Child Support
Core concepts
Child support is governed by the Federal Child Support Guidelines (for divorce) or provincial guidelines. The table amount depends on the payor's income and the number of children, and applies whether custody is shared or not, subject to adjustments. Special or extraordinary expenses (section 7) are shared proportionately to income. Shared parenting (at least 40% of time) and split parenting (children in different households) require set-off or adjusted calculations. Income may be imputed where a party is underemployed, hides income, or has non-taxable income. Support is the child's right and cannot be bargained away, though it can be settled within limits.
Traps in questions
- Using gross income instead of guideline income (line 15000 plus adjustments).
- Forgetting section 7 expenses and their proportional sharing.
- Misapplying the 40% threshold for shared parenting.
- Assuming a domestic contract ousts child support.
- Ignoring imputation for intentional underemployment.
Rule of thumb
Determine parenting arrangement, then guideline income, then table amount, then section 7 expenses, then adjustments.
Worked example
Two children, payor income $90,000, shared parenting at 45/55. The court applies the set-off method: table amount for each parent, then the difference. Section 7 expenses such as daycare and orthodontics are shared in proportion to income.