Federal Child Support Guidelines (SOR/97-175)

Regulations are current to 2016-09-18 and last amended on 2011-12-31. 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. Child support amounts are specified for incomes up to $150,000 per year. Refer to section 4 of these Guidelines to determine the amount of child support payments for support payers with annual incomes over $150,000.
  • 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: $33,760

    Basic amount: $510

    Percentage: 1.48%

    Lower amount of the income range: $33,000

    The amount of monthly child support is calculated as follows:

    $510 + [1.48% × ($33,760 - $33,000)]

    $510 + [1.48/100 × $760]

    $510 + [0.0148 × $760]

    $510 + $11.25 = $521.25

  • 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 Goods and Services Tax credits for 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.

[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
010819058000589995270.94580001070001079999350.74107000
108201099901.901082059000599995360.98590001080001089999420.76108000
1100011999211.901100060000609995460.92600001090001099999500.76109000
1200012999401.901200061000619995550.96610001100001109999580.78110000
1300013999591.901300062000629995650.90620001110001119999660.80111000
1400014999781.881400063000639995740.96630001120001129999740.80112000
1500015999971.881500064000649995841.00640001130001139999820.82113000
16000169991161.881600065000659995940.94650001140001149999900.84114000
17000179991350.661700066000669996030.98660001150001159999980.74115000
18000189991420.881800067000679996130.826700011600011699910050.76116000
19000199991510.921900068000689996210.866800011700011799910130.78117000
20000209991600.802000069000699996300.906900011800011899910210.80118000
21000219991680.802100070000709996390.827000011900011999910290.80119000
22000229991760.822200071000719996470.967100012000012099910370.82120000
23000239991840.822300072000729996570.747200012100012199910450.84121000
24000249991920.822400073000739996640.927300012200012299910530.74122000
25000259992001.022500074000749996730.887400012300012399910600.76123000
26000269992100.862600075000759996820.887500012400012499910680.78124000
27000279992190.902700076000769996910.887600012500012599910760.78125000
28000289992280.922800077000779997000.887700012600012699910840.80126000
29000299992370.842900078000789997090.787800012700012799910920.72127000
30000309992451.183000079000799997170.727900012800012899910990.78128000
31000319992571.183100080000809997240.728000012900012999911070.72129000
32000329992691.183200081000819997310.728100013000013099911140.78130000
33000339992811.123300082000829997380.788200013100013199911220.74131000
34000349992921.083400083000839997460.808300013200013299911290.70132000
35000359993031.163500084000849997540.828400013300013399911360.76133000
36000369993151.023600085000859997620.828500013400013499911440.70134000
37000379993251.083700086000869997700.748600013500013599911510.76135000
38000389993361.163800087000879997770.768700013600013699911590.72136000
39000399993481.183900088000889997850.788800013700013799911660.78137000
40000409993600.964000089000899997930.788900013800013899911740.72138000
41000419993700.904100090000909998010.809000013900013999911810.78139000
42000429993790.924200091000919998090.829100014000014099911890.74140000
43000439993880.944300092000929998170.829200014100014199911960.70141000
44000449993970.944400093000939998250.749300014200014299912030.76142000
45000459994060.944500094000949998320.769400014300014399912110.70143000
46000469994150.944600095000959998400.769500014400014499912180.76144000
47000479994240.944700096000969998480.789600014500014599912260.72145000
48000489994330.784800097000979998560.809700014600014699912330.78146000
49000499994410.944900098000989998640.829800014700014799912410.74147000
50000509994500.985000099000999998720.829900014800014899912480.78148000
51000519994600.92510001000001009998800.7410000014900014999912560.74149000
52000529994690.96520001010001019998870.76101000150000or greater/12630.74150000
53000539994790.92530001020001029998950.76102000ou plus
54000549994880.96540001030001039999030.78103000
55000559994981.00550001040001049999110.80104000
56000569995080.94560001050001059999190.80105000
57000579995170.98570001060001069999270.82106000
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
