Family Law · Child Support

Child Support Lawyer in Toronto

Reviewed by Fadi Matthew Kazandji, Founding Partner, Kazandji Law · Toronto family law · Last reviewed: July 2026

Of all the issues in a separation, child support is the one people most often assume is "automatic." In one sense it is, a parent cannot simply decide not to pay. But the amount, the treatment of a self-employed parent's real income, the sharing of daycare and activity costs, what happens in a shared-parenting arrangement, and how far back support can be claimed are all live questions that decide thousands of dollars a year.

At Kazandji Law, our Toronto child support lawyers act for both paying and receiving parents across Toronto and the Greater Toronto Area. This page explains, in plain language and with sources, exactly how child support works in Ontario in 2026, how the Guidelines calculate the table amount, what counts as a section 7 expense, how shared and split parenting change the math, how income is determined (and imputed) for a parent who understates it, when retroactive support is available, and how support is enforced through the Family Responsibility Office. If you would rather talk it through now, call 647-588-3234 for a free, confidential consultation.

One idea runs through everything below: child support belongs to the child, not the parent. The Supreme Court of Canada has said the child's right to support, and the parent's obligation to pay it in an amount that reflects their income, exists independently of any statute or court order.^[7] That principle is why parents generally cannot contract out of guideline support, why disclosure is mandatory, and why arrears are taken so seriously.

What is child support?

Child support is a payment from one parent to the other to help cover the cost of raising their child, food, clothing, housing, and the everyday expenses of childhood. It is conceptually separate from spousal support (which addresses the income consequences of the relationship between the adults) and from property division (which divides what the couple built). Child support exists for one purpose: to make sure a child continues to benefit from the financial means of both parents after the family separates.

The obligation is grounded in law. Ontario's Family Law Act states that "every parent has an obligation to provide support, to the extent that the parent is capable of doing so," for an unmarried child who is a minor, is enrolled in a full-time program of education, or is unable by reason of illness, disability or other cause to withdraw from the parents' charge.^[5] The federal Divorce Act gives a court the power to order a parent to pay for the support of any or all children of the marriage, and requires that this be done "in accordance with the applicable guidelines."^[1]

Typically, the parent who has the child for less than the majority of the time pays support to the parent who has the child most of the time, because the law assumes the "majority" parent is already meeting day-to-day costs directly. But as we explain below, in shared-parenting and split-parenting situations the picture is more nuanced, and even a parent with equal time can end up paying support if there is an income gap.

Two legal regimes: married vs. unmarried parents in Ontario

Which statute governs your case depends on whether you were married, but, unlike spousal support, the practical difference for child support is small, because both regimes use the same Guidelines math.

Married parents who are divorcing: the federal Divorce Act

If you are married and child support is sought as part of a divorce, the federal Divorce Act applies, and its rules are consistent across Canada. The power to order child support is in section 15.1, and subsection 15.1(3) requires the court to make the order "in accordance with the applicable guidelines", the Federal Child Support Guidelines.^[1] Married parents who have separated but are not (or not yet) pursuing a divorce can also seek child support under Ontario's Family Law Act.

Unmarried and common-law parents: Ontario's Family Law Act

For unmarried parents, child support is governed by Ontario's Family Law Act. Section 31 sets out the duty to support a child, and section 33 gives the court power to order support.^[5] Critically, the Family Law Act requires that "a court making an order for the support of a child shall do so in accordance with the child support guidelines" (s. 33(11)).^[5] Those provincial guidelines, the Ontario Child Support Guidelines, O. Reg. 391/97, adopt the same Federal Child Support Tables for Ontario, so an unmarried parent's table amount is calculated the same way as a married parent's.^[6]

Unlike spousal support, there is no minimum cohabitation period for child support. A parent's obligation to support a child does not depend on how long (or whether) the parents lived together, it flows from parenthood. This is a key difference from common-law spousal support, which requires three years of cohabitation (or a child plus a relationship of some permanence).

How child support is calculated: the Federal Child Support Guidelines

Child support in Ontario is calculated using the Federal Child Support Guidelines (a federal regulation). Unlike the Spousal Support Advisory Guidelines, which are advisory and produce a range, the Child Support Guidelines are law, and they generally produce a specific number. The core rule is the "presumptive rule" in section 3.

