court, as well as the other spouse or order assignee, as the case may be, with the required documents.

  • Marginal note:Costs of the proceedings

    (2) Where a court makes an order under paragraph (1)(a) or (b), the court may award costs in favour of the other spouse up to an amount that fully compensates the other spouse for all costs incurred in the proceedings.

Marginal note:Adverse inference

 Where the court proceeds to a hearing on the basis of an application under paragraph 22(1)(a), the court may draw an adverse inference against the spouse who failed to comply and impute income to that spouse in such amount as it considers appropriate.

Marginal note:Failure to comply with court order

 Where a spouse fails to comply with an order issued on the basis of an application under paragraph 22(1)(b), the court may

  • (a) strike out any of the spouse’s pleadings;

  • (b) make a contempt order against the spouse;

  • (c) proceed to a hearing, in the course of which it may draw an adverse inference against the spouse and impute income to that spouse in such amount as it considers appropriate; and

  • (d) award costs in favour of the other spouse up to an amount that fully compensates the other spouse for all costs incurred in the proceedings.

Marginal note:Continuing obligation to provide income information
  •  (1) Every spouse against whom a child support order has been made must, on the written request of the other spouse or the order assignee, not more than once a year after the making of the order and as long as the child is a child within the meaning of these Guidelines, provide that other spouse or the order assignee with

    • (a) the documents referred to in subsection 21(1) for any of the three most recent taxation years for which the spouse has not previously provided the documents;

    • (b) as applicable, any current information, in writing, about the status of any expenses included in the order pursuant to subsection 7(1); and

    • (c) as applicable, any current information, in writing, about the circumstances relied on by the court in a determination of undue hardship.

  • Marginal note:Below minimum income

    (2) Where a court has determined that the spouse against whom a child support order is sought does not have to pay child support because his or her income level is below the minimum amount required for application of the tables, that spouse must, on the written request of the other spouse, not more than once a year after the determination and as long as the child is a child within the meaning of these Guidelines, provide the other spouse with the documents referred to in subsection 21(1) for any of the three most recent taxation years for which the spouse has not previously provided the documents.

  • Marginal note:Obligation of receiving spouse

    (3) Where the income information of the spouse in favour of whom a child support order is made is used to determine the amount of the order, the spouse must, not more than once a year after the making of the order and as long as the child is a child within the meaning of these Guidelines, on the written request of the other spouse, provide the other spouse with the documents and information referred to in subsection (1).

  • Marginal note:Information requests

    (4) Where a spouse or an order assignee requests information from the other spouse under any of subsections (1) to (3) and the income information of the requesting spouse is used to determine the amount of the child support order, the requesting spouse or order assignee must include the documents and information referred to in subsection (1) with the request.

  • Marginal note:Time limit

    (5) A spouse who receives a request made under any of subsections (1) to (3) must provide the required documents within 30 days after the request’s receipt if the spouse resides in Canada or the United States and within 60 days after the request’s receipt if the spouse resides elsewhere.

  • Marginal note:Deemed receipt

    (6) A request made under any of subsections (1) to (3) is deemed to have been received 10 days after it is sent.

  • Marginal note:Failure to comply

    (7) A court may, on application by either spouse or an order assignee, where the other spouse has failed to comply with any of subsections (1) to (3)

    • (a) consider the other spouse to be in contempt of court and award costs in favour of the applicant up to an amount that fully compensates the applicant for all costs incurred in the proceedings; or

    • (b) make an order requiring the other spouse to provide the required documents to the court, as well as to the spouse or order assignee, as the case may be.

  • Marginal note:Unenforceable provision

    (8) A provision in a judgment, order or agreement purporting to limit a spouse’s obligation to provide documents under this section is unenforceable.

  • SOR/97-563, s. 3(E).
Marginal note:Provincial child support services

 A spouse or an order assignee may appoint a provincial child support service to act on their behalf for the purposes of requesting and receiving income information under any of subsections 25(1) to (3), as well as for the purposes of an application under subsection 25(7).

Coming into Force

Marginal note:Coming into force

 These Guidelines come into force on May 1, 1997.

SCHEDULE I(Subsection 2(1))Federal Child Support Tables

Notes:

  • 1 
    The federal child support tables set out the amount of monthly child support payments for each province on the basis of the annual income of the spouse ordered to pay child support (the “support payer”) and the number of children for whom a table amount is payable. Refer to these Guidelines to determine whether special measures apply.
  • 2 
    There is a threshold level of income below which no amount of child support is payable. The threshold is set at $12,000. Child support amounts are specified for annual incomes up to $150,000. For support payers with annual incomes over $150,000, refer to section 4 of these Guidelines to determine the amount of child support.
  • 3 
    Income is set out in the tables in increments of $1,000. Monthly amounts are determined by adding the applicable basic amount and the amount calculated by multiplying the applicable percentage by the portion of the income that exceeds the lower amount within that range of income.