010819058000589998621.525800010700010799915011.26107000
108201099904.801082059000599998771.545900010800010899915141.24108000
1100011999504.401100060000609998921.446000010900010999915261.22109000
1200012999943.641200061000619999061.466100011000011099915381.20110000
13000139991303.501300062000629999211.486200011100011199915501.18111000
14000149991653.041400063000639999361.486300011200011299915621.26112000
15000159991953.001500064000649999511.506400011300011399915751.24113000
16000169992253.121600065000659999661.506500011400011499915871.20114000
17000179992562.061700066000669999811.526600011500011599915991.18115000
18000189992771.421800067000679999961.446700011600011699916111.26116000
19000199992911.4619000680006899910101.346800011700011799916241.24117000
20000209993061.3620000690006999910231.366900011800011899916361.22118000
21000219993201.3421000700007099910371.367000011900011999916481.20119000
22000229993331.3222000710007199910511.487100012000012099916601.18120000
23000239993461.2823000720007299910661.147200012100012199916721.26121000
24000249993591.3624000730007399910771.407300012200012299916851.22122000
25000259993731.3425000740007499910911.367400012300012399916971.20123000
26000269993861.0626000750007599911051.367500012400012499917091.18124000
27000279993971.1427000760007699911191.367600012500012599917211.26125000
28000289994081.4828000770007799911331.367700012600012699917341.24126000
29000299994231.5029000780007899911471.267800012700012799917461.12127000
30000309994381.4430000790007999911601.227900012800012899917571.16128000
31000319994521.4831000800008099911721.248000012900012999917691.20129000
32000329994671.4032000810008199911841.248100013000013099917811.14130000
33000339994811.4033000820008299911961.248200013100013199917921.18131000
34000349994951.3434000830008399912081.228300013200013299918041.12132000
35000359995081.3835000840008499912201.188400013300013399918151.16133000
36000369995221.2236000850008599912321.268500013400013499918271.10134000
37000379995341.2037000860008699912451.248600013500013599918381.16135000
38000389995461.6838000870008799912571.228700013600013699918501.20136000
39000399995631.6439000880008899912691.208800013700013799918621.14137000
40000409995791.7640000890008999912811.188900013800013899918731.18138000
41000419995971.6841000900009099912931.269000013900013999918851.12139000
42000429996141.6242000910009199913061.229100014000014099918961.16140000
43000439996301.6843000920009299913181.209200014100014199919081.20141000
44000449996471.7244000930009399913301.189300014200014299919201.14142000
45000459996641.6445000940009499913421.269400014300014399919311.18143000
46000469996801.6646000950009599913551.249500014400014499919431.14144000
47000479996971.7847000960009699913671.229600014500014599919541.18145000
48000489997151.3448000970009799913791.209700014600014699919661.12146000
49000499997281.5049000980009899913911.289800014700014799919771.16147000
50000509997431.5250000990009999914041.249900014800014899919891.20148000
51000519997581.545100010000010099914161.2210000014900014999920011.14149000
52000529997731.445200010100010199914281.20101000150000or greater/20121.14150000
53000539997871.465300010200010299914401.18102000ou plus
54000549998021.485400010300010399914521.26103000
55000559998171.485500010400010499914651.24104000
56000569998321.505600010500010599914771.22105000
57000579998471.505700010600010699914891.18106000
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
0108190580005899911301.925800010700010799919551.54107000
108201099905.2010820590005999911491.905900010800010899919701.56108000
1100011999544.7211000600006099911681.886000010900010999919861.58109000
12000129991013.9212000610006199911871.886100011000011099920021.62110000
13000139991403.7013000620006299912061.866200011100011199920181.54111000
14000149991773.2614000630006399912251.966300011200011299920331.58112000
15000159992103.2015000640006499912451.946400011300011399920491.60113000
16000169992423.3816000650006599912641.926500011400011499920651.52114000
17000179992764.0817000660006699912831.926600011500011599920801.56115000
18000189993174.3018000670006799913021.806700011600011699920961.58116000
19000199993604.4019000680006899913201.806800011700011799921121.62117000
20000209994043.7420000690006999913381.786900011800011899921281.54118000
21000219994411.8021000700007099913561.787000011900011999921431.56119000
