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Family Law Act

ONTARIO REGULATION 391/97

CHILD SUPPORT GUIDELINES

Consolidation Period: From April 20, 2007 to the e-Laws currency date.

Last amendment: O. Reg. 159/07

This is the English version of a bilingual regulation.

SKIP TABLE OF CONTENTS

CONTENTS

Objectives

1.

Objectives

Interpretation

2.

Definitions

Amount of Child Support

3.

Presumptive rule

4.

Incomes over $150,000

5.

Spouse in place of a parent

6.

Medical and dental insurance

7.

Special or extraordinary expenses

8.

Split custody

9.

Shared custody

10.

Undue hardship

Elements of an Order for the Support of a Child

11.

Form of payments

12.

Security

13.

Information to be specified in order

Variation of Orders for the Support of a Child

14.

Circumstances for variation

Income

15.

Determination of annual income

16.

Calculation of annual income

17.

Pattern of income

18.

Shareholder, director or officer

19.

Imputing income

20.

Non-resident

Income Information

21.

Obligation of applicant

22.

Failure to comply

23.

Adverse inference

24.

Failure to comply with court order

25.

Continuing obligation to provide income information

Schedule I

Child support table for Ontario (subsection 2 (1))

Schedule II

Comparison of household standards of living test (subsection 10 (4))

Schedule III

Adjustments to income (section 16)

Objectives

Objectives

1.  The objectives of these guidelines are,

(a) to establish a fair standard of support for children that ensures that they benefit from the financial means of their parents and, in the case of divorce, from the financial means of both spouses after separation;

(b) to reduce conflict and tension between parents or spouses by making the calculation of child support more objective;

(c) to improve the efficiency of the legal process by giving courts, and parents and spouses, guidance in setting the levels of child support and encouraging settlement; and

(d) to ensure consistent treatment of parents or spouses and their children who are in similar circumstances. O. Reg. 391/97, s. 1.

Interpretation

Definitions

2.  (1)  The definitions in this subsection apply in these guidelines.

“child” means,

(a) a child who is a dependant under the Act, or

(b) in cases where the Divorce Act (Canada) applies, a child of the marriage under that Act; (“enfant”)

“income” means the annual income determined under sections 15 to 20; (“revenu”)

“order assignee” means,

(a) an agency to whom an order is assigned under subsection 34 (3) of the Act, or

(b) a minister, member or agency referred to in subsection 20.1 (1) of the Divorce Act (Canada) to whom an order for the support of a child is assigned in accordance with that subsection; (“cessionnaire de la créance alimentaire”)

“parent”, in a case to which the Act applies, means a parent to whom section 31 of the Act applies; (“père ou mère”)

“spouse”, in a case to which the Divorce Act (Canada) applies, has the meaning assigned by subsection 2 (1) of that Act, and includes a former spouse; (“époux”)

“table” means,

(a) if the parent or spouse against whom an order is sought ordinarily resides in Ontario at the time of the application, the Child Support Table for Ontario set out in Schedule I to this Regulation,

(b) if the parent or spouse against whom an order is sought ordinarily resides elsewhere in Canada, the table set out in the Federal Child Support Guidelines for the province or territory in which the parent or spouse ordinarily resides at the time of the application,

(c) if the court is satisfied that the province or territory in which the parent or spouse against whom an order is sought ordinarily resides has changed since the time of the application, the table set out in the Federal Child Support Guidelines for the province or territory in which the parent or spouse ordinarily resides at the time the amount of support is determined,

(d) if the court is satisfied that the parent or spouse against whom an order is sought will, in the near future after the amount of support is determined, ordinarily reside in another province or territory than the one in which he or she ordinarily resides at the time the amount of support is determined, the table set out in the Federal Child Support Guidelines for that other province or territory,

(e) if the parent or spouse against whom an order is sought ordinarily resides outside of Canada or if the ordinary residence of the parent or spouse is unknown,

(i) the Child Support Table for Ontario set out in Schedule I to this Regulation if the other parent or spouse applying for the order resides in Ontario, or

(ii) the table set out in the Federal Child Support Guidelines for the province or territory in which the parent or spouse applying for the order ordinarily resides. (“table”)

“universal child care benefit” means a benefit provided under section 4 of the Universal Child Care Benefit Act (Canada). (“prestation universelle pour la garde d’enfant”) O. Reg. 391/97, s. 2 (1); O. Reg. 446/01, s. 1; O. Reg. 159/07, s. 1.

