Child support payments depends on the gross incomes of one or both parents, depending on the parenting arrangement, as well as the number of children and which province the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. lives in.
The Child Support Guidelines set out how to calculate Section 3 child support for day-to-day expenses and Section 7 child support for extraordinary or special expenses.
On this page, “parent” refers to both parents and guardians.
Need to know
- Child support depends on the parenting schedule and the parents’ gross incomes.
- The Child Support Guidelines set out how to calculate Section 3 child support and Section 7 child support.
- Parents must share their finances with each other to accurately calculate child support.
- If a parent must but does not share information about their income, the court can estimate (imputeimpute To assign a value to something. For example, the court can impute an income to a person who is not sharing their financial information. In doing so, the court estimates the person’s income for the purpose of calculating support.) their income.
- Parents should recalculate child support if their income, the number of children needing support or the parenting arrangement changes.
Get started
Learn the basics about child support rules and who are a child’s parents and guardians before you calculate child support.
Next, you need to know each parent’s gross incomegross income Income before taxes are deducted.. If one parent is the primary parent, then you only need to know the non-primary parent’s gross incomegross income Income before taxes are deducted..
If a parent is an employee, their gross incomegross income Income before taxes are deducted. is usually the amount in line 150 of their T1 tax form or Notice of Assessment.
A parent cannot use the line 150 amount if they receive money through:
- being a business ownerbusiness owner A person who is self-employed, is a partner in a partnership, or owns 1% or more of a corporation., including self-employment, being a partner in a business partnership, controlling a corporation, or having more than a 1 % interest in a corporation
- employment insurance
- disability benefits
- pension
- social benefits
- other ways not included in the line 150 amount
If a parent is a business ownerbusiness owner A person who is self-employed, is a partner in a partnership, or owns 1% or more of a corporation., they must share more detailed financial information to prove their income. This is known as Cunningham Disclosure. Download a template for sharing your Cunningham Disclosure.
If a parent is not sharing their financial information, the court will estimate their gross incomegross income Income before taxes are deducted.. This is known as imputing income.
If a court imputes gross income
The court can imputeimpute To assign a value to something. For example, the court can impute an income to a person who is not sharing their financial information. In doing so, the court estimates the person’s income for the purpose of calculating support. an income to a person if they:
- are intentionally underemployed or unemployed
- do not pay taxes on their income
- live in a country with tax rates that are a lot lower than those in Canada
- have diverted income elsewhere
- are not properly using their property to earn income
- are not sharing their financial information
- unreasonably deduct expenses from income
- earn lots of income from sources that are taxed at a lower rate than employment earnings, such as dividends or capital gains
- receive trust income or other benefits from a trust
If you are asking the court to imputeimpute To assign a value to something. For example, the court can impute an income to a person who is not sharing their financial information. In doing so, the court estimates the person’s income for the purpose of calculating support. income for the other parent, share with the court as much as information as you can about the other person’s work history, education and training, income and living habits. For example, you can look up the average salary for the person’s position on the ALIS website and share that information with the court.
If the court imputed income to you, this amount may be higher or lower than your actual income. You cannot ask the court to recalculate child support simply by sharing your financial information. If the court imputed your income, you usually can only recalculate child support if your circumstances have changed.
Calculate Section 3 support
Section 3 child support is meant to provide for a child’s day-to-day expenses such as housing, food, and clothing.
Choose the scenario that applies to you to find out which parent must pay Section 3 child support and how much they must pay.
For example, the child may live with one parent and see the other parent every other weekend.
The payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. is the parent who does not have primary care of the child.
Calculate payments
- Using the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent.’s gross incomegross income Income before taxes are deducted., calculate the child support amount by using the Child Support Table Look-up web page.
- The amount shown is the amount of monthly child support the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. owes.