22000229994591.7422000710007199913741.867100012000012099921591.60120000
23000239994761.7023000720007299913931.407200012100012199921751.52121000
24000249994931.7624000730007399914071.867300012200012299921901.56122000
25000259995111.8025000740007499914261.807400012300012399922061.58123000
26000269995291.5626000750007599914441.807500012400012499922221.60124000
27000279995451.5427000760007699914621.807600012500012599922381.54125000
28000289995601.5828000770007799914801.807700012600012699922531.56126000
29000299995761.5229000780007899914981.607800012700012799922691.50127000
30000309995911.9630000790007999915141.567900012800012899922841.50128000
31000319996111.9031000800008099915301.608000012900012999922991.52129000
32000329996301.8632000810008199915461.628100013000013099923141.52130000
33000339996491.8033000820008299915621.528200013100013199923291.54131000
34000349996671.8034000830008399915771.568300013200013299923441.44132000
35000359996851.8035000840008499915931.588400013300013399923581.46133000
36000369997031.6036000850008599916091.628500013400013499923731.48134000
37000379997191.4637000860008699916251.548600013500013599923881.48135000
38000389997341.5438000870008799916401.588700013600013699924031.50136000
39000399997491.5439000880008899916561.608800013700013799924181.50137000
40000409997641.6640000890008999916721.528900013800013899924331.52138000
41000419997811.5641000900009099916871.569000013900013999924481.52139000
42000429997972.0442000910009199917031.589100014000014099924631.54140000
43000439998172.0243000920009299917191.629200014100014199924781.44141000
44000449998372.0844000930009399917351.549300014200014299924921.46142000
45000459998582.0245000940009499917501.569400014300014399925071.48143000
46000469998782.0846000950009599917661.609500014400014499925221.48144000
47000479998992.1447000960009699917821.529600014500014599925371.50145000
48000489999201.7848000970009799917971.569700014600014699925521.50146000
49000499999382.1449000980009899918131.589800014700014799925671.52147000
50000509999592.1850000990009999918291.609900014800014899925821.52148000
51000519999812.205100010000010099918451.5410000014900014999925971.44149000
520005299910032.145200010100010199918601.56101000150000or greater/26111.44150000
530005399910242.185300010200010299918761.60102000ou plus
540005499910462.205400010300010399918921.62103000
550005599910682.145500010400010499919081.54104000
560005699910892.185600010500010599919231.58105000
570005799911111.925700010600010699919391.60106000
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
0108190580005899913322.465800010700010799923261.84107000
108201099905.5810820590005999913572.465900010800010899923441.88108000
1100011999585.0211000600006099913822.486000010900010999923631.82109000
12000129991084.2012000610006199914072.486100011000011099923811.86110000
13000139991504.0013000620006299914322.506200011100011199924001.90111000
14000149991903.5014000630006399914572.506300011200011299924191.84112000
15000159992253.4015000640006499914822.526400011300011399924371.90113000
16000169992593.6616000650006599915072.326500011400011499924561.84114000
17000179992964.4217000660006699915302.306600011500011599924741.88115000
18000189993404.6418000670006799915532.146700011600011699924931.82116000
19000199993864.6219000680006899915742.186800011700011799925111.86117000
20000209994324.1620000690006999915962.146900011800011899925301.90118000
21000219994744.2021000700007099916172.187000011900011999925491.84119000
22000229995164.1422000710007199916392.227100012000012099925671.88120000
23000239995574.1623000720007299916611.747200012100012199925861.82121000
24000249995992.5024000730007399916782.227300012200012299926041.88122000
25000259996242.2025000740007499917002.127400012300012399926231.82123000
26000269996461.9626000750007599917212.087500012400012499926411.86124000
27000279996662.0227000760007699917422.167600012500012599926601.90125000
28000289996861.9428000770007799917642.147700012600012699926791.84126000
29000299997051.9629000780007899917851.927800012700012799926971.78127000
30000309997251.9830000790007999918041.867900012800012899927151.72128000
31000319997452.0031000800008099918231.888000012900012999927321.76129000
32000329997652.1432000810008199918421.888100013000013099927501.80130000
33000339997862.1633000820008299918611.888200013100013199927681.74131000