    Example:

    Province: British Columbia

    Number of children: 2

    Annual income of support payer: $48,370

    Basic amount: $752

    Percentage: 1.4%

    Lower amount of the income range: $48,000

    The amount of monthly child support is calculated as follows:

    $752 + [1.4% × ($48,370 - $48,000)]

    $752 + [1.4/100 × $370]

    $752 + [0.014 × $370]

    $752 + $5.18 = $757.18

  • 4 
    There are separate tables for each province. The amounts vary from one province to another because of differences in provincial income tax rates. The tables are in the following order:
    • (a) Ontario;

    • (b) Quebec;

    • (c) Nova Scotia;

    • (d) New Brunswick;

    • (e) Manitoba;

    • (f) British Columbia;

    • (g) Prince Edward Island;

    • (h) Saskatchewan;

    • (i) Alberta;

    • (j) Newfoundland and Labrador;

    • (k) Yukon;

    • (l) Northwest Territories; and

    • (m) Nunavut.

  • 5 
    The amounts in the tables are based on economic studies of average spending on children in families at different income levels in Canada. They are calculated on the basis that child support payments are no longer taxable in the hands of the receiving parent and no longer deductible by the paying parent. They are calculated using a mathematical formula and generated by a computer program.
  • 6 
    The formula referred to in note 5 sets support amounts to reflect average expenditures on children by a spouse with a particular number of children and level of income. The calculation is based on the support payer’s income. The formula uses the basic personal amount for non-refundable tax credits to recognize personal expenses, and takes other federal and provincial income taxes and credits into account. Federal child tax benefits and the portion of the Goods and Services Tax/Harmonized Sales Tax credit that is attributable to children are excluded from the calculation. At lower income levels, the formula sets the amounts to take into account the combined impact of taxes and child support payments on the support payer’s limited disposable income.
  • SOR/97-563, ss. 4 to 9;
  • SOR/99-136, ss. 1, 2;
  • SOR/2005-400, ss. 3 to 5;
  • SOR/2011-267, s. 1;
  • SOR/2017-224, ss. 1, 2.

[ONTARIO]