The table amount (section 3)

Section 3(1) says that, for a child under the age of majority, the amount of a child support order is: (a) the amount set out in the applicable table, according to the number of children and the income of the parent against whom support is sought; plus (b) any amount determined under section 7 for special expenses.^[2] In other words, the "table amount" is the base, and section 7 expenses are added on top.

The table amount depends on three inputs:

• The paying parent's annual income, generally the "Total income" line from their tax return, adjusted under the Guidelines (more on this below).
• The number of children the order covers.
• The province, section 3(3) says the applicable table is the one for the province where the paying parent habitually resides, so an Ontario payor uses the Ontario table.^[2]

Because the tables are published and detailed, you can look up a base figure once you know income and the number of children. We deliberately do not publish specific dollar figures here, because the tables are amended periodically and an out-of-date number is worse than none, the official amount should always be confirmed against the current Federal Child Support Tables or the Department of Justice's online lookup tool.^[2][10] What matters is the structure: figure out the correct income, count the children, use the Ontario table, then address section 7.

Children at or over the age of majority (section 3(2))

Support does not automatically stop at 18. Under section 3(2), where a child is at or over the age of majority, the amount is either the usual table amount (as if the child were under majority) or, if the court considers that inappropriate, an amount it considers appropriate having regard to the condition, means, needs and other circumstances of the child and each parent's ability to contribute.^[2] Under Ontario's Family Law Act, the duty extends to an unmarried child who is enrolled in a full-time program of education or who cannot withdraw from parental charge because of illness, disability or other cause, which is how support commonly continues through post-secondary study.^[5] (The Family Law Act also provides that the obligation does not extend to a child sixteen or older who has withdrawn from parental control.)^[5]

High incomes over $150,000 (section 4)

Where the paying parent's income exceeds $150,000, section 4 gives the court flexibility. The amount is either the straight table amount, or, if the court considers the table amount inappropriate, the table amount on the first $150,000 plus a discretionary amount on the balance, having regard to the children's needs and each parent's ability to contribute.^[2] This is why very high-income cases are less mechanical than they look, and why careful argument about the "balance" above $150,000 matters.

Section 7: special or extraordinary expenses

The table amount is meant to cover a child's ordinary living costs. Larger or unusual costs are handled separately under section 7, often called "special or extraordinary expenses" or simply "add-on" or "section 7" expenses. Under section 7(1), a court may order an amount to cover all or part of the following, taking into account the necessity of the expense in relation to the child's best interests and its reasonableness in relation to the parents' means and the family's pre-separation spending pattern:^[2]

• Child care expenses incurred because of the majority-time parent's employment, illness, disability, or education/training for employment;
• the portion of medical and dental insurance premiums attributable to the child;
• health-related expenses that exceed insurance reimbursement by at least $100 per year, the Guidelines list examples including orthodontics, professional counselling (psychologist, social worker, psychiatrist), physiotherapy, occupational therapy, speech therapy, prescription drugs, hearing aids, glasses, and contact lenses;
• extraordinary expenses for primary or secondary school or for other educational programs that meet the child's particular needs;
• expenses for post-secondary education; and
• extraordinary expenses for extracurricular activities.

Two points cause most of the disputes. First, the word "extraordinary" only qualifies education (school) and extracurricular activities, child care, medical/dental premiums, health costs over $100, and post-secondary are not subject to an "extraordinary" test. Section 7(1.1) defines "extraordinary expenses" by reference to what the requesting parent can reasonably cover given their income and table amount, and factors like the nature and number of activities and the child's special needs or talents.^[2]

Second, section 7 expenses are not split 50/50 by default. The guiding principle in section 7(2) is that the expense is shared in proportion to the parents' respective incomes, after deducting any contribution from the child.^[2] So a parent earning 70% of the parents' combined income generally pays 70% of an eligible section 7 cost. The court must also account for any subsidies, tax deductions, or credits relating to the expense (section 7(3)).^[2] Getting the proportion right, and confirming an expense truly qualifies, is a routine but high-value part of a well-run case.