34000349998082.2034000830008399918801.828300013200013299927851.78132000
35000359998302.1435000840008499918981.868400013300013399928031.72133000
36000369998511.9636000850008599919171.808500013400013499928201.76134000
37000379998711.8037000860008699919351.868600013500013599928381.80135000
38000389998891.8438000870008799919541.908700013600013699928561.74136000
39000399999071.9239000880008899919731.848800013700013799928731.78137000
40000409999262.0840000890008999919911.888900013800013899928911.72138000
41000419999471.9041000900009099920101.829000013900013999929081.76139000
42000429999661.8442000910009199920281.869100014000014099929261.72140000
43000439999841.8843000920009299920471.909200014100014199929431.76141000
440004499910031.8844000930009399920661.849300014200014299929611.80142000
450004599910221.8845000940009499920841.889400014300014399929791.74143000
460004699910412.2646000950009599921031.849500014400014499929961.78144000
470004799910642.4447000960009699921211.889600014500014599930141.72145000
480004899910881.9848000970009799921401.829700014600014699930311.76146000
490004999911082.4849000980009899921581.869800014700014799930491.80147000
500005099911332.4850000990009999921771.909900014800014899930671.74148000
510005199911582.505100010000010099921961.8410000014900014999930841.78149000
520005299911832.505200010100010199922141.88101000150000or greater/31021.78150000
530005399912082.525300010200010299922331.82102000ou plus
540005499912332.525400010300010399922511.86103000
550005599912582.545500010400010499922701.82104000
560005699912832.545600010500010599922881.86105000
570005799913082.445700010600010699923071.90106000
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
0108190580005899914992.805800010700010799926352.12107000
108201099905.5810820590005999915272.745900010800010899926562.14108000
1100011999585.0211000600006099915542.786000010900010999926772.14109000
12000129991084.2012000610006199915822.726100011000011099926982.14110000
13000139991504.0013000620006299916092.766200011100011199927192.14111000
14000149991903.5014000630006399916372.806300011200011299927402.04112000
15000159992253.4015000640006499916652.746400011300011399927602.06113000
16000169992593.6616000650006599916922.786500011400011499927812.06114000
17000179992964.4217000660006699917202.726600011500011599928022.06115000
18000189993404.6418000670006799917472.666700011600011699928232.06116000
19000199993864.6219000680006899917742.606800011700011799928442.06117000
20000209994324.1620000690006999918002.666900011800011899928652.08118000
21000219994744.2021000700007099918272.607000011900011999928862.08119000
22000229995164.1422000710007199918532.767100012000012099929072.08120000
23000239995574.1623000720007299918812.227200012100012199929282.08121000
24000249995994.2024000730007399919032.547300012200012299929492.08122000
25000259996414.5425000740007499919282.427400012300012399929702.10123000
26000269996864.6026000750007599919522.407500012400012499929912.10124000
27000279997324.7027000760007699919762.407600012500012599930122.10125000
28000289997793.4428000770007799920002.427700012600012699930332.10126000
29000299998132.3629000780007899920242.227800012700012799930542.00127000
30000309998372.3230000790007999920462.207900012800012899930742.02128000
31000319998602.3031000800008099920682.148000012900012999930941.94129000
32000329998832.2632000810008199920892.208100013000013099931131.96130000
33000339999062.1433000820008299921112.128200013100013199931331.96131000
34000349999272.3034000830008399921322.128300013200013299931531.98132000
35000359999502.4835000840008499921532.148400013300013399931732.00133000
36000369999752.2036000850008599921742.148500013400013499931932.02134000
37000379999972.0637000860008699921952.148600013500013599932132.02135000
380003899910182.1438000870008799922162.148700013600013699932331.94136000
390003999910392.2239000880008899922372.048800013700013799932521.96137000
400004099910612.4040000890008999922572.068900013800013899932721.98138000
410004199910852.1041000900009099922782.069000013900013999932921.98139000
420004299911062.1642000910009199922992.069100014000014099933122.00140000
430004399911282.2043000920009299923202.069200014100014199933322.02141000
440004499911502.2244000930009399923412.069300014200014299933522.04142000
450004599911722.2245000940009499923622.089400014300014399933721.94143000