Federal Child Support Tables/Province : Ontario
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :One/Un
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
120001299904.11200061000619995661.02610001100001109999890.8110000
1300013999411.941300062000629995760.94620001110001119999970.82111000
1400014999601.921400063000639995850.986300011200011299910050.84112000
1500015999791.8815000640006499959516400011300011399910130.74113000
1600016999981.961600065000659996051.026500011400011499910200.76114000
17000179991181.921700066000669996150.946600011500011599910280.78115000
18000189991371.71800067000679996240.966700011600011699910360.78116000
19000199991540.721900068000689996340.986800011700011799910440.8117000
20000209991610.7420000690006999964416900011800011899910520.82118000
21000219991680.82100070000709996540.947000011900011999910600.84119000
22000229991760.782200071000719996630.967100012000012099910680.74120000
23000239991840.82300072000729996730.787200012100012199910750.76121000
24000249991920.7224000730007399968117300012200012299910830.78122000
25000259991990.962500074000749996910.947400012300012399910910.78123000
26000269992091.362600075000759997000.867500012400012499910990.8124000
27000279992231.322700076000769997090.867600012500012599911070.82125000
28000289992361.082800077000779997180.887700012600012699911150.82126000
29000299992470.862900078000789997270.887800012700012799911230.74127000
30000309992560.823000079000799997360.97900012800012899911300.76128000
31000319992640.8631000800008099974518000012900012999911380.78129000
32000329992730.883200081000819997550.948100013000013099911460.78130000
330003399928213300082000829997640.988200013100013199911540.8131000
34000349992921.223400083000839997740.948300013200013299911620.82132000
35000359993041.143500084000849997830.928400013300013399911700.82133000
36000369993151.063600085000859997920.98500013400013499911780.74134000
370003799932613700086000869998010.888600013500013599911850.76135000
38000389993361.063800087000879998100.868700013600013699911930.76136000
39000399993471.183900088000889998190.688800013700013799912010.78137000
40000409993591.144000089000899998260.768900013800013899912090.8138000
41000419993701.124100090000909998340.649000013900013999912170.82139000
42000429993811.264200091000919998400.669100014000014099912250.72140000
43000439993941.244300092000929998470.769200014100014199912320.76141000
44000449994061.224400093000939998550.769300014200014299912400.72142000
45000459994180.94500094000949998630.789400014300014399912470.78143000
46000469994270.884600095000959998710.89500014400014499912550.74144000
47000479994360.884700096000969998790.89600014500014599912620.78145000
48000489994450.684800097000979998870.829700014600014699912700.74146000
49000499994520.884900098000989998950.749800014700014799912770.7147000
50000509994610.885000099000999999020.769900014800014899912840.76148000
51000519994700.88510001000001009999100.7610000014900014999912920.72149000
52000529994790.96520001010001019999180.78101000150000or greater/12990.72150000
53000539994890.94530001020001029999260.8102000ou plus
54000549994980.92540001030001039999340.8103000
55000559995070.98550001040001049999420.82104000
56000569995171.02560001050001059999500.84105000
57000579995270.94570001060001069999580.74106000
58000589995360.96580001070001079999650.76107000
59000599995460.98590001080001089999730.78108000
60000609995561600001090001099999810.8109000
Federal Child Support Tables/Province : Ontario
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :Two/Deux
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
120001299909.51200061000619999301.526100011000011099915941.22110000
1300013999953.861300062000629999451.56200011100011199916061.2111000
14000149991343.61400063000639999601.486300011200011299916181.18112000
15000159991703.31500064000649999751.566400011300011399916301.26113000
160001699920331600065000659999911.546500011400011499916431.24114000
17000179992333.0217000660006699910061.526600011500011599916551.22115000
18000189992633.3418000670006799910211.56700011600011699916671.2116000
19000199992961.519000680006899910361.486800011700011799916791.28117000
20000209993111.320000690006999910511.566900011800011899916921.24118000
21000219993241.3221000700007099910671.547000011900011999917041.22119000
22000229993371.2622000710007199910821.527100012000012099917161.2120000
23000239993501.2623000720007299910971.27200012100012199917281.18121000
24000249993631.2824000730007399911091.57300012200012299917401.26122000
25000259993761.525000740007499911241.487400012300012399917531.24123000
26000269993911.8626000750007599911391.467500012400012499917651.22124000
27000279994101.8227000760007699911541.447600012500012599917771.2125000
28000289994281.6828000770007799911681.47700012600012699917891.26126000
29000299994451.4429000780007899911821.387800012700012799918021.24127000
30000309994591.5230000790007999911961.467900012800012899918141.22128000
31000319994741.4431000800008099912111.528000012900012999918261.2129000
32000329994881.4832000810008199912261.448100013000013099918381.18130000
33000339995031.4233000820008299912401.468200013100013199918501.26131000
34000349995171.4634000830008399912551.488300013200013299918631.24132000
35000359995321.435000840008499912701.448400013300013399918751.2133000