Income Tax Act (Canada)

(2)  Words and expressions that are used in sections 15 to 21 and that are not defined in this section have the meanings assigned to them under the Income Tax Act (Canada). O. Reg. 391/97, s. 2 (2).

Most current information

(3)  Where, for the purposes of these guidelines, any amount is determined on the basis of specified information, the most current information must be used. O. Reg. 391/97, s. 2 (3).

Application of guidelines

(4)  In addition to their application to orders for support of a child, these guidelines apply, with such modifications as the circumstances require, to,

(a) interim orders under subsection 34 (1) of the Act or subsections 15.1 (2) and 19 (9) of the Divorce Act (Canada);

(b) orders varying a child support order; and

(c) orders referred to in subsection 19 (7) of the Divorce Act (Canada). O. Reg. 391/97, s. 2 (4).

Amount of Child Support

Presumptive rule

3.  (1)  Unless otherwise provided under these guidelines, the amount of an order for the support of a child for children under the age of majority is,

(a) the amount set out in the applicable table, according to the number of children under the age of majority to whom the order relates and the income of the parent or spouse against whom the order is sought; and

(b) the amount, if any, determined under section 7. O. Reg. 391/97, s. 3 (1).

Child the age of majority or over

(2)  Unless otherwise provided under these guidelines, where a child to whom an order for the support of a child relates is the age of majority or over, the amount of an order for the support of a child is,

(a) the amount determined by applying these guidelines as if the child were under the age of majority; or

(b) if the court considers that approach to be inappropriate, the amount that it considers appropriate, having regard to the condition, means, needs and other circumstances of the child and the financial ability of each parent or spouse to contribute to the support of the child. O. Reg. 391/97, s. 3 (2).

Incomes over $150,000

4.  Where the income of the parent or spouse against whom an order for the support of a child is sought is over $150,000, the amount of an order for the support of a child is,

(a) the amount determined under section 3; or

(b) if the court considers that amount to be inappropriate,

(i) in respect of the first $150,000 of the parent’s or spouse’s income, the amount set out in the table for the number of children under the age of majority to whom the order relates,

(ii) in respect of the balance of the parent’s or spouse’s income, the amount that the court considers appropriate, having regard to the condition, means, needs and other circumstances of the children who are entitled to support and the financial ability of each parent or spouse to contribute to the support of the children, and

(iii) the amount, if any, determined under section 7. O. Reg. 391/97, s. 4.

Spouse in place of a parent

5.  Where the spouse against whom an order for the support of a child is sought stands in the place of a parent for a child or the parent is not a natural or adoptive parent of the child, the amount of the order is, in respect of that parent or spouse, such amount as the court considers appropriate, having regard to these guidelines and any other parent’s legal duty to support the child. O. Reg. 391/97, s. 5.

Medical and dental insurance

6.  In making an order for the support of a child, where medical or dental insurance coverage for the child is available to either parent or spouse through his or her employer or otherwise at a reasonable rate, the court may order that coverage be acquired or continued. O. Reg. 391/97, s. 6.

Special or extraordinary expenses

7.  (1)  In an order for the support of a child, the court may, on the request of either parent or spouse or of an applicant under section 33 of the Act, provide for an amount to cover all or any portion of the following expenses, which expenses may be estimated, taking into account the necessity of the expense in relation to the child’s best interests and the reasonableness of the expense in relation to the means of the parents or spouses and those of the child and to the spending pattern of the parents or spouses in respect of the child during cohabitation:

(a) child care expenses incurred as a result of the custodial parent’s employment, illness, disability or education or training for employment;

(b) that portion of the medical and dental insurance premiums attributable to the child;

(c) health-related expenses that exceed insurance reimbursement by at least $100 annually, including orthodontic treatment, professional counselling provided by a psychologist, social worker, psychiatrist or any other person, physiotherapy, occupational therapy, speech therapy, prescription drugs, hearing aids, glasses and contact lenses;

(d) extraordinary expenses for primary or secondary school education or for any other educational programs that meet the child’s particular needs;

(e) expenses for post-secondary education; and

(f) extraordinary expenses for extracurricular activities. O. Reg. 391/97, s. 7 (1); O. Reg. 446/01, s. 2.

Definition, “extraordinary expenses”

(1.1)  For the purposes of clauses (1) (d) and (f),

“extraordinary expenses” means

(a) expenses that exceed those that the parent or spouse requesting an amount for the extraordinary expenses can reasonably cover, taking into account that parent’s or spouse’s income and the amount that the parent or spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate, or

(b) where clause (a) is not applicable, expenses that the court considers are extraordinary taking into account,

(i) the amount of the expense in relation to the income of the parent or spouse requesting the amount, including the amount that the parent or spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate,

(ii) the nature and number of the educational programs and extracurricular activities,

(iii) any special needs and talents of the child,

(iv) the overall cost of the programs and activities, and

(v) any other similar factors that the court considers relevant. O. Reg. 102/06, s. 1.