Example
Parent A makes $98,000 gross incomegross income Income before taxes are deducted. per year. Parent B makes $70,000 gross incomegross income Income before taxes are deducted. per year. Both parents live in Alberta. They have three children together. The children live mostly with Parent B. This means Parent B has primary care of the children and Parent A is the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. parent.
According to the Child Support Table Look-up, the Section 3 amount Parent A should pay to Parent B is $1,882.00 per month.
Each parent owes child support for the children who spend at least 60% of their time with the other parent. The payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. is the parent who owes more child support.
Calculate payments
- For each parent, calculate the child support amount as if they were the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent.. Use the Child Support Table Look-up web page. In the “number of children” field, select the number of children not living with that parent. Do not enter the total number of children.
- Subtract the smaller child support amount from the larger child support amount. The result is how much child support the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. owes.
Example
Parents A and B have two children. Parent A lives in Fort McMurray with the eldest child and makes $90,000 gross incomegross income Income before taxes are deducted. per year. Parent B lives in Lethbridge with the youngest child and makes $47,000 gross incomegross income Income before taxes are deducted. per year.
Using the Child Support Table Look-up web page, Parent A would owe $795.00 per month for the youngest child. Parent B would owe $385.00 per month for the eldest child. The difference between these two amounts is $410.00.
Since Parent A owes more child support for the child not living with them, they are the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent.. Parent A should pay Section 3 child support of $410.00 per month to Parent B. Parent B does not pay Section 3 child support.
For example, the child lives with one parent and doesn’t see the other parent at all.
The payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. is the parent who does not have sole care of the child.
Calculate payments
- Using the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent.’s gross incomegross income Income before taxes are deducted., calculate the child support amount by using the Child Support Table Look-up web page.
- The amount shown is the amount of monthly child support the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. owes.
Example
Parent A and Parent B have two children together. Parent B does not see or have a relationship with the children. Parent B makes $55,000 gross incomegross income Income before taxes are deducted. per year. Both parents live in Alberta. This means Parent A is the sole parent and Parent B is the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. parent.
According to the Child Support Table Look-up, the Section 3 amount Parent B should pay to Parent A is $794.00 per month.
If a parent makes over $150,000 gross incomegross income Income before taxes are deducted. per year, the amount of Section 3 child support set out in the Child Support Guidelines may not be enough.
Calculate payments
- Calculate child support based on the parenting scenario that applies to you.
- Decide if the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. should pay a higher amount by looking at the financial ability of each parent and the child’s condition, means, needs and other circumstances.
Example
Parents A and B have one child. Parent A makes $180,000 gross incomegross income Income before taxes are deducted. per year. Parent B makes $60,000 gross incomegross income Income before taxes are deducted. per year. The child lives primarily with Parent B.
Using the Child Support Table Look-up web page, Parent A would owe $1,570.00 per month. Parent A may have to pay more Section 3 child support to make sure the child has a similar standard of living as before the parents separated.
If a child is 18 years or older, the amount of Section 3 child support set out in the Child Support Guidelines may not be appropriate.
When deciding if the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. should pay a higher or lower amount than in the Child Support Guidelines, ask the following questions:
- Does the adult child earn money that they can contribute to their living expenses?
- If the adult child is a student, do they have a student loan to pay for tuition or are the parents paying some or all the child’s tuition? If the child is not eligible for student loans, why?
- If the adult child is a student, do they live with one parent full-time or are they living in student housing or independently because the school is not local?
- Does the adult child have injuries or disabilities that lead to healthcare expenses, such as benefits or treatments?
When calculating Section 3 child support for children over 18, also consider what the Section 7 expenses are and how the parents and child share these expenses.
Calculate payments
- Calculate child support based on the parenting scenario that applies to you.
- Decide if the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. should pay a higher or lower amount by looking at the financial ability of each parent and the child’s condition, means, needs and other circumstances.
Calculate Section 7 support
Parents should pay Section 7 child support, known as special expenses, in proportion to their income. If one parent earns more income than the other, that parent should pay a larger part of the special expense.