36000369995461.2636000850008599912841.428500013400013499918871.18134000
37000379995591.2437000860008699912981.48600013500013599918991.26135000
38000389995711.338000870008799913121.368700013600013699919121.24136000
39000399995841.3239000880008899913261.188800013700013799919241.22137000
40000409995971.3640000890008999913381.268900013800013899919361.2138000
41000419996111.341000900009099913511.149000013900013999919481.18139000
42000429996241.5442000910009199913621.189100014000014099919601.16140000
43000439996391.6643000920009299913741.249200014100014199919721.16141000
44000449996561.7644000930009399913861.229300014200014299919841.1142000
45000459996741.745000940009499913981.29400014300014399919951.16143000
46000469996911.6846000950009599914101.269500014400014499920071.2144000
47000479997081.7247000960009699914231.249600014500014599920191.14145000
48000489997251.3448000970009799914351.229700014600014699920301.18146000
49000499997381.6849000980009899914471.29800014700014799920421.12147000
50000509997551.7250000990009999914591.189900014800014899920531.16148000
51000519997721.745100010000010099914711.2610000014900014999920651.2149000
52000529997891.725200010100010199914841.24101000150000or greater/20771.2150000
53000539998061.725300010200010299914961.22102000ou plus
54000549998231.65400010300010399915081.18103000
55000559998391.545500010400010499915201.26104000
56000569998541.525600010500010599915331.24105000
57000579998691.55700010600010699915451.22106000
58000589998841.485800010700010799915571.2107000
59000599998991.565900010800010899915691.18108000
60000609999151.546000010900010999915811.26109000
Federal Child Support Tables/Province : Ontario
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :Three/Trois
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
1200012999010.312000610006199912142.26100011000011099920781.54110000
13000139991034.1213000620006299912362.26200011100011199920931.58111000
14000149991443.8614000630006399912582.186300011200011299921091.6112000
15000159991833.615000640006499912801.926400011300011399921251.54113000
16000169992193.2416000650006599912991.986500011400011499921401.56114000
17000179992513.2217000660006699913191.926600011500011599921561.58115000
18000189992833.6218000670006799913381.966700011600011699921721.62116000
19000199993194.1219000680006899913581.926800011700011799921881.54117000
20000209993603.8420000690006999913771.966900011800011899922031.58118000
21000219993983.96210007000070999139727000011900011999922191.6119000
22000229994383.8622000710007199914171.947100012000012099922351.52120000
23000239994772.3423000720007299914361.57200012100012199922501.56121000
24000249995001.6824000730007399914511.967300012200012299922661.58122000
25000259995171.98250007400074999147127400012300012399922821.62123000
26000269995372.226000750007599914911.847500012400012499922981.54124000
27000279995592.2627000760007699915091.887600012500012599923131.58125000
28000289995822.0228000770007799915281.847700012600012699923291.6126000
29000299996021.8629000780007899915461.887800012700012799923451.52127000
30000309996211.9630000790007999915651.847900012800012899923601.56128000
31000319996411.9231000800008099915831.868000012900012999923761.58129000
32000329996601.9832000810008199916021.868100013000013099923921.62130000
33000339996801.9433000820008299916211.868200013100013199924081.54131000
34000349996991.934000830008399916401.868300013200013299924231.56132000
35000359997181.8835000840008499916591.828400013300013399924391.6133000
36000369997371.6836000850008599916771.888500013400013499924551.52134000
37000379997541.6437000860008699916961.848600013500013599924701.56135000
38000389997701.738000870008799917141.88700013600013699924861.58136000
39000399997871.839000880008899917321.628800013700013799925021.6137000
40000409998051.840000890008999917481.68900013800013899925181.54138000
41000419998231.741000900009099917641.69000013900013999925331.56139000
42000429998401.642000910009199917801.549100014000014099925491.5140000
43000439998561.6443000920009299917951.549200014100014199925641.46141000
44000449998721.6444000930009399918101.589300014200014299925791.48142000
45000459998881.5645000940009499918261.69400014300014399925941.5143000
46000469999041.5646000950009599918421.529500014400014499926091.5144000
4700047999920247000960009699918571.569600014500014599926241.52145000
48000489999401.6648000970009799918731.589700014600014699926391.52146000
49000499999572.0449000980009899918891.629800014700014799926541.54147000
50000509999772.0850000990009999919051.549900014800014899926691.44148000
51000519999982.145100010000010099919201.5610000014900014999926831.46149000
520005299910192.145200010100010199919361.6101000150000or greater/26981.46150000
530005399910402.045300010200010299919521.52102000ou plus
540005499910602.065400010300010399919671.56103000
550005599910812.265500010400010499919831.58104000
560005699911042.245600010500010599919991.6105000
570005799911262.245700010600010699920151.54106000
580005899911482.225800010700010799920301.56107000
590005999911702.225900010800010899920461.6108000
600006099911922.226000010900010999920621.62109000
Federal Child Support Tables/Province : Ontario
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :Four/Quatre