Sharing of expense

(2)  The guiding principle in determining the amount of an expense referred to in subsection (1) is that the expense is shared by the parents or spouses in proportion to their respective incomes after deducting from the expense, the contribution, if any, from the child. O. Reg. 391/97, s. 7 (2).

Subsidies, tax deductions, etc.

(3)  Subject to subsection (4), in determining the amount of an expense referred to in subsection (1), the court must take into account any subsidies, benefits or income tax deductions or credits relating to the expense, and any eligibility to claim a subsidy, benefit or income tax deduction or credit relating to the expense. O. Reg. 159/07, s. 2.

Universal child care benefit

(4)  In determining the amount of an expense referred to in subsection (1), the court shall not take into account any universal child care benefit or any eligibility to claim that benefit. O. Reg. 159/07, s. 2.

Split custody

8.  Where each parent or spouse has custody of one or more children, the amount of an order for the support of a child is the difference between the amount that each parent or spouse would otherwise pay if such an order were sought against each of the parents or spouses. O. Reg. 391/97, s. 8.

Shared custody

9.  Where a parent or spouse exercises a right of access to, or has physical custody of, a child for not less than 40 per cent of the time over the course of a year, the amount of the order for the support of a child must be determined by taking into account,

(a) the amounts set out in the applicable tables for each of the parents or spouses;

(b) the increased costs of shared custody arrangements; and

(c) the condition, means, needs and other circumstances of each parent or spouse and of any child for whom support is sought. O. Reg. 391/97, s. 9.

Undue hardship

10.  (1)  On the application of either spouse or an applicant under section 33 of the Act, a court may award an amount of child support that is different from the amount determined under any of sections 3 to 5, 8 or 9 if the court finds that the parent or spouse making the request, or a child in respect of whom the request is made, would otherwise suffer undue hardship. O. Reg. 391/97, s. 10 (1).

Circumstances that may cause undue hardship

(2)  Circumstances that may cause a parent, spouse or child to suffer undue hardship include,

(a) the parent or spouse has responsibility for an unusually high level of debts reasonably incurred to support the parents or spouses and their children during cohabitation or to earn a living;

(b) the parent or spouse has unusually high expenses in relation to exercising access to a child;

(c) the parent or spouse has a legal duty under a judgment, order or written separation agreement to support any person;

(d) the spouse has a legal duty to support a child, other than a child of the marriage, who is,

(i) under the age of majority, or

(ii) the age of majority or over but is unable, by reason of illness, disability or other cause, to obtain the necessaries of life;

(e) the parent has a legal duty to support a child, other than the child who is the subject of this application, who is under the age of majority or who is enrolled in a full time course of education;

(f) the parent or spouse has a legal duty to support any person who is unable to obtain the necessaries of life due to an illness or disability. O. Reg. 391/97, s. 10 (2).

Standards of living must be considered

(3)  Despite a determination of undue hardship under subsection (1), an application under that subsection must be denied by the court if it is of the opinion that the household of the parent or spouse who claims undue hardship would, after determining the amount of child support under any of sections 3 to 5, 8 or 9, have a higher standard of living than the household of the other parent or spouse. O. Reg. 391/97, s. 10 (3).

Standards of living test

(4)  In comparing standards of living for the purpose of subsection (3), the court may use the comparison of household standards of living test set out in Schedule II. O. Reg. 391/97, s. 10 (4).

Reasonable time

(5)  Where the court awards a different amount of child support under subsection (1), it may specify, in the order for child support, a reasonable time for the satisfaction of any obligation arising from circumstances that cause undue hardship and the amount payable at the end of that time. O. Reg. 391/97, s. 10 (5).

Reasons

(6)  Where the court makes an order for the support of a child in a different amount under this section, it must record its reasons for doing so. O. Reg. 391/97, s. 10 (6).

Elements of an Order for the Support of a Child

Form of payments

11.  Where these guidelines apply to orders made under the Divorce Act (Canada), section 34 of the Act applies. O. Reg. 391/97, s. 11.

Security

12.  The court may require in the order for the support of a child that the amount payable under the order be paid or secured, or paid and secured, in the manner specified in the order. O. Reg. 391/97, s. 12.