460004699911942.2246000950009599923832.089500014400014499933911.96144000
470004799912162.3247000960009699924042.089600014500014599934111.98145000
480004899912391.8248000970009799924252.089700014600014699934312.00146000
490004999912572.3449000980009899924462.109800014700014799934512.00147000
500005099912802.6050000990009999924672.109900014800014899934712.02148000
510005199913062.745100010000010099924882.1010000014900014999934911.94149000
520005299913332.785200010100010199925092.10101000150000or greater/35101.94150000
530005399913612.725300010200010299925302.10102000ou plus
540005499913882.765400010300010399925512.12103000
550005599914162.805500010400010499925722.12104000
560005699914442.745600010500010599925932.12105000
570005799914712.785700010600010699926142.12106000
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
0108190580005899916403.025800010700010799928962.28107000
108201099905.5810820590005999916703.025900010800010899929192.28108000
1100011999585.0211000600006099917003.046000010900010999929422.28109000
12000129991084.2012000610006199917302.946100011000011099929652.28110000
13000139991504.0013000620006299917592.966200011100011199929882.28111000
14000149991903.5014000630006399917892.966300011200011299930112.28112000
15000159992253.4015000640006499918192.986400011300011399930342.28113000
16000169992593.6616000650006599918492.986500011400011499930572.28114000
17000179992964.4217000660006699918793.006600011500011599930802.30115000
18000189993404.6418000670006799919092.926700011600011699931032.30116000
19000199993864.6219000680006899919382.846800011700011799931262.30117000
20000209994324.1620000690006999919662.866900011800011899931492.30118000
21000219994744.2021000700007099919952.887000011900011999931722.30119000
22000229995164.1422000710007199920242.907100012000012099931952.30120000
23000239995574.1623000720007299920532.367200012100012199932182.30121000
24000249995994.2024000730007399920772.907300012200012299932412.30122000
25000259996414.5425000740007499921062.967400012300012399932642.32123000
26000269996864.6026000750007599921362.947500012400012499932872.32124000
27000279997324.7027000760007699921652.927600012500012599933102.32125000
28000289997794.6428000770007799921942.927700012600012699933332.32126000
29000299998254.6829000780007899922232.707800012700012799933562.22127000
30000309998724.6230000790007999922502.387900012800012899933782.14128000
31000319999184.6631000800008099922742.388000012900012999933992.16129000
32000329999654.3832000810008199922982.408100013000013099934212.20130000
330003399910092.4233000820008299923222.308200013100013199934432.22131000
340003499910332.4034000830008399923452.328300013200013299934652.14132000
350003599910572.4635000840008499923682.328400013300013399934862.16133000
360003699910822.2436000850008599923912.328500013400013499935082.20134000
370003799911042.2637000860008699924142.328600013500013599935302.22135000
380003899911272.3238000870008799924372.328700013600013699935522.14136000
390003999911502.4639000880008899924602.328800013700013799935732.16137000
400004099911752.6840000890008999924832.328900013800013899935952.18138000
410004199912022.4441000900009099925062.329000013900013999936172.22139000
420004299912262.3442000910009199925292.349100014000014099936392.14140000
430004399912492.4643000920009299925522.349200014100014199936602.16141000
440004499912742.4244000930009399925752.349300014200014299936822.18142000
450004599912982.4845000940009499925982.349400014300014399937042.20143000
460004699913232.4246000950009599926212.349500014400014499937262.14144000
470004799913472.5847000960009699926442.349600014500014599937472.16145000
480004899913732.0248000970009799926672.349700014600014699937692.18146000
490004999913932.6249000980009899926902.249800014700014799937912.20147000
500005099914192.6250000990009999927122.269900014800014899938132.14148000
510005199914452.625100010000010099927352.2610000014900014999938342.16149000
520005299914712.625200010100010199927582.26101000150000or greater/38562.16150000
530005399914972.625300010200010299927812.26102000ou plus
540005499915232.725400010300010399928042.26103000
550005599915503.005500010400010499928272.26104000
560005699915803.005600010500010599928502.26105000
570005799916103.025700010600010699928732.26106000
  • 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.