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
120001299901112000610006199914312.566100011000011099924731.86110000
13000139991104.513000620006299914572.526200011100011199924921.9111000
14000149991554.1214000630006399914822.586300011200011299925111.84112000
15000159991963.815000640006499915082.546400011300011399925291.9113000
16000169992343.4616000650006599915332.56500011400011499925481.84114000
17000179992693.4417000660006699915582.566600011500011599925661.88115000
18000189993033.918000670006799915842.526700011600011699925851.82116000
19000199993424.3419000680006899916092.586800011700011799926031.86117000
20000209993854.1820000690006999916352.546900011800011899926221.9118000
21000219994274.3221000700007099916602.57000011900011999926411.84119000
22000229994704.1422000710007199916852.567100012000012099926591.88120000
23000239995114.0423000720007299917112.027200012100012199926781.82121000
24000249995514.0224000730007399917312.367300012200012299926961.88122000
25000259995914.3825000740007499917552.327400012300012399927151.82123000
26000269996354.3826000750007599917782.227500012400012499927331.86124000
27000279996792.8827000760007699918002.27600012500012599927521.9125000
28000289997082.4428000770007799918222.27700012600012699927711.84126000
29000299997322.2429000780007899918442.27800012700012799927891.88127000
30000309997542.3630000790007999918662.27900012800012899928081.82128000
31000319997782.3431000800008099918882.288000012900012999928261.86129000
32000329998012.3232000810008199919112.248100013000013099928451.82130000
33000339998242.2833000820008299919332.288200013100013199928631.86131000
34000349998472.3634000830008399919562.148300013200013299928821.9132000
35000359998712.2435000840008499919772.168400013300013399929011.84133000
36000369998931.9636000850008599919992.188500013400013499929191.88134000
3700037999913237000860008699920212.228600013500013599929381.82135000
38000389999332.0238000870008799920432.148700013600013699929561.86136000
39000399999532.1639000880008899920641.948800013700013799929751.9137000
40000409999752.240000890008999920831.98900013800013899929941.84138000
41000419999972.0441000900009099921021.869000013900013999930121.9139000
420004299910171.942000910009199921211.89100014000014099930311.84140000
430004399910361.9643000920009299921391.99200014100014199930491.74141000
440004499910562.0244000930009399921581.849300014200014299930661.78142000
450004599910761.9645000940009499921761.889400014300014399930841.72143000
460004699910961.946000950009599921951.849500014400014499931011.76144000
470004799911151.947000960009699922131.889600014500014599931191.8145000
480004899911341.448000970009799922321.829700014600014699931371.74146000
490004999911481.8849000980009899922501.869800014700014799931541.78147000
500005099911671.9650000990009999922691.99900014800014899931721.72148000
510005199911872.045100010000010099922881.8410000014900014999931891.76149000
520005299912072.445200010100010199923061.88101000150000or greater/32071.76150000
530005399912312.425300010200010299923251.82102000ou plus
540005499912552.425400010300010399923431.86103000
550005599912792.55500010400010499923621.82104000
560005699913042.565600010500010599923801.86105000
570005799913302.525700010600010699923991.9106000
580005899913552.585800010700010799924181.84107000
590005999913812.545900010800010899924361.88108000
600006099914062.56000010900010999924551.82109000
Federal Child Support Tables/Province : Ontario
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :Five/Cinq
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
120001299901112000610006199916132.846100011000011099928032.08110000
13000139991104.513000620006299916412.846200011100011199928242.08111000
14000149991554.1214000630006399916692.826300011200011299928452.08112000
15000159991963.815000640006499916972.86400011300011399928662.1113000
16000169992343.4616000650006599917252.786500011400011499928872.1114000
17000179992693.4417000660006699917532.866600011500011599929082.1115000
18000189993033.918000670006799917822.846700011600011699929292.1116000
19000199993424.3419000680006899918102.826800011700011799929502.1117000
20000209993854.1820000690006999918382.86900011800011899929712.12118000
21000219994274.3221000700007099918662.87000011900011999929922.12119000
22000229994704.1422000710007199918942.787100012000012099930132.12120000
23000239995114.0423000720007299919222.267200012100012199930342.12121000
24000249995514.0224000730007399919452.87300012200012299930552.12122000
25000259995914.3825000740007499919732.787400012300012399930762.14123000
26000269996354.3826000750007599920012.767500012400012499930972.14124000
27000279996794.3827000760007699920292.747600012500012599931182.14125000
28000289997234.3628000770007799920562.747700012600012699931392.14126000
29000299997674.5629000780007899920832.747800012700012799931602.04127000
30000309998134.6230000790007999921102.727900012800012899931802.06128000
31000319998594.6631000800008099921372.88000012900012999932012.06129000
32000329999063.932000810008199921652.88100013000013099932222.06130000
33000339999452.6433000820008299921932.528200013100013199932432.06131000
34000349999712.6834000830008399922182.468300013200013299932642.06132000
35000359999982.6435000840008499922432.428400013300013399932852.08133000
