Child support in Canada: the 2025 Federal Child Support Tables and how to calculate it

Child support in Canada outside Quebec starts with a table amount: the monthly figure in the Federal Child Support Tables for the paying parent's province, annual income and number of children. Updated tables came into force on 1 October 2025, based on 2023 tax rules; a parent with income of $16,000 or less now has a basic table amount of $0. The table amount is then adjusted for special or extraordinary expenses (section 7), shared parenting (40% or more of time, section 9), split parenting (section 8), incomes above $150,000 (section 4) and undue hardship (section 10). Orders made before 1 October 2025 do not change automatically, but the new tables may be a change in circumstances that supports a variation. Quebec uses its own child support model and form.

Part of the worked examples for estates and separation. General information, not legal advice.

Which rules apply to you

All provinces and territories except Quebec adopted the federal tables.

Step 1: the paying parent's income

Guideline income is based on line 15000 (total income) of the tax return, with adjustments listed in the Guidelines' Schedule III: for example, removing the taxable amount of dividends in favour of the actual amount, deducting union dues and certain employment expenses, and adding back non-recurring or sheltered income in some cases. A court can impute income to a parent who is intentionally underemployed or does not disclose.

Step 2: the table amount

Look up the paying parent's province of residence, the number of children and the income. The tables show the amount for each $1,000 income band up to $150,000. For incomes above $150,000, the table gives an amount for the first $150,000 plus a percentage of the excess, and a court can depart from it if that amount is inappropriate.

Use the Justice Canada Child Support Table Look-up for the exact figure. The 2025 tables apply to support owed from 1 October 2025; the 2017 tables still apply to earlier periods.

Step 3: special or extraordinary expenses (section 7)

These are shared in proportion to the parents' incomes, after deducting any tax benefits or subsidies:

• child care needed for a parent's work, illness or education;
• the portion of health insurance premiums for the child;
• uninsured health costs over $100 a year (orthodontics, counselling, prescriptions);
• extraordinary expenses for primary or secondary school;
• post-secondary education;
• extraordinary expenses for extracurricular activities.

Illustrative example. Parent A earns $90,000 and parent B $60,000. Combined: $150,000. A's share is 60%, B's 40%. Net child care costs of $8,000 a year: A pays $4,800, B $3,200. If the children live mainly with B, A pays B the table amount plus $400 a month toward child care.

Step 4: parenting arrangements

Illustrative example (shared parenting). With two children and each parent having 50% of the time, suppose the table shows $1,300 a month for parent A's income and $880 for B's (illustrative figures, not table values). The set-off is $1,300 − $880 = $420 a month from A to B, before considering the other factors in s. 9.

Step 5: undue hardship (section 10)

Either parent can ask for a different amount if the table amount would cause undue hardship, for example because of unusually high debts reasonably incurred for the family, high access costs, or support duties to other children. The claim fails if the asking parent's household would still have a higher standard of living than the other's. These claims succeed rarely.

Quebec's model

Quebec calculates support from both parents' incomes, minus a basic deduction, using the Quebec child support determination table and the official form (Formulaire de fixation des pensions alimentaires pour enfants). The result depends on the parenting time with each parent and on certain expenses. The Quebec government's online calculator and the courts' form are the reference. Support can be collected through Revenu Québec's support payment program.

Payment, recalculation and enforcement

• Each province has a maintenance enforcement program that collects and forwards payments; in Ontario it is the Family Responsibility Office.
• Ontario's child support recalculation service can update amounts annually based on tax information, for eligible orders.
• Child support is not taxable to the recipient and not deductible by the payer for agreements and orders made since May 1997.

FAQ

Does my existing order change because of the new tables?

No. Orders made before 1 October 2025 stay as they are until varied by agreement or court order. The difference in table amounts can be grounds for a variation.

Can parents agree to less than the table amount?

They can agree on any amount, but a court will usually not approve or will later vary an agreement that is unreasonable compared with the Guidelines, because support is the child's right.

What if the paying parent lives in another province?

The tables for the paying parent's province of residence generally apply.

Sources

• Department of Justice Canada — Federal Child Support Guidelines, 2025 tables, table look-up and FAQ
• Justice Laws — Federal Child Support Guidelines (SOR/97-175) and Divorce Act
• Ontario e-Laws — Family Law Act Part III; Ontario Child Support Guidelines
• Government of Alberta — changes to the federal child support tables
• Éducaloi — child support in Quebec