Shared and split parenting: how the schedule changes support

How much time each parent spends with the child can change the child support calculation significantly. Two special rules apply.

Shared parenting time: the 40% threshold (section 9)

Section 9 applies where each parent exercises not less than 40% of parenting time with a child over the course of a year. In that situation, the child support amount is no longer just the payor's straight table figure. Instead, the court must determine the amount by taking into account (a) the table amounts for each of the parents, (b) the increased costs of shared-parenting arrangements, and (c) the conditions, means, needs and other circumstances of each parent and child.^[2]

People often assume that hitting 40% means a simple "set-off", subtract the lower earner's table amount from the higher earner's and pay the difference. A set-off is a common starting point, but the Supreme Court of Canada has confirmed that section 9 is not a mechanical set-off: all three factors must be weighed, and the court retains discretion to adjust the amount based on the actual costs and circumstances of the arrangement.^[8] This makes the 40% line one of the most litigated numbers in family law, because crossing it changes the entire analysis, and because the way parenting time is counted can be genuinely disputed. It also ties child support directly to the parenting-time schedule.

Split parenting time (section 8)

Section 8 applies where there are two or more children and each parent has the majority of parenting time with one or more of them, for example, one child lives mainly with each parent. In that case, the child support amount is the difference between the amounts each parent would otherwise pay to the other.^[2] The higher-earning parent pays the net difference.

Note that the Guidelines now speak in terms of "parenting time" and the "majority of parenting time" (defined as more than 60% of parenting time over a year), reflecting 2020 amendments that replaced the older language of "custody" and "access."^[2] The concepts of shared and split arrangements, however, work as described.

Determining income: and imputing it

Because the table amount turns on income, determining income accurately is the single most contested part of most child support cases. It is straightforward for a salaried employee with a T4, and much harder for the self-employed, business owners, commission earners, or a parent who is deliberately earning less than they could.

The starting point is section 16: a parent's annual income is generally the "Total income" figure from their T1 tax return, adjusted in accordance with Schedule III of the Guidelines.^[2] But the Guidelines give courts several tools to look past a tax return:

• Pattern of income (s. 17): where the most recent year is not the fairest measure, a court can look at the last three years and set a fair and reasonable amount reflecting patterns, fluctuations, or non-recurring amounts.^[2]
• Shareholders, directors and officers (s. 18): where a parent controls a corporation, a court can include pre-tax corporate income (or an amount reflecting the services the parent provides) if the parent's reported income does not fairly reflect the money actually available to them.^[2]
• Imputing income (s. 19): the court may impute (attribute) whatever income it considers appropriate. The listed circumstances include where a parent is intentionally under-employed or unemployed (other than because of the needs of a child or the parent's own reasonable education or health needs), is exempt from tax or lives in a low-tax country, has diverted income, is not reasonably using property to generate income, has failed to provide income information when legally required to, unreasonably deducts expenses, derives significant income from lower-taxed sources such as dividends or capital gains, or is a trust beneficiary.^[2]

Disclosure is mandatory, not optional. The Guidelines require a parent whose income is relevant to provide tax returns, notices of assessment, and pay or business records (section 21), and a provision in any agreement that tries to limit the obligation to disclose is unenforceable (section 25(8)).^[2] If a parent refuses to disclose, a court can draw an adverse inference and impute income (sections 22 to 23).^[2] This is exactly the terrain where careful review of financial records, and, where needed, expert evidence, changes the outcome for a parent trying to secure fair support or challenge an inflated demand.

Retroactive child support: claiming for the past

Child support is not always claimed on time. A parent may not have applied for years, or a paying parent's income may have quietly increased without support being adjusted. In those situations, a court can order retroactive support, support calculated back to an earlier date.