360003699910242.2436000850008599922672.468500013400013499933062.08134000
370003799910462.237000860008699922922.428600013500013599933272.08135000
380003899910682.3638000870008799923162.368700013600013699933482.08136000
390003999910922.539000880008899923402.188800013700013799933692.08137000
400004099911172.4440000890008999923622.168900013800013899933902.1138000
410004199911412.3841000900009099923842.169000013900013999934112.1139000
420004299911652.2442000910009199924062.049100014000014099934322140000
430004399911872.2243000920009299924262.19200014100014199934521.98141000
440004499912092.3844000930009399924472.19300014200014299934721.98142000
450004599912332.345000940009499924682.129400014300014399934922143000
460004699912562.2446000950009599924892.129500014400014499935122.02144000
470004799912782.2447000960009699925102.129600014500014599935322.04145000
480004899913001.6448000970009799925312.129700014600014699935521.94146000
490004999913162.249000980009899925522.129800014700014799935711.96147000
500005099913382.250000990009999925732.149900014800014899935911.98148000
510005199913602.35100010000010099925942.1410000014900014999936112149000
520005299913832.245200010100010199926152.14101000150000or greater/36312150000
530005399914052.285300010200010299926362.04102000ou plus
540005499914282.245400010300010399926562.06103000
550005599914502.365500010400010499926772.06104000
560005699914742.585600010500010599926982.06105000
570005799915002.825700010600010699927192.06106000
580005899915282.85800010700010799927402.06107000
590005999915562.785900010800010899927612.08108000
600006099915842.866000010900010999927822.08109000
Federal Child Support Tables/Province : Ontario
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :Six or more/Six ou plus
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
120001299901112000610006199917672.96100011000011099930822.26110000
13000139991104.513000620006299917963.066200011100011199931052.26111000
14000149991554.1214000630006399918273.026300011200011299931282.28112000
15000159991963.815000640006499918573.066400011300011399931512.28113000
16000169992343.4616000650006599918883.026500011400011499931742.28114000
17000179992693.4417000660006699919183.066600011500011599931972.28115000
18000189993033.9180006700067999194936700011600011699932202.28116000
19000199993424.3419000680006899919793.066800011700011799932432.28117000
20000209993854.18200006900069999201036900011800011899932662.28118000
21000219994274.3221000700007099920403.067000011900011999932892.28119000
22000229994704.14220007100071999207137100012000012099933122.3120000
23000239995114.0423000720007299921012.467200012100012199933352.3121000
24000249995514.02240007300073999212637300012200012299933582.3122000
25000259995914.3825000740007499921563.067400012300012399933812.3123000
26000269996354.3826000750007599921872.97500012400012499934042.3124000
27000279996794.3827000760007699922162.967600012500012599934272.3125000
28000289997234.3628000770007799922462.927700012600012699934502.3126000
29000299997674.5629000780007899922752.987800012700012799934732.3127000
30000309998134.6230000790007999923052.947900012800012899934962.32128000
31000319998594.6631000800008099923342.988000012900012999935192.32129000
32000329999064.632000810008199923642.988100013000013099935422.32130000
33000339999524.6633000820008299923943.068200013100013199935652.32131000
34000349999994.734000830008399924252.948300013200013299935882.32132000
350003599910464.5435000840008499924542.968400013300013399936112.32133000
360003699910913.98360008500085999248438500013400013499936342.32134000
370003799911314.0237000860008699925142.928600013500013599936572.34135000
380003899911713.8438000870008799925432.968700013600013699936802.34136000
390003999912092.6839000880008899925732.648800013700013799937032.34137000
400004099912362.7640000890008999925992.448900013800013899937262.34138000
410004199912642.6441000900009099926232.39000013900013999937492.34139000
420004299912902.4442000910009199926462.269100014000014099937722.24140000
430004399913142.4843000920009299926692.329200014100014199937942.22141000
440004499913392.5844000930009399926922.329300014200014299938162.14142000
450004599913652.5645000940009499927152.329400014300014399938372.16143000
460004699913912.4446000950009599927382.329500014400014499938592.2144000
470004799914152.447000960009699927612.349600014500014599938812.22145000
480004899914391.8648000970009799927842.349700014600014699939032.14146000
490004999914582.4249000980009899928072.349800014700014799939242.16147000
500005099914822.4650000990009999928302.349900014800014899939462.18148000
510005199915072.55100010000010099928532.3410000014900014999939682.22149000
520005299915322.55200010100010199928762.34101000150000or greater/39902.22150000
530005399915572.55300010200010299928992.34102000ou plus
540005499915822.55400010300010399929222.24103000
550005599916072.685500010400010499929442.26104000
560005699916342.625600010500010599929672.26105000
570005799916602.665700010600010699929902.26106000
580005899916872.75800010700010799930132.26107000
590005999917142.645900010800010899930362.26108000
600006099917402.686000010900010999930592.26109000
  • SOR/97-563, ss. 4 to 9;
  • SOR/99-136, ss. 1, 2;
  • SOR/2005-400, ss. 3 to 5;
  • SOR/2011-267, s. 2;
  • SOR/2017-224, s. 3.