[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
010819058000589995150.90580001070001079999070.72107000
1082010999141.581082059000599995240.84590001080001089999140.76108000
1100011999301.621100060000609995320.88600001090001099999220.72109000
1200012999461.541200061000619995410.82610001100001109999290.76110000
1300013999611.581300062000629995490.88620001110001119999370.80111000
1400014999771.601400063000639995580.82630001120001129999450.74112000
1500015999931.541500064000649995660.86640001130001139999520.80113000
16000169991081.561600065000659995750.80650001140001149999600.74114000
17000179991241.601700066000669995830.86660001150001159999670.78115000
18000189991401.521800067000679995920.90670001160001169999750.74116000
19000199991551.561900068000689996010.84680001170001179999820.78117000
20000209991711.582000069000699996090.88690001180001189999900.72118000
21000219991871.522100070000709996180.82700001190001199999970.78119000
22000229992021.562200071000719996260.887100012000012099910050.72120000
23000239992181.482300072000729996350.827200012100012199910120.76121000
24000249992330.522400073000739996430.867300012200012299910200.70122000
25000259992380.802500074000749996520.907400012300012399910270.76123000
26000269992460.942600075000759996610.847500012400012499910350.80124000
27000279992550.922700076000769996690.907600012500012599910430.74125000
28000289992640.902800077000779996780.847700012600012699910500.80126000
29000299992730.882900078000789996860.787800012700012799910580.74127000
30000309992820.863000079000799996940.767900012800012899910650.72128000
31000319992910.863100080000809997020.768000012900012999910720.70129000
32000329993000.863200081000819997100.768100013000013099910790.68130000
33000339993090.823300082000829997180.768200013100013199910860.76131000
34000349993170.823400083000839997260.728300013200013299910940.74132000
35000359993250.823500084000849997330.768400013300013399911010.72133000
36000369993330.803600085000859997410.708500013400013499911080.70134000
37000379993410.803700086000869997480.768600013500013599911150.68135000
38000389993490.803800087000879997560.808700013600013699911220.76136000
39000399993570.803900088000889997640.748800013700013799911300.74137000
40000409993650.904000089000899997710.808900013800013899911370.72138000
41000419993740.744100090000909997790.749000013900013999911440.70139000
42000429993810.764200091000919997860.789100014000014099911510.68140000
43000439993890.784300092000929997940.729200014100014199911580.76141000
44000449993970.784400093000939998010.789300014200014299911660.74142000
45000459994050.804500094000949998090.729400014300014399911730.72143000
46000469994130.804600095000959998160.769500014400014499911800.72144000
47000479994210.804700096000969998240.729600014500014599911870.70145000
48000489994290.864800097000979998310.769700014600014699911940.68146000
49000499994380.904900098000989998390.709800014700014799912010.76147000
50000509994470.845000099000999998460.769900014800014899912090.74148000
51000519994550.88510001000001009998540.8010000014900014999912160.72149000
52000529994640.84520001010001019998620.74101000150000or greater/12230.72150000
53000539994720.88530001020001029998690.78102000ou plus
54000549994810.82540001030001039998770.74103000
55000559994890.86550001040001049998840.78104000
56000569994980.80560001050001059998920.72105000
57000579995060.86570001060001069998990.78106000
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
010819058000589998291.385800010700010799914391.14107000
1082010999604.641082059000599998431.345900010800010899914501.16108000
11000119991063.581100060000609998561.326000010900010999914621.18109000
12000129991422.981200061000619998691.286100011000011099914741.22110000
13000139991722.921300062000629998821.366200011100011199914861.14111000
14000149992012.761400063000639998961.326300011200011299914971.16112000
15000159992292.501500064000649999091.286400011300011399915091.20113000
16000169992542.361600065000659999221.366500011400011499915211.22114000
17000179992782.481700066000669999361.326600011500011599915331.14115000
18000189993033.101800067000679999491.306700011600011699915441.18116000
19000199993341.721900068000689999621.366800011700011799915561.20117000
20000209993511.062000069000699999761.346900011800011899915681.14118000
21000219993621.102100070000709999891.307000011900011999915791.16119000
22000229993731.0222000710007199910021.367100012000012099915911.18120000
23000239993831.0623000720007299910161.347200012100012199916031.22121000
24000249993941.1024000730007399910291.307300012200012299916151.14122000
25000259994051.0425000740007499910421.387400012300012399916261.16123000
26000269994151.1826000750007599910561.347500012400012499916381.20124000
27000279994271.2427000760007699910691.327600012500012599916501.22125000
28000289994391.4228000770007799910821.387700012600012699916621.14126000
29000299994531.4029000780007899910961.247800012700012799916731.08127000
30000309994671.3830000790007999911081.287900012800012899916841.16128000