The leading authority is the Supreme Court of Canada's decision in D.B.S. v. S.R.G., 2006 SCC 37. The Court held that child support is the right of the child, and that a parent's obligation to pay support commensurate with their income exists independently of any court order; retroactive awards are therefore "neither rare nor exceptional."^[7] In deciding whether, and how far back, to award retroactive support, a court balances three interests: the child's interest in receiving the support they were entitled to; the parties' and child's interest in certainty and predictability; and the need for flexibility to reach a just result given fluctuations in the payor's income.^[7]

The Court also identified factors that shape the analysis, including the reason for the recipient's delay in seeking support, the conduct of the payor parent, the circumstances of the child, and any hardship a retroactive award might cause. Importantly, failing to disclose a material increase in income can itself be "blameworthy conduct" that pushes the date of retroactivity back to when the income actually changed.^[7] Retroactive claims are fact-intensive and reward good records, so if you believe support was set too low for years, or you are facing a large retroactive demand, early legal advice is essential.

How child support interacts with spousal support

When both child and spousal support are in play, the order of priority is fixed by statute. The Divorce Act requires a court to give priority to child support: section 15.3(1) says that where a court is considering both a child support application and a spousal support application, "the court shall give priority to child support."^[3] If giving that priority means the court cannot order spousal support, or must order less, it records its reasons (section 15.3(2)).^[3]

There is a practical corollary that protects recipients: under section 15.3(3), if child support is later reduced or terminated, that counts as a change of circumstances allowing a spousal support claim (or variation) to be made.^[3] Because the two forms of support interact, and are taxed differently, they should be planned together. If you are dealing with both at once, see our page on spousal support.

How child support is taxed

The tax treatment of child support is refreshingly simple, and it is different from spousal support. For child support paid under a court order or written agreement made on or after May 1, 1997 (the Canada Revenue Agency phrases this as "after April 1997"), child support is neither deductible to the payer nor included in the recipient's income.^[4] In plain terms: the paying parent cannot deduct it, and the receiving parent does not pay tax on it.

This is the opposite of periodic spousal support, which is generally deductible to the payer and taxable to the recipient. One consequence flows directly from that difference: because child support is tax-neutral and is given priority, the CRA also requires that any child support owing be fully paid before a payer can deduct spousal support. If your order or agreement predates May 1997, or mixes child and spousal support, the tax analysis needs care. (This page is general information, not tax advice; confirm specifics with an accountant or the CRA.)^[4]

Changing child support: variation

A child support order or agreement is not frozen forever. Because support is meant to track the paying parent's income and the child's circumstances, it can be varied (increased or decreased) when things change. Under the Guidelines, a change in circumstances that would produce a different table amount is itself a basis to vary a table-based order (section 14).^[2] Under the Divorce Act (section 17) and Ontario's Family Law Act (section 37), a court can vary support on the appropriate change in circumstances.

Common triggers include a substantial rise or fall in either parent's income, job loss, a change in the parenting schedule (especially crossing or falling below the 40% shared-parenting threshold), a new child, or a child starting or finishing post-secondary studies. Two practical warnings: first, if your income drops, apply to vary, do not simply reduce or stop paying, because unpaid amounts become enforceable arrears. Second, if the other parent's income rises, support does not adjust automatically, someone has to seek the change, which is one reason the Guidelines impose ongoing annual disclosure obligations (section 25).^[2]

Enforcing child support in Ontario: the FRO

Once child support is set by a court order, that order is automatically filed with Ontario's Family Responsibility Office (FRO), a provincial program that collects, distributes, and enforces support payments under the Family Responsibility and Support Arrears Enforcement Act, 1996.^[9] Support in a domestic contract can also be enforced by FRO once the agreement is filed with the court. FRO does not decide or change the amount of support and does not get involved in parenting disputes, its job is to make sure ordered support is actually paid.^[9]

If a paying parent falls into arrears, FRO has substantial enforcement powers. According to the Government of Ontario, these include:^[9]

• issuing a support deduction notice to an employer or other income source (deducting support directly from wages);
• garnishing bank accounts;
• deducting support from federal payments such as income tax refunds, HST/GST credits, Employment Insurance, Canada Pension Plan, and Old Age Security;
• reporting the payer to a credit bureau;
• suspending the payer's driver's licence;
• suspending federal licences, including a passport (as well as pilot and maritime licences);
• registering a lien on the payer's property and filing a writ of seizure and sale against assets such as a home or vehicle;
• reporting the payer to a professional or occupational organization;
• seizing certain lottery winnings; and
• starting a default hearing, which can ultimately result in jail for persistent non-payment.