[QUEBEC/QUÉBEC]

Federal Child Support Tables/Province : Quebec/Québec
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :One/Un
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
120001299907.91200061000619995500.92610001100001109999510.74110000
1300013999792.041300062000629995590.84620001110001119999580.7111000
1400014999992.081400063000639995670.86630001120001129999650.78112000
15000159991202.11500064000649995760.9640001130001139999730.74113000
16000169991412.041600065000659995850.92650001140001149999800.72114000
17000179991612.081700066000669995940.84660001150001159999870.68115000
18000189991822.11800067000679996020.88670001160001169999940.76116000
19000199992032.041900068000689996110.96800011700011799910020.72117000
20000209992231.462000069000699996200.826900011800011899910090.7118000
21000219992380.522100070000709996280.867000011900011999910160.76119000
22000229992430.522200071000719996370.887100012000012099910240.74120000
23000239992480.522300072000729996460.97200012100012199910310.7121000
24000249992530.522400073000739996550.847300012200012299910380.68122000
25000259992580.62500074000749996630.867400012300012399910450.76123000
26000269992640.882600075000759996720.887500012400012499910530.72124000
27000279992730.862700076000769996810.927600012500012599910600.7125000
28000289992820.962800077000779996900.847700012600012699910670.76126000
29000299992920.942900078000789996980.867800012700012799910750.74127000
30000309993010.943000079000799997070.97900012800012899910820.7128000
31000319993100.923100080000809997160.928000012900012999910890.78129000
32000329993190.923200081000819997250.848100013000013099910970.74130000
33000339993280.93300082000829997330.888200013100013199911040.72131000
34000349993370.83400083000839997420.98300013200013299911110.68132000
35000359993450.763500084000849997510.828400013300013399911180.76133000
36000369993530.683600085000859997590.868500013400013499911260.72134000
37000379993600.683700086000869997680.788600013500013599911330.7135000
38000389993670.763800087000879997760.868700013600013699911400.7136000
39000399993750.743900088000889997850.848800013700013799911470.64137000
40000409993820.724000089000899997930.848900013800013899911530.66138000
41000419993890.724100090000909998010.829000013900013999911600.68139000
42000429993960.74200091000919998090.729100014000014099911670.62140000
43000439994030.684300092000929998160.789200014100014199911730.66141000
44000449994100.784400093000939998240.729300014200014299911800.62142000
45000459994180.724500094000949998310.769400014300014399911860.68143000
46000469994250.684600095000959998390.79500014400014499911930.64144000
47000479994320.684700096000969998460.769600014500014599911990.6145000
48000489994390.684800097000979998540.89700014600014699912050.66146000
49000499994460.664900098000989998620.749800014700014799912120.62147000
50000509994530.865000099000999998690.89900014800014899912180.68148000
51000519994621.06510001000001009998770.7410000014900014999912250.64149000
52000529994730.84520001010001019998840.78101000150000or greater/12310.64150000
53000539994810.78530001020001029998920.72102000ou plus
54000549994890.76540001030001039998990.78103000
55000559994970.86550001040001049999070.72104000
56000569995060.88560001050001059999140.68105000
57000579995150.9570001060001069999210.76106000
58000589995240.84580001070001079999290.72107000
59000599995320.86590001080001089999360.7108000
60000609995410.88600001090001099999430.76109000
Federal Child Support Tables/Province : Quebec/Québec
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :Two/Deux
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
1200012999019.61200061000619998891.346100011000011099915121.1110000
13000139991963.161300062000629999021.386200011100011199915231.16111000
14000149992282.91400063000639999161.326300011200011299915351.12112000
15000159992572.981500064000649999291.366400011300011399915461.1113000
16000169992872.841600065000659999431.46500011400011499915571.16114000
17000179993152.121700066000669999571.346600011500011599915691.12115000
18000189993362.081800067000679999701.386700011600011699915801.08116000
19000199993572.51900068000689999841.326800011700011799915911.16117000
20000209993820.842000069000699999971.386900011800011899916031.12118000
21000219993901.0421000700007099910111.327000011900011999916141.18119000
22000229994001.0822000710007199910241.367100012000012099916261.14120000
23000239994111.0423000720007299910381.47200012100012199916371.12121000
24000249994211.0824000730007399910521.347300012200012299916481.18122000
25000259994321.1225000740007499910651.387400012300012399916601.14123000
26000269994431.4626000750007599910791.327500012400012499916711.1124000
27000279994581.4427000760007699910921.367600012500012599916821.18125000
28000289994721.4228000770007799911061.47700012600012699916941.14126000
29000299994861.4229000780007899911201.347800012700012799917051.1127000
30000309995001.430000790007999911331.387900012800012899917161.16128000
31000319995141.3831000800008099911471.328000012900012999917281.12129000
32000329995281.3632000810008199911601.368100013000013099917391.1130000
33000339995421.4633000820008299911741.38200013100013199917501.16131000
34000349995571.3434000830008399911871.368300013200013299917621.12132000
35000359995701.2235000840008499912011.48400013300013399917731.08133000
36000369995821.1436000850008599912151.348500013400013499917841.16134000
37000379995931.1237000860008699912281.288600013500013599917961.02135000
38000389996041.138000870008799912411.328700013600013699918061.06136000
39000399996151.139000880008899912541.248800013700013799918171137000
40000409996261.0840000890008999912661.268900013800013899918271.06138000
41000419996371.0641000900009099912791.29000013900013999918381139000
42000429996481.1642000910009199912911.169100014000014099918481.06140000
43000439996601.1443000920009299913031.29200014100014199918591.04141000
44000449996711.1444000930009399913151.229300014200014299918690.94142000
45000459996821.1645000940009499913271.149400014300014399918780.96143000
46000469996941.1446000950009599913381.189500014400014499918880.96144000
