Child support has 2 parts:

(1) “table” support, and

(2) “extraordinary expenses”.

Table support is set according to the payer’s income and the number of children. It’s called “table” because the amounts are set out in the “Child Support Guidelines” table (see below). The income of the recipient doesn’t matter. Examples: payer’s income is $60,000; 1 child = $567/mo. Two kids = $931/mo. There is a trick, though: it’s not based on the payer’s taxable, net, or gross income. It’s based on the “sources of income” at Line 150 of the income tax return. A business person doesn’t get to deduct entertainment; the basement suite rent doesn’t get the mortgage, utilities, etc. deducted. Union members do deduct union dues. It can be complicated to figure out, so talk to a lawyer.

Extraordinary expenses like school, tutoring, sports, medical/dental etc., are shared proportionate to the parents’ incomes. So if the child needs $10,000 for braces, and Mom earns $70,000/yr, and Dad earns $30/yr – then Dad pays $3,000 towards the braces, and Mom pays $7,000.

Remarriage doesn’t cancel child support. You made them, you pay for them.

Children (and the parent who they live with most of the time) are entitled to support until: (1) they reach 19 years old; (2) they cease to be dependent; or (3) they marry.

Attending any accredited educational or technical program makes children entitled to support. Courts usually enforce paying for a child’s education to one level better than the parent. All kids get support through a B.A., technical certificate, etc. A teacher’s kid would get support to a Master’s degree. A doctor’s kid would get support to a specialist credential (e.g., psychiatrist, orthopedic surgeon, etc.).

Failing to pay child support is a really bad idea. This debt never dies. Courts punish deadbeats. The Family Maintenance Enforcement Program can garnish 70% of your pay, all your bank accounts, take away your driver’s licence, passport and other licences – including business licence, trade certificate, etc.