If your former partner has stopped paying, or if you are facing FRO enforcement you believe is based on an outdated order or an incorrect balance, we can help you enforce, respond, or bring a motion to correct or vary the order.

Common myths about child support in Ontario

"We agreed on our own number, so the Guidelines don't apply." Parents can agree, but the agreement has to comply with the child support guidelines, and a court reviewing or incorporating it will look at whether reasonable arrangements have been made for the child. Both the Divorce Act and the Family Law Act tie support to the guidelines, and support is the child's right, not the parents' to freely trade away.^[1][5]

"If I have the kids half the time, I don't pay anything." Not necessarily. Once each parent reaches 40% parenting time, section 9 applies, but that means the court weighs both parents' table amounts and the real costs, and a higher earner can still owe a set-off or adjusted amount. Equal time does not automatically mean zero support.^[2][8]

"Child support stops the day my child turns 18." Often it continues, for a child enrolled full-time in education (including post-secondary) or unable to become independent due to illness or disability. Section 3(2) of the Guidelines and section 31 of the Family Law Act both contemplate support past the age of majority.^[2][5]

"I'm self-employed, so my support is based on whatever my tax return shows." Not if that figure does not fairly reflect the money available to you. Under sections 18 and 19, a court can look at corporate income, add back unreasonable deductions, and impute income, especially where a parent is intentionally under-employed or has failed to disclose.^[2]

"I can't claim support for years I already missed." You may be able to. Under D.B.S. v. S.R.G., retroactive child support is available and is "neither rare nor exceptional," subject to a balancing of factors including the reason for delay and the payor's conduct.^[7]

"Child support is taxable income to me." No. For orders and agreements made on or after May 1, 1997, child support is neither deductible to the payer nor taxable to the recipient.^[4]

The child support process, step by step

Whether your case resolves by agreement or in court, it generally moves through the same stages. Understanding them helps you see where a strong position is built.

1. Financial disclosure

Everything starts with full, honest financial disclosure, tax returns, notices of assessment, pay stubs, and (for the self-employed or incorporated) business and corporate financial statements, as required by section 21 of the Guidelines.^[2] Support cannot be calculated fairly without it, and this stage is where income disputes begin and where a non-disclosing parent's position starts to unravel.

2. Determining guideline income and the table amount

Next, we establish the correct guideline income, the figure that actually reflects what a parent earns or could earn, and apply the Ontario table for the number of children. Where a parent controls a corporation, is self-employed, or appears to be under-employed, this is where sections 18 and 19 come into play.

3. Section 7 expenses and the parenting schedule

We then identify eligible section 7 expenses, calculate each parent's proportionate share, and account for how the parenting-time arrangement (including any shared or split parenting) affects the base amount under sections 8 and 9.

4. Agreement or court application

Most child support is resolved by a written agreement, often as part of a separation agreement or through family mediation, that sets the table amount, the sharing of section 7 expenses, and disclosure and review terms. Where parents cannot agree, either can apply to court, and interim (temporary) support can be ordered while the case proceeds.

5. Enforcement and future variation

Once an order or agreement is in place, it is filed with FRO for collection, and it can be varied later on a change in circumstances. A good order builds in annual disclosure so support keeps pace with income as required by the Guidelines.^[2]

How Kazandji Law approaches child support

Child support rewards precision. We start by pinning down the two things that decide the number, what is the correct guideline income, and what is the true parenting-time arrangement?, because getting those right matters far more than arguing at the margins. From there we make sure the table amount, section 7 sharing, and any shared- or split-parenting adjustments are calculated correctly, and we build in the disclosure needed to keep support fair over time.

We act for both sides. For receiving parents, we work to secure full, accurate support, to uncover understated or hidden income, and to pursue retroactive support where a child was shortchanged. For paying parents, we scrutinize inflated income claims and questionable section 7 demands, defend against overreaching retroactive claims, and pursue timely variations when income genuinely drops. Because child support rarely stands alone, we handle it alongside divorce and separation, spousal support, property division, and parenting arrangements, so the whole settlement fits together.