Information to be specified in order

13.  An order for the support of a child must include,

(a) the name and birth date of each child to whom the order relates;

(b) the income of any parent or spouse whose income is used to determine the amount of the order;

(c) the amount determined under clause 3 (1) (a) for the number of children to whom the order relates;

(d) the amount determined under clause 3 (2) (b) for a child the age of majority or over;

(e) the particulars of any expense described in subsection 7 (1), the child to whom the expense relates and the amount of the expense or, where that amount cannot be determined, the proportion to be paid in relation to the expense; and

(f) the date on which the lump sum or first payment is payable and the day of the month or other time period on which all subsequent payments are to be made. O. Reg. 391/97, s. 13.

Variation of Orders for the Support of a Child

Circumstances for variation

14.  For the purposes of subsection 37 (2.2) of the Act and subsection 17 (4) of the Divorce Act (Canada), any one of the following constitutes a change of circumstances that gives rise to the making of a variation order:

1. In the case where the amount of child support includes a determination made in accordance with the table, any change in circumstances that would result in a different order for the support of a child or any provision thereof.

2. In the case where the amount of child support does not include a determination made in accordance with a table, any change in the condition, means, needs or other circumstances of either parent or spouse or of any child who is entitled to support.

3. In the case of an order made under the Divorce Act (Canada) before May 1, 1997, the coming into force of section 15.1 of that Act, enacted by section 2 of chapter 1 of the Statutes of Canada, (1997).

4. In the case of an order made under the Act, the coming into force of subsection 33 (11) of the Act. O. Reg. 391/97, s. 14; O. Reg. 446/01, s. 3.

Income

Determination of annual income

15.  (1)  Subject to subsection (2), a parent’s or spouse’s annual income is determined by the court in accordance with sections 16 to 20. O. Reg. 391/97, s. 15 (1).

Agreement

(2)  Where both parents or spouses agree in writing on the annual income of a parent or spouse, the court may consider that amount to be the parent’s or spouse’s income for the purposes of these guidelines if the court thinks that the amount is reasonable having regard to the income information provided under section 21. O. Reg. 391/97, s. 15 (2).

Calculation of annual income

16.  Subject to sections 17 to 20, a parent’s or spouse’s annual income is determined using the sources of income set out under the heading “Total income” in the T1 General form issued by the Canada Revenue Agency and is adjusted in accordance with Schedule III. O. Reg. 446/01, s. 4; O. Reg. 102/06, s. 2.

Pattern of income

17.  (1)  If the court is of the opinion that the determination of a parent’s or spouse’s annual income under section 16 would not be the fairest determination of that income, the court may have regard to the parent’s or spouse’s income over the last three years and determine an amount that is fair and reasonable in light of any pattern of income, fluctuation in income or receipt of a non-recurring amount during those years. O. Reg. 446/01, s. 5.

Non-recurring losses

(2)  Where a parent or spouse has incurred a non-recurring capital or business investment loss, the court may, if it is of the opinion that the determination of the parent’s or spouse’s annual income under section 16 would not provide the fairest determination of the annual income, choose not to apply sections 6 and 7 of Schedule III, and adjust the amount of the loss, including related expenses and carrying charges and interest expenses, to arrive at such amount as the court considers appropriate. O. Reg. 391/97, s. 17 (2).

Shareholder, director or officer

18.  (1)  Where a parent or spouse is a shareholder, director or officer of a corporation and the court is of the opinion that the amount of the parent’s or spouse’s annual income as determined under section 16 does not fairly reflect all the money available to the parent or spouse for the payment of child support, the court may consider the situations described in section 17 and determine the parent’s or spouse’s annual income to include,

(a) all or part of the pre-tax income of the corporation, and of any corporation that is related to that corporation, for the most recent taxation year; or

(b) an amount commensurate with the services that the parent or spouse provides to the corporation, provided that the amount does not exceed the corporation’s pre-tax income. O. Reg. 391/97, s. 18 (1).

Adjustment to corporation’s pre-tax income

(2)  In determining the pre-tax income of a corporation for the purposes of subsection (1), all amounts paid by the corporation as salaries, wages or management fees, or other payments or benefits, to or on behalf of persons with whom the corporation does not deal at arm’s length must be added to the pre-tax income, unless the parent or spouse establishes that the payments were reasonable in the circumstances. O. Reg. 391/97, s. 18 (2).