47000479997051.1447000960009699913501.29600014500014599918980.96145000
48000489997161.1448000970009799913621.129700014600014699919080.96146000
49000499997271.1449000980009899913731.169800014700014799919180.98147000
50000509997381.3450000990009999913851.189900014800014899919280.98148000
51000519997511.425100010000010099913971.2210000014900014999919380.98149000
52000529997651.485200010100010199914091.14101000150000or greater/19480.98150000
53000539997801.445300010200010299914201.16102000ou plus
54000549997941.35400010300010399914321.2103000
55000559998071.45500010400010499914441.12104000
56000569998211.345600010500010599914551.18105000
57000579998341.385700010600010699914671.14106000
58000589998481.325800010700010799914781.1107000
59000599998611.365900010800010899914891.16108000
60000609998751.46000010900010999915011.14109000
Federal Child Support Tables/Province : Quebec/Québec
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :Three/Trois
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
1200012999021.112000610006199911601.746100011000011099919611.48110000
13000139992113.4613000620006299911771.86200011100011199919761.42111000
14000149992463.1414000630006399911951.746300011200011299919901.46112000
15000159992773.215000640006499912121.76400011300011399920051.5113000
16000169993093.0416000650006599912291.766500011400011499920201.44114000
17000179993392.2817000660006699912471.76600011500011599920341.48115000
18000189993622.1818000670006799912641.766700011600011699920491.42116000
19000199993842.6619000680006899912821.726800011700011799920631.46117000
20000209994113.420000690006999912991.766900011800011899920781.4118000
21000219994453.8821000700007099913171.727000011900011999920921.46119000
22000229994843.8422000710007199913341.787100012000012099921071.5120000
23000239995223.4223000720007299913521.727200012100012199921221.44121000
24000249995561.5224000730007399913691.787300012200012299921361.48122000
25000259995711.6225000740007499913871.747400012300012399921511.42123000
26000269995871.8226000750007599914041.787500012400012499921651.46124000
27000279996051.827000760007699914221.747600012500012599921801.5125000
28000289996231.7828000770007799914391.87700012600012699921951.44126000
29000299996411.8629000780007899914571.747800012700012799922091.48127000
30000309996601.8430000790007999914741.77900012800012899922241.42128000
31000319996781.8231000800008099914911.768000012900012999922381.46129000
32000329996961.832000810008199915091.78100013000013099922531.5130000
33000339997141.7833000820008299915261.768200013100013199922681.44131000
34000349997321.6634000830008399915441.728300013200013299922821.48132000
35000359997491.5835000840008499915611.768400013300013399922971.42133000
36000369997651.4436000850008599915791.728500013400013499923111.46134000
37000379997791.4237000860008699915961.688600013500013599923261.4135000
38000389997931.3838000870008799916131.648700013600013699923401.32136000
39000399998071.4639000880008899916291.628800013700013799923531.38137000
40000409998221.4240000890008999916451.688900013800013899923671.32138000
41000419998361.441000900009099916621.549000013900013999923801.38139000
42000429998501.4642000910009199916771.469100014000014099923941.34140000
43000439998651.4443000920009299916921.569200014100014199924071.32141000
44000449998791.5244000930009399917081.549300014200014299924201.24142000
45000459998941.545000940009499917231.549400014300014399924321.26143000
46000469999091.4446000950009599917381.529500014400014499924451.28144000
47000479999231.4447000960009699917531.529600014500014599924581.32145000
48000489999371.4248000970009799917681.529700014600014699924711.24146000
49000499999511.449000980009899917831.59800014700014799924831.26147000
50000509999651.650000990009999917981.59900014800014899924961.28148000
51000519999811.765100010000010099918131.4810000014900014999925091.3149000
52000529999991.785200010100010199918281.48101000150000or greater/25221.3150000
530005399910171.85300010200010299918431.48102000ou plus
540005499910351.85400010300010399918581.46103000
550005599910531.95500010400010499918731.46104000
560005699910721.85600010500010599918881.48105000
570005799910901.725700010600010699919031.42106000
580005899911071.785800010700010799919171.46107000
590005999911251.745900010800010899919321.5108000
600006099911421.786000010900010999919471.44109000
Federal Child Support Tables/Province : Quebec/Québec
Tables fédérales de pensions alimentaires pour enfantsNo. of Children/Nbre d’enfants :Four/Quatre
Income/Monthly Award/Income/Monthly Award/Income/Monthly Award/
RevenuPaiement mensuelRevenuPaiement mensuelRevenuPaiement mensuel
($)($)($)($)($)($)
From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/From/To/Basic Amount/PlusOf Income Over/
DeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassantDeÀMontant de base(%)Du revenu dépassant
1200012999022.712000610006199913812.066100011000011099923291.74110000
13000139992273.6413000620006299914022.16200011100011199923461.72111000
14000149992633.414000630006399914232.046300011200011299923631.68112000
15000159992973.4215000640006499914432.086400011300011399923801.76113000
16000169993313.2416000650006599914642.126500011400011499923981.74114000
17000179993632.4617000660006699914852.046600011500011599924151.72115000
18000189993882.418000670006799915052.086700011600011699924321.7116000
19000199994122.819000680006899915262.026800011700011799924491.76117000
20000209994403.6620000690006999915462.066900011800011899924671.74118000
21000219994774.0821000700007099915672.087000011900011999924841.72119000
22000229995184.122000710007199915882.027100012000012099925011.7120000
23000239995594.123000720007299916082.067200012100012199925181.76121000
24000249996004.1224000730007399916292.17300012200012299925361.74122000
25000259996414.1225000740007499916502.047400012300012399925531.72123000
26000269996824.1226000750007599916702.067500012400012499925701.7124000
27000279997232.4427000760007699916912.17600012500012599925871.76125000
28000289997472.228000770007799917122.047700012600012699926051.74126000
29000299997692.1429000780007899917322.087800012700012799926221.72127000
30000309997902.230000790007999917532.1279000128000128999