Kazandji Law is a Toronto family and criminal law firm known for a proactive, no-nonsense approach with a genuine personal touch. We serve clients across the GTA, downtown Toronto, North York, Thornhill, Markham, Vaughan, and Oakville, and you can meet our team or review our results before you reach out. If you are early in a separation, our overview of going through a separation is a helpful next read.

Frequently asked questions

How is child support calculated in Ontario?

Child support is calculated under the Federal Child Support Guidelines. The base "table amount" depends on the paying parent's annual income, the number of children, and the province (Ontario). On top of that, parents share eligible section 7 special or extraordinary expenses in proportion to their incomes. Ontario's own guidelines adopt the same federal tables, so married and unmarried parents are calculated the same way.

Do I have to pay child support if we share custody 50/50?

Possibly. Once each parent has at least 40% of parenting time, section 9 of the Guidelines applies, and the court considers both parents' table amounts, the increased costs of shared parenting, and each family's circumstances. A set-off between the two table amounts is a common starting point, but it is not automatic, and a higher-earning parent can still owe support even with equal time.

What are section 7 or "special" expenses?

Section 7 expenses are costs added on top of the table amount, including child care needed for work or education, the child's share of medical and dental insurance premiums, health costs over $100 per year not covered by insurance, extraordinary school or educational expenses, post-secondary education, and extraordinary extracurricular activities. They are shared in proportion to each parent's income, not automatically split in half.

Is child support based on gross or net income?

The table amount is based on the paying parent's annual income as determined under the Guidelines, generally the "Total income" line from the tax return, adjusted under Schedule III. Where a tax return does not fairly reflect the money actually available (for example, for a business owner), a court can look at corporate income or impute income.

Can child support be based on more than my tax return if I'm self-employed?

Yes. Under sections 18 and 19 of the Guidelines, a court can include pre-tax corporate income, add back unreasonable expense deductions, and impute income where a parent is intentionally under-employed, has diverted income, or has failed to disclose. Determining a self-employed parent's real income is one of the most common issues in child support cases.

Does child support stop when my child turns 18?

Not necessarily. Support can continue for a child who is enrolled full-time in education, including post-secondary study, or who cannot become independent because of illness or disability. Section 3(2) of the Guidelines and section 31 of Ontario's Family Law Act both allow support to continue past the age of majority in appropriate cases.

Can I claim child support for past years (retroactive support)?

Often, yes. In D.B.S. v. S.R.G., the Supreme Court of Canada held that child support is the right of the child and that retroactive awards are neither rare nor exceptional. A court balances the child's interest in proper support, the value of certainty, and the need for flexibility, and considers factors such as the reason for delay and whether the paying parent failed to disclose an income increase.

Is child support taxable or tax-deductible?

No. For orders or written agreements made on or after May 1, 1997 (the CRA phrases this as "after April 1997"), child support is neither deductible to the payer nor included in the recipient's income. This is different from periodic spousal support, which is generally deductible and taxable.

What happens if the other parent stops paying child support?

Child support ordered by a court is automatically filed with Ontario's Family Responsibility Office (FRO), which can enforce it by deducting from wages, garnishing bank accounts, intercepting federal payments, suspending a driver's licence or passport, registering liens, reporting to credit bureaus, and more. We can help you enforce support through FRO or respond if enforcement against you is based on an outdated order.

Can child support be changed if my income drops?

Yes. If there is a change in circumstances, such as a job loss or a substantial income change, you can apply to vary support. Do not simply stop or reduce payments on your own, because unpaid amounts become enforceable arrears. Apply to vary, and support can be adjusted to reflect your current income.

Do unmarried parents have to pay child support in Ontario?

Yes. The obligation to support a child flows from parenthood, not from marriage or how long the parents lived together. Unmarried parents are covered by Ontario's Family Law Act, which requires child support to be set in accordance with the child support guidelines, the same federal tables used for married parents.

Can parents agree to waive or reduce child support?

Not freely. Because child support is the child's right, parents cannot simply contract it away, and any agreement must comply with the child support guidelines. A court asked to incorporate or enforce an agreement will consider whether reasonable arrangements have been made for the child, and full financial disclosure is essential for any agreement to hold up.