Imputing income

19.  (1)  The court may impute such amount of income to a parent or spouse as it considers appropriate in the circumstances, which circumstances include,

(a) the parent or spouse is intentionally under-employed or unemployed, other than where the under-employment or unemployment is required by the needs of any child or by the reasonable educational or health needs of the parent or spouse;

(b) the parent or spouse is exempt from paying federal or provincial income tax;

(c) the parent or spouse lives in a country that has effective rates of income tax that are significantly lower than those in Canada;

(d) it appears that income has been diverted which would affect the level of child support to be determined under these guidelines;

(e) the parent’s or spouse’s property is not reasonably utilized to generate income;

(f) the parent or spouse has failed to provide income information when under a legal obligation to do so;

(g) the parent or spouse unreasonably deducts expenses from income;

(h) the parent or spouse derives a significant portion of income from dividends, capital gains or other sources that are taxed at a lower rate than employment or business income or that are exempt from tax; and

(i) the parent or spouse is a beneficiary under a trust and is or will be in receipt of income or other benefits from the trust. O. Reg. 391/97, s. 19 (1); O. Reg. 446/01, s. 6.

Reasonableness of expenses

(2)  For the purpose of clause (1) (g), the reasonableness of an expense deduction is not solely governed by whether the deduction is permitted under the Income Tax Act (Canada). O. Reg. 391/97, s. 19 (2).

Non-resident

20.  (1)  Subject to subsection (2), where a parent or spouse is a non-resident of Canada, the parent’s or spouse’s annual income is determined as though the parent or spouse were a resident of Canada. O. Reg. 102/06, s. 3.

Non-resident taxed at higher rates

(2)  Where a parent or spouse is a non-resident of Canada and resides in a country that has effective rates of income tax that are significantly higher than those applicable in the province or territory in which the other parent or spouse ordinarily resides, the non-resident parent’s or spouse’s annual income is the amount which the court determines to be appropriate taking the higher rates into consideration. O. Reg. 102/06, s. 3.

Income Information

Obligation of applicant

21.  (1)  A parent or spouse who is applying for an order for the support of a child and whose income information is necessary to determine the amount of the order must include with the application,

(a) a copy of every personal income tax return filed by the parent or spouse for each of the three most recent taxation years;

(b) a copy of every notice of assessment and reassessment issued to the parent or spouse for each of the three most recent taxation years;

(c) where the parent or spouse is an employee, the most recent statement of earnings indicating the total earnings paid in the year to date, including overtime, or, where such a statement is not provided by the employer, a letter from the parent’s or spouse’s employer setting out that information including the parent’s or spouse’s rate of annual salary or remuneration;

(d) where the parent or spouse is self-employed, for the three most recent taxation years,

(i) the financial statements of the parent’s or spouse’s business or professional practice, other than a partnership, and

(ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to, or on behalf of, persons or corporations with whom the parent or spouse does not deal at arm’s length;

(e) where the parent or spouse is a partner in a partnership, confirmation of the parent’s or spouse’s income and draw from, and capital in, the partnership for its three most recent taxation years;

(f) where the parent or spouse controls a corporation, for its three most recent taxation years,

(i) the financial statements of the corporation and its subsidiaries, and

(ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to, or on behalf of, persons or corporations with whom the corporation, and every related corporation, does not deal at arm’s length;

(g) where the parent or spouse is a beneficiary under a trust, a copy of the trust settlement agreement and copies of the trust’s three most recent financial statements; and

(h) in addition to any information that must be included under clauses (c) to (g), where the parent or spouse receives income from employment insurance, social assistance, a pension, workers compensation, disability payments or any other source, the most recent statement of income indicating the total amount of income from the applicable source during the current year or, if such a statement is not provided, a letter from the appropriate authority stating the required information. O. Reg. 391/97, s. 21 (1); O. Reg. 446/01, s. 7.

Obligation of respondent

(2)  A parent or spouse who is served with an application for an order for the support of a child and whose income information is necessary to determine the amount of the order, must, within 30 days after the application is served if the parent or spouse resides in Canada or the United States or within 60 days if the parent or spouse resides elsewhere, or such other time limit as the court specifies, provide the court, as well as the other spouse, an applicant under section 33 of the Act or the order assignee with the documents referred to in subsection (1). O. Reg. 391/97, s. 21 (2).

Special expenses or undue hardship

(3)  Where, in the course of proceedings in respect of an application for an order for the support of a child, a parent or spouse requests an amount to cover expenses referred to in subsection 7 (1) or pleads undue hardship, the parent or spouse who would be receiving the amount of child support must, within 30 days after the amount is sought or undue hardship is pleaded if the parent or spouse resides in Canada or the United States or within 60 days if the parent or spouse resides elsewhere, or such other time limit as the court specifies, provide the court and the other parent or spouse with the documents referred to in subsection (1). O. Reg. 391/97, s. 21 (3).

