Basic child support is determined using monthly table amounts set by the Federal Child Support Guidelines, based on the paying parent's gross annual income and the number of eligible children.
Financial statements (Form 13.1) accompanied by three years of CRA income tax returns are required to verify income.
Base Table Amount
The core amount comes from province-specific Federal Child Support Tables, determined by the payor's gross annual income (Line 15000 on tax returns), the number of children under the age of majority (typically 18, though dependency can extend this), and the payor's province of residence.
Custody Adjustments
Custody time affects the formula: standard (payor <40% time), shared (≥40% each), or split arrangements offset obligations proportionally before applying tables.
Section 7 Expenses
Extraordinary costs (e.g., medical, education, activities) are added proportionally based on incomes, on top of the base table amount.