How much does a child support lawyer cost?

Fees depend on the complexity of the case and whether it resolves by agreement or proceeds to court. Kazandji Law offers a free initial consultation and will give you a clear picture of the process and likely cost before you decide anything.

Sources & legal references

1. Divorce Act, R.S.C. 1985, c. 3 (2nd Supp.), s. 15.1 (child support orders; s. 15.1(3) requires orders in accordance with the applicable guidelines; consent and special-provision exceptions in s. 15.1(5) to (8)): laws-lois.justice.gc.ca/eng/acts/d-3.4/section-15.1.html.
2. Federal Child Support Guidelines, SOR/97-175 (presumptive rule and table amount s. 3; child at/over majority s. 3(2); applicable table by province s. 3(3); incomes over $150,000 s. 4; medical/dental insurance s. 6; special or extraordinary expenses and proportionate sharing s. 7; split parenting time s. 8; shared parenting time 40% s. 9; variation s. 14; income ss. 15 to 20 incl. pattern of income s. 17, corporations s. 18, imputing income s. 19; disclosure and consequences ss. 21 to 25): laws-lois.justice.gc.ca/eng/regulations/SOR-97-175/FullText.html.
3. Divorce Act, s. 15.3 (priority to child support; reasons where spousal support reduced; subsequent reduction of child support as a change of circumstances): laws-lois.justice.gc.ca/eng/acts/d-3.4/section-15.3.html.
4. Canada Revenue Agency, "Support payments", child support under orders/agreements made after April 1997 (on or after May 1, 1997) is not deductible to the payer and not included in the recipient's income; contrast with spousal support: canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/support-payments.html and .../support-payments/what-amount-claim-report.html.
5. Family Law Act, R.S.O. 1990, c. F.3, Part III (obligation of parent to support child s. 31, incl. s. 31(1)(a) to (c) and s. 31(2); order for support s. 33, incl. purposes of order s. 33(7) and application of child support guidelines s. 33(11); variation s. 37): ontario.ca/laws/statute/90f03.
6. Ontario Child Support Guidelines, O. Reg. 391/97 (made under the Family Law Act; presumptive rule s. 3(1); "table" adopts the Federal Child Support Guidelines table for Ontario): ontario.ca/laws/regulation/970391.
7. D.B.S. v. S.R.G.; L.J.W. v. T.A.R.; Henry v. Henry; Hiemstra v. Hiemstra, 2006 SCC 37, [2006] 2 S.C.R. 231 (child support is the right of the child; obligation exists independently of a court order; retroactive support "neither rare nor exceptional"; balancing of interests; non-disclosure of an income increase as blameworthy conduct): canlii.org/en/ca/scc/doc/2006/2006scc37/2006scc37.html.
8. Contino v. Leonelli-Contino, 2005 SCC 63, [2005] 3 S.C.R. 217 (section 9 shared-custody support is not a mechanical set-off; all three factors in s. 9 must be considered with discretion): canlii.org/en/ca/scc/doc/2005/2005scc63/2005scc63.html.
9. Government of Ontario, "Enforcing child and spousal support payments" and "Paying and receiving child and spousal support", role and enforcement powers of the Family Responsibility Office (FRO) under the Family Responsibility and Support Arrears Enforcement Act, 1996 (support deduction notices; garnishing bank accounts; deducting from federal payments; credit bureau reporting; driver's licence and federal licence/passport suspension; liens and writs; default hearings): ontario.ca/page/enforcing-child-and-spousal-support-payments; ontario.ca/page/paying-and-receiving-child-and-spousal-support.
10. Department of Justice Canada, "Child support" and the Child Support Table Look-up (how the tables work; official current amounts): justice.gc.ca/eng/fl-df/child-enfant/index.html.

Disclaimer: This page provides general legal information about child support in Ontario and is not legal or tax advice. The Federal Child Support Guidelines are amended periodically, and the law is applied to the specific facts of each case, so outcomes vary and dollar amounts should be confirmed against the current tables. For advice about your situation, contact a lawyer. Contacting Kazandji Law does not create a solicitor-client relationship until a retainer is signed.