Income over $150,000

(4)  Where, in the course of proceedings in respect of an application for an order for the support of a child, it is established that the income of the parent or spouse who would be paying the amount of child support is greater than $150,000, the other parent or spouse must, within 30 days after the income is established to be greater than $150,000 if the other parent or spouse resides in Canada or the United States or within 60 days if the other parent or spouse resides elsewhere, or such other time limit as the court specifies, provide the court and the other parent or spouse with the documents referred to in subsection (1). O. Reg. 391/97, s. 21 (4).

Failure to comply

22.  (1)  Where a parent or spouse fails to comply with section 21, the other spouse, an applicant under section 33 of the Act or an order assignee may apply,

(a) to have the application for an order for the support of a child set down for a hearing, or move for judgment; or

(b) for an order requiring the parent or spouse who failed to comply to provide the court, as well as the other parent or spouse or order assignee, as the case may be, with the required documents. O. Reg. 391/97, s. 22 (1).

Costs of the proceedings

(2)  Where a court makes an order under clause (1) (a) or (b), the court may award costs in favour of the other spouse, the applicant under section 33 of the Act or an order assignee up to an amount that fully compensates the other spouse, the applicant or order assignee for all costs incurred in the proceedings. O. Reg. 391/97, s. 22 (2).

Adverse inference

23.  Where the court proceeds to a hearing on the basis of an application under clause 22 (1) (a), the court may draw an adverse inference against the parent or spouse who failed to comply and impute income to that parent or spouse in such amount as it considers appropriate. O. Reg. 391/97, s. 23.

Failure to comply with court order

24.  Where a parent or spouse fails to comply with an order issued on the basis of an application under clause 22 (1) (b), the court may,

(a) strike out any of the parent’s or spouse’s pleadings;

(b) make a contempt order against the parent or spouse;

(c) proceed to a hearing, in the course of which it may draw an adverse inference against the parent or spouse and impute income to that parent or spouse in such amount as it considers appropriate; and

(d) award costs in favour of the other spouse, an applicant under section 33 of the Act or an order assignee up to an amount that fully compensates the other spouse, the applicant or assignee for all costs incurred in the proceedings. O. Reg. 391/97, s. 24.

Continuing obligation to provide income information

25.  (1)  Every parent or spouse against whom an order for the support of a child has been made must, on the written request of the other spouse or the person or agency entitled to payment under the order not more than once a year after the making of the order and as long as the child is a child within the meaning of these guidelines, provide that other spouse, or the person or agency entitled to payment under the order, with,

(a) the documents referred to in subsection 21 (1) for any of the three most recent taxation years for which the parent or spouse has not previously provided the documents;

(b) as applicable, any current information in writing, about the status of any expenses included in the order pursuant to subsection 7 (1); and

(c) as applicable, any current information, in writing, about the circumstances relied on by the court in a determination of undue hardship. O. Reg. 391/97, s. 25 (1).

Below minimum income

(2)  Where a court has determined that the parent or spouse against whom an order for the support of a child is sought does not have to pay child support because his or her income level is below the minimum amount required for application of the tables, that parent or spouse must, on the written request of the other spouse or the applicant under section 33 of the Act, not more than once a year after the determination and as long as the child is a child within the meaning of these guidelines, provide the other spouse or the applicant with the documents referred to in subsection 21 (1) for any of the three most recent taxation years for which the parent or spouse has not previously provided the documents. O. Reg. 391/97, s. 25 (2).

Obligation of receiving parent or spouse

(3)  Where the income information of the parent or spouse in favour of whom an order for the support of a child is made is used to determine the amount of the order, the parent or spouse must, not more than once a year after the making of the order and as long as the child is a child within the meaning of these guidelines, on the written request of the other parent or spouse, provide the other parent or spouse with the documents and information referred to in subsection (1). O. Reg. 391/97, s. 25 (3).

Information requests

(4)  Where a parent or spouse requests information from the other parent or spouse under any of subsections (1) to (3) and the income information of the requesting parent or spouse is used to determine the amount of the order for the support of a child, the requesting parent or spouse must include the documents and information referred to in subsection (1) with the request. O. Reg. 391/97, s. 25 (4).

Time limit

(5)  A parent or spouse who receives a request made under any of subsections (1) to (3) must provide the required documents within 30 days after the request’s receipt if the parent or spouse resides in Canada or the United States and within 60 days after the request’s receipt if the parent or spouse resides elsewhere. O. Reg. 391/97, s. 25 (5).