Calculate each parent’s portion of Section 7 child support
- Add together the gross incomes of both parents.
- Divide one parent’s gross incomegross income Income before taxes are deducted. by the combined amount.
- Multiply this result by 100. This is the percentage share the parent pays for each expense under Section 7 child support.
- Repeat steps 1 to 3 to figure out the other parent’s share for each expense under Section 7 child support.
Example
Parent A earns $40,000 gross incomegross income Income before taxes are deducted. per year. Parent B earns $60,000 gross incomegross income Income before taxes are deducted. per year. Together, the parents earn a combined total of $100,000. Parent A must pay 40% of Section 7 child support – the percentage of $40,000 divided by $100,000. Parent B must pay 60% of Section 7 child support – the percentage of $60,000 divided by $100,000.
The child plays soccer, which costs $1,000 per year for registration, tournament fees, and equipment. Parent A would pay $400 and Parent B would pay $600 of this expense.
Sometimes, parents do not share Section 7 expenses proportionately. This may happen when:
- one parent does not have enough money to cover their share of the expense
- the parents disagree on the need for the extra expense and the parent who wants to pay the expense has enough money to pay it all themselves
Parents can agree to not share Section 7 expenses proportionately if there is a good reason to do so. If the parents cannot agree on how to share the Section 7 expense, they can try to resolve the issue with the help of a professional or apply to court for a child support order.
Make it official
If you and the other parent agree how to calculate child support, you can include the amount in an agreement, such as a separation agreement. You can then turn your agreement into a consent order, which allows the court to enforce your agreement later on if the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. is not paying in full or on time.
If you and the other parent cannot agree how to calculate child support, one of you can ask the court for a child support order. The court will review your financial information and make an order about who pays child support and how much. Learn more about getting a child support order on the Get or respond to a court order page.
Know when to recalculate child support
The amount of child support may change for many reasons, including:
- a parent’s gross incomegross income Income before taxes are deducted. or financial situation changes long-term or permanently
- one of the children turns 18 and is independent
- the parenting arrangement changes
- the child or a parent’s health changes
You should review your agreement or order about child support each year to make sure the amount of child support is still correct. You and the other parent should also share financial information with each other every year for this reason.
If either parent’s income or circumstances have changed, then recalculate child support using the new information. Follow the steps above for the scenario that applies to you.
For example, if you are the payorpayor A person who pays money to another person. For example, a person who pays child support to the other parent. and your income changes, you should let the recipientrecipient A person who receives money from another person. For example, a person who receives child support from the other parent. know in writing right away. Download a sample note and use it as a template to help you write your own email, text or letter.
Myth busters
Some people believe they can lower their child support payments to what they believe they can afford based on new obligations, such as another child or a mortgage.
This is not true. Having a new family or new financial obligations are not valid excuses to stop paying the full amount of child support to the children from a previous relationship.
If your new financial obligations mean you or any of your children would suffer undue hardshipundue hardship A legal argument someone can use to reduce the amount of support they owe. The person must prove they would suffer unfair financial hardship if they had to pay the amount of support required by law., you must show evidence of this to the justicejustice The title for judges in both the Alberta Court of Justice and the Court of King’s Bench of Alberta. and get a new court order. You must continue to pay the original amount of child support until you get a new court order with an adjusted child support amount.
Potential issues
You are having trouble calculating gross incomegross income Income before taxes are deducted..
If one or both parents do not receive employment income, calculating gross incomegross income Income before taxes are deducted. can be challenging. A good first step is learning about what financial information you and the other parent must share with each other. You may need a lawyer or accountant to help you calculate gross incomegross income Income before taxes are deducted..
You and the other parent cannot agree on Section 7 child support.
One parent may not agree with an expense or the amount of an expense. Learn more about how to resolve disputes between you and the other parent.
One person is not sharing financial information.
Learn more about what financial information you and the other parent must share with each other and how you can get the other parent to share their financial information.