31000319994811.3631000800008099911211.248000012900012999916961.14129000
32000329994951.2632000810008199911331.208100013000013099917071.12130000
33000339995081.2633000820008299911451.168200013100013199917181.10131000
34000349995211.2034000830008399911571.188300013200013299917291.08132000
35000359995331.2635000840008499911691.228400013300013399917401.16133000
36000369995461.2036000850008599911811.148500013400013499917521.14134000
37000379995581.2637000860008699911921.168600013500013599917631.12135000
38000389995711.3038000870008799912041.208700013600013699917741.10136000
39000399995841.2439000880008899912161.228800013700013799917851.08137000
40000409995961.3040000890008999912281.148900013800013899917961.16138000
41000419996091.1841000900009099912391.189000013900013999918081.14139000
42000429996211.1642000910009199912511.209100014000014099918191.12140000
43000439996331.2643000920009299912631.129200014100014199918301.12141000
44000449996461.2244000930009399912741.169300014200014299918411.10142000
45000459996581.2845000940009499912861.189400014300014399918521.08143000
46000469996711.2446000950009599912981.209500014400014499918631.16144000
47000479996831.3047000960009699913101.149600014500014599918751.14145000
48000489996961.3048000970009799913211.169700014600014699918861.12146000
49000499997091.3649000980009899913331.189800014700014799918971.10147000
50000509997231.3450000990009999913451.229900014800014899919081.08148000
51000519997361.305100010000010099913571.1410000014900014999919191.16149000
52000529997491.365200010100010199913681.18101000150000or greater/19311.16150000
53000539997631.345300010200010299913801.20102000ou plus
54000549997761.305400010300010399913921.12103000
55000559997891.385500010400010499914031.16104000
56000569998031.345600010500010599914151.18105000
57000579998161.305700010600010699914271.20106000
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
0108190580005899910811.745800010700010799918641.48107000
1082010999644.9810820590005999910981.745900010800010899918791.48108000
11000119991143.8611000600006099911151.726000010900010999918941.46109000
12000129991533.2012000610006199911321.706100011000011099919091.46110000
13000139991853.2013000620006299911491.706200011100011199919241.56111000
14000149992173.0214000630006399911661.686300011200011299919401.54112000
15000159992472.7215000640006499911831.686400011300011399919551.54113000
16000169992742.5016000650006599912001.766500011400011499919701.52114000
17000179992992.6617000660006699912181.746600011500011599919851.52115000
18000189993263.3618000670006799912351.746700011600011699920001.52116000
19000199993603.8419000680006899912521.726800011700011799920151.50117000
20000209993983.8020000690006999912691.726900011800011899920301.50118000
21000219994363.8621000700007099912861.707000011900011999920451.48119000
22000229994753.3022000710007199913031.687100012000012099920601.48120000
23000239995081.5623000720007299913201.687200012100012199920751.48121000
24000249995241.5424000730007399913371.667300012200012299920901.46122000
25000259995391.5425000740007499913541.767400012300012399921051.56123000
26000269995541.5426000750007599913721.747500012400012499921211.54124000
27000279995691.4627000760007699913891.727600012500012599921361.54125000
28000289995841.5628000770007799914061.727700012600012699921511.54126000
29000299996001.5429000780007899914231.607800012700012799921661.42127000
30000309996151.8830000790007999914391.587900012800012899921801.48128000
31000319996341.7431000800008099914551.588000012900012999921951.44129000
32000329996511.6632000810008199914711.588100013000013099922091.40130000
33000339996681.6033000820008299914871.488200013100013199922231.46131000
34000349996841.5834000830008399915021.488300013200013299922381.44132000
35000359997001.5835000840008499915171.468400013300013399922521.40133000
36000369997161.5636000850008599915321.468500013400013499922661.46134000
37000379997321.6637000860008699915471.568600013500013599922811.42135000
38000389997491.6438000870008799915631.548700013600013699922951.48136000
39000399997651.6439000880008899915781.548800013700013799923101.44137000
40000409997811.7440000890008999915931.528900013800013899923241.40138000
41000419997981.5241000900009099916081.529000013900013999923381.46139000
42000429998131.5642000910009199916231.529100014000014099923531.42140000
43000439998291.6243000920009299916381.509200014100014199923671.48141000
44000449998451.6244000930009399916531.509300014200014299923821.44142000
45000459998611.6445000940009499916681.489400014300014399923961.40143000
46000469998771.5446000950009599916831.489500014400014499924101.46144000
47000479998921.6647000960009699916981.489600014500014599924251.42145000
48000489999091.6648000970009799917131.469700014600014699924391.40146000
49000499999261.7649000980009899917281.569800014700014799924531.46147000
50000509999441.7450000990009999917441.549900014800014899924681.42148000
51000519999611.725100010000010099917591.5410000014900014999924821.48149000