Deemed receipt

(6)  A request made under any of subsections (1) to (3) is deemed to have been received 10 days after it is sent. O. Reg. 391/97, s. 25 (6).

Failure to comply

(7)  A court may, on application by either spouse, an applicant under section 33 of the Act or an order assignee, where the parent or spouse has failed to comply with any of subsections (1) to (3),

(a) consider the parent or spouse to be in contempt of court and award costs in favour of the applicant up to an amount that fully compensates the applicant for all costs incurred in the proceedings; or

(b) make an order requiring the parent or spouse to provide the required documents to the court, as well as to the spouse, order assignee or applicant under section 33 of the Act, as the case may be. O. Reg. 391/97, s. 25 (7).

Unenforceable provision

(8)  A provision in a judgment, order or agreement purporting to limit a parent’s or spouse’s obligation to provide documents under this section is unenforceable. O. Reg. 391/97, s. 25 (8).

26.  Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 391/97, s. 26.

Note: These guidelines come into force with respect to cases to which the Family Law Act applies on the day the Uniform Federal and Provincial Child Support Guidelines Act, 1997 is proclaimed in force. Proclamation date is December 1, 1997. See: O. Reg. 391/97, s. 26 (1).

Note: These guidelines come into force with respect to cases to which the Divorce Act (Canada) applies on the day these guidelines are specified by order of the Governor in Council as “applicable guidelines” within the meaning of that Act under subsection 2 (5) of that Act. See: O. Reg. 391/97, s. 26 (2).

Schedule I
CHILD SUPPORT TABLE FOR ONTARIO (SUBSECTION 2 (1))

Notes:

1. The child support table for Ontario sets out the amount of monthly child support payments for Ontario on the basis of the annual income of the parent or spouse ordered to pay child support (the “support payor”) and the number of children for whom a table amount is payable. Refer to these guidelines to determine whether special measures apply.

2. There is a threshold level of income below which no amount of child support is payable. Child support amounts are specified for incomes up to $150,000 per year. Refer to section 4 of these guidelines to determine the amount of child support payments for support payors with annual incomes over $150,000.

3. Income is set out in the tables in intervals of $1,000. Monthly amounts are determined by adding the basic amount and the amount calculated by multiplying the applicable percentage by the portion of the income that exceeds the lower amount within that interval of income.

4. The amounts in the tables are based on economic studies of average spending on children in families at different income levels in Canada. They are calculated on the basis that child support payments are no longer taxable in the hands of the receiving parent and no longer deductible by the paying parent. They are calculated using a mathematical formula and generated by a computer program.

5. The formula referred to in note 4 sets support amounts to reflect average expenditures on children by a parent or spouse with a particular number of children and level of income. The calculation is based on the support payor’s income. The formula uses the basic personal amount for non-refundable tax credits to recognize personal expenses, and takes other federal and provincial income taxes and credits into account. Federal Child Tax benefits and Goods and Services Tax credits for children are excluded from the calculation. At lower income levels, the formula sets the amounts to take into account the combined impact of taxes and child support payments on the support payor’s limited disposable income.

CHILD SUPPORT TABLE FOR ONTARIO NO. OF CHILDREN: One

Income/ Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/Montant de base

Plus (%)

of Income over/du revenu dépassant

0

7999

0

   

