Child Support Guidelines
What are the Child Support Guidelines and the Child Maintenance Guidelines?
There is practically no difference between the federal Child Support Guidelines and the provincial Child Maintenance Guidelines. They are essentially the same and both are usually referred to simply as "the Guidelines."
The Guidelines are the rules used to calculate how much child support people will have to pay. The Guidelines apply to all parents who pay or receive child support, regardless of whether the parents have been married to each other, lived together as spouses, or have never lived together at all.
Child maintenance essentially means the same thing as child support:
- Child maintenance is governed by the provincial Maintenance and Custody Act.
- Child support is governed by the federal Divorce Act.
- In general, this website uses the term child support when referring to either situation.
How are the Guidelines used?
The Guidelines include tables used to calculate how much child support should be paid. The "table amount" of support to be paid is based on three factors:
- the number of children
- the income of the parent paying support
- the province in which the parent paying support lives
The Guidelines also include rules for calculating extra expenses such as child care and certain medical, educational, and extracurricular costs.
What is the purpose of the Guidelines?
The Guidelines were created to help parents to reach agreements and provide guidance to the court in making orders for child support.
What changes have been made to the Income Tax Act that affect child support?
For court orders or agreements obtained on or after May 1, 1997, the parent receiving the child support will not have to include the support in his or her taxable income. Also, the parent paying the support will no longer be able to deduct the support payments from his or her income. These tax changes also apply to any variations made to old orders or agreements made after May 1, 1997.
What about undue hardship?
An undue hardship claim may be made by either the party requesting the payment of child support or responding to a claim for the payment of child support. An undue hardship claim may be used to increase or decrease the amount of child support payable. It does not mean that the paying party will not pay any child support.
The undue hardship claim relates only to the payment of the table amount. It does not apply to special or extraordinary expenses. Review Section 10 and Schedule II of the Guidelines. Visit the Government of Canada's Department of Justice website and click on Child Support.
Some examples of undue hardship circumstances could include:
- unusually high debts that resulted from supporting the family or earning an income before the parents separated
- high expenses associated with access to the child
- a legal duty to support another individual
- a legal duty to support a child, other than a child of the marriage, who is under the age of majority or, owing to illness, disability, or other cause (including education), cannot support himself or herself
The person claiming undue hardship must provide information and proof of these circumstances.
The undue hardship test has two parts:
- The first part of the test relates to the circumstances that might cause undue hardship. These circumstances must be proven first before moving to the second step. If the court is not convinced that undue hardship circumstances exist, then the test fails and it will not matter if that party can succeed on the second part of the test.
- The second part of the test requires the claimant to show that their household standard of living is lower than that of the other parent's household. This is usually decided by a mathematical calculation. The undue hardship application will be denied if the standard of living in the claimant's household is higher than the other parent's household.
Specific information about the nature of the claim and detailed income information from both parties must be exchanged between the parties and filed with the court.
Both parties have the right to do the calculations. However, the person claiming undue hardship has the responsibility to prove their claim. The "test" compares taxable income and requires the deduction of payment of federal and provincial income tax.
How can I get further information?
- Call the Federal Child Support Guidelines information line at 1 (888) 373-2222 (toll free).
- Call the Legal Information Society of Nova Scotia legal information line at 1 (800) 665-9779 (toll free) or (902) 455-3135.
- Call the Canada Customs and Revenue Agency at 1 (800) 565-2210 (toll free) or (902) 462-2210.
- Visit the Government of Canada's Department of Justice website and click on child support.
- Review the provincial Child Maintenance Guidelines.
- Request a free copy of a child support workbook and tables from the court administration office.
The federal website and child support workbook offer helpful information. However, it is always best to seek independent legal advice.