Ontario Child Support: Federal Guidelines, Table Amounts, and Section 7 Expenses (2026 Guide)

Daycare, after-school care, summer camp (when required for work, school, or medical necessity)

Net of any tax deductions (childcare expense deduction reduces the gross cost)

The portion of a parent's employer benefit premium attributable to covering the child

Only the incremental cost of adding the child to the plan

Orthodontics, glasses, therapy, medications, medical procedures not covered by insurance

Threshold is $100 per year per child; below threshold is not typically shared

Tuition, books, residence, living expenses for university or college programs

Child's own employment income, OSAP, and savings are factored in

Activities of an extraordinary nature — elite sports programs, performing arts, intensive tutoring

Ordinary extracurriculars (hockey, swimming lessons) are generally covered by Table amount

Self-Employment Income

Self-employed payors may claim business deductions that reduce taxable income below actual economic income. Courts often add back depreciation, some business expenses, and income retained in the business.

Approach: Request corporate and personal tax returns, financial statements, and Notice of Assessment for 3+ years

Corporate Income / CCPC

A payor who controls a Canadian Controlled Private Corporation (CCPC) can choose how much income to take — as salary, dividends, or left in the corporation. The court looks at the corporation's retained earnings and gross revenue.

Approach: Line 150 (total income) on personal return plus the company's pre-tax earnings — gross-up approach for dividends

Intentional Underemployment

A payor who voluntarily leaves a higher-paying job, reduces hours, or takes early retirement to reduce support may have income imputed at their capacity to earn.

Approach: Evidence of prior income, industry salary data, and health/disability status if raised as justification

Fluctuating Income

Commission income, bonuses, and variable pay require averaging. The Guidelines suggest a 3-year average, but shorter periods may be appropriate if income has permanently changed.

Approach: Average last 3 years of line 15000 (total income) or negotiate a base + bonus formula

How is child support calculated in Ontario?

Child support in Ontario is calculated using the Federal Child Support Guidelines (applicable to Divorce Act cases) and the Ontario Child Support Guidelines (applicable to non-married parties under the Family Law Act — which adopt the federal tables). The payor's gross annual income determines the monthly base child support amount using the Ontario Table in Schedule I of the Guidelines. For example, a payor earning $100,000 gross with 2 children would pay approximately $1,665/month under the 2026 Ontario Table.

What are section 7 special and extraordinary expenses?

Section 7 expenses are costs shared proportionally between parents based on their incomes, in addition to the base Table amount. They include: childcare expenses for work/school; medical insurance premiums for the child; health-related expenses over $100 per year (not covered by insurance); post-secondary education expenses; and extraordinary extracurricular activities (activities beyond ordinary, which must be in the child's best interests). Both parents must contribute proportionally — a higher-income payor pays a larger share.

How does shared custody affect child support in Ontario?

If each parent has the child at least 40% of the time (the '40% rule'), shared custody provisions under s. 9 of the Guidelines may apply. Under s. 9, the court considers the Table amounts for both parents, the increased costs of shared custody, and the conditions, means, needs, and other circumstances of the parties. The common approach is the 'set-off' method — calculate each parent's Table amount and the higher earner pays the difference. However, courts can depart from set-off if circumstances warrant a different amount.

Can child support be imputed in Ontario?

Yes. Courts can impute income to a payor who is intentionally unemployed, underemployed, earning below their capacity, or attempting to reduce support obligations through creative income structures. Under s. 19 of the Guidelines, courts also impute income when a payor has significant perquisites, benefits through a corporation, or arranges their affairs to minimize taxable income. The most common scenario: a self-employed business owner who takes income as dividends or leaves income in a corporation.