56000

56999

519

0.96

56000

105000

105999

916

0.79

105000

8000

8999

0

0.95

8000

57000

57999

529

0.96

57000

106000

106999

924

0.79

106000

9000

9999

9

1.89

9000

58000

58999

538

0.96

58000

107000

107999

932

0.79

107000

10000

10999

28

1.89

10000

59000

59999

548

0.96

59000

108000

108999

939

0.79

108000

11000

11999

47

1.89

11000

60000

60999

557

0.91

60000

109000

109999

947

0.79

109000

12000

12999

66

1.89

12000

61000

61999

566

0.87

61000

110000

110999

955

0.79

110000

13000

13999

85

1.89

13000

62000

62999

575

0.87

62000

111000

111999

963

0.79

111000

14000

14999

104

1.89

14000

63000

63999

584

0.87

63000

112000

112999

971

0.79

112000

15000

15999

123

1.68

15000

64000

64999

592

0.87

64000

113000

113999

979

0.78

113000

16000

16999

140

0.81

16000

65000

65999

601

0.93

65000

114000

114999

987

0.74

114000

17000

17999

148

0.81

17000

66000

66999

610

0.92

66000

115000

115999

994

0.74

115000

18000

18999

156

0.81

18000

67000

67999

620

0.90

67000

116000

116999

1001

0.74

116000

19000

19999

164

0.81

19000

68000

68999

629

0.90

68000

117000

117999

1009

0.74

117000

20000

20999

172

0.77

20000

69000

69999

638

0.90

69000

118000

118999

1016

0.74

118000

21000

21999

180

0.77

21000

70000

70999

647

0.77

70000

119000

119999

1024

0.74

119000

22000

22999

188

0.77

22000

71000

71999

654

0.65

71000

120000

120999

1031

0.74

120000

23000

23999

195

0.77

23000

72000

72999

661

0.54

72000

121000

121999

1039

0.74

121000

24000

24999

203

0.77

24000

73000

73999

666

0.65

73000

122000

122999

1046

0.74

122000

25000

25999

211

1.13

25000

74000

74999

673

0.74

74000

123000

123999

1053

0.74

123000

26000

26999

222

1.20

26000

75000

75999

680

0.79

75000

124000

124999

1061

0.74

124000

27000

27999

234

1.20

27000

76000

76999

688

0.79

76000

125000

125999

1068

0.74

125000

28000

28999

246

1.20

28000

77000

77999

696

0.79

77000

126000

126999

1076

0.74

126000

29000

29999

258

1.16

29000

78000

78999

704

0.79

78000

127000

127999

1083

0.74

127000

30000

30999

270

1.13

30000

79000

79999

712

0.79

79000

128000

128999

1091

0.74

128000

31000

31999

281

1.13

31000

80000

80999

719

0.79

80000

129000

129999

1098

0.74

129000

32000

32999

293

1.13

32000

81000

81999

727

0.79

81000

130000

130999

1106

0.74

130000

33000

33999

304

1.17

33000

82000

82999

735

0.79

82000

131000

131999

1113

0.74

131000

34000

34999

316

0.94

34000

83000

83999

743

0.79

83000

132000

132999

1120

0.74

132000

35000

35999

325

0.81

35000

84000

84999

751

0.79

84000

133000

133999

1128

0.74

133000

36000

36999

333

0.82

36000

85000

85999

759

0.79

85000

134000

134999

1135

0.74

134000

37000

37999

341

0.84

37000

86000

86999

767

0.79

86000

135000

135999

1143

0.74

135000

38000

38999

350

0.86

38000

87000

87999

774

0.79

87000

136000

136999

1150

0.74

136000

39000

39999

358

0.90

39000

88000

88999

782

0.79

88000

137000

137999

1158

0.74

137000

40000

40999

367

0.93

40000

89000

89999

790

0.79

89000

138000

138999

1165

0.74

138000

41000

41999

377

0.96

41000

90000

90999

798

0.79

90000

139000

139999

1173

0.74

139000

42000

42999

386

0.96

42000

91000

91999

806

0.79

91000

140000

140999

1180

0.74

140000

43000

43999

396

0.96

43000

92000

92999

814

0.79

92000

141000

141999

1187

0.74

141000

44000

44999

405

0.96

44000

93000

93999

822

0.79

93000

142000

142999

1195

0.74

142000

45000

45999

415

0.96

45000

94000

94999

829

0.79

94000

143000

143999

1202

0.74

143000

46000

46999

425

0.96

46000

95000

95999

837

0.79

95000

144000

144999

1210

0.74

144000

47000

47999

434

0.96

47000

96000

96999

845

0.79

96000

145000

145999

1217

0.74

145000

48000

48999

444

0.85

48000

97000

97999

853

0.79

97000

146000

146999

1225

0.74

146000

49000

49999

452

0.96

49000

98000

98999

861

0.79

98000

147000

147999

1232

0.74

147000

50000

50999

462

0.96

50000

99000

99999

869

0.79

99000

148000

148999

1240

0.74

148000

51000

51999

471

0.96

51000

100000

100999

877

0.79

100000

149000

149999

1247

0.74

149000

52000

52999

481

0.96

52000

101000

101999

884

0.79

101000

150000

or greater /ou plus

1254

0.74

150000

53000

53999

490

0.96

53000

102000

102999

892

0.79

102000

         

54000

54999

500

0.96

54000

103000

103999

900

0.79

103000

         

55000

55999

510

0.96

55000

104000

104999

908

0.79

104000

         

CHILD SUPPORT TABLE FOR ONTARIO NO. OF CHILDREN: Two

Income/ Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

Income/Revenu ($)

Monthly Award/ Paiement mensuel ($)

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant

From/ De

To/À

Basic Amount/ Montant de base

Plus (%)

of Income over/du revenu dépassant