Child Support

In Ontario, when common-law partners separate without a cohabitation agreement, each partner generally keeps the property registered in their own name. There is no automatic equalization payment. A partner who believes they are entitled to a share of the other’s property must bring a court claim based on the equitable doctrines of unjust enrichment and constructive trust — established by the Supreme Court of Canada in Kerr v. Baranow [2011] 1 SCR 269. To succeed, the claimant must prove three elements: (1) the other partner was enriched; (2) the claimant suffered a corresponding deprivation; and (3) there was no juristic reason for the enrichment. Courts will also consider whether the couple was engaged in a joint family venture — a concept from Kerr v. Baranow that looks at whether the couple pooled their efforts and resources toward a common goal. These claims are complex, expensive, and uncertain in outcome. Legal fees to litigate a property dispute between common-law partners can range from $30,000 to $100,000 or more. A cohabitation agreement drafted before separation costs a fraction of that amount and provides certainty for both partners.

In Ontario and across Canada, child support payments are neither taxable income for the recipient nor tax-deductible for the payor — provided the payments are made under an agreement or court order made after May 1, 1997. This rule was established by the federal government when the Child Support Guidelines were introduced. This differs from spousal support, which is generally taxable to the recipient and deductible by the payor. A recipient parent does not need to report child support received on their tax return, and a payor parent cannot claim child support paid as a deduction. If you have a pre-May 1997 agreement that pre-dates the Guidelines, different tax rules may apply and legal advice is recommended.

The Family Responsibility Office (FRO) is Ontario’s government agency responsible for enforcing child support and spousal support orders. All support orders made in Ontario are automatically filed with FRO unless both parties opt out in writing. FRO collects support payments from the payor and forwards them to the recipient. When a payor falls behind, FRO has broad enforcement powers under the Family Responsibility and Support Arrears Enforcement Act, including: wage garnishment, bank account garnishment, suspension of the payor’s driver’s licence, seizure of federal payments (such as income tax refunds), reporting arrears to credit bureaus, suspension of a passport, and ultimately imprisonment. FRO cannot interpret or modify the terms of a support order — it enforces the order exactly as written. If the order needs to change, a court application is required.

In Ontario, a child support order can be changed through a Motion to Change filed with the Ontario Court of Justice or Superior Court of Justice. To succeed, the applicant must demonstrate a material change in circumstances since the order was made — such as a significant change in either parent’s income, a change in the child’s living arrangements, or the child becoming a full-time post-secondary student. Parents can also update child support by agreement using a Consent Order or by filing a new agreement with the Family Responsibility Office (FRO). Ontario’s Child Support Service also offers an administrative recalculation process for straightforward income-based adjustments without returning to court. Child support orders should be reviewed whenever either parent’s income changes by more than a modest amount, as the Guidelines are income-based and the obligation to disclose annual income is ongoing.

In Ontario, the base monthly child support amount (calculated from the Federal Child Support Guidelines tables) is intended to cover the child’s ordinary day-to-day living expenses — food, clothing, shelter, and basic activities — as a contribution from the non-residential parent to the household where the child primarily lives. It is not itemized and the recipient parent is not required to account for how it is spent. Separate from the base amount, Section 7 special expenses cover specific, significant costs such as childcare, orthodontics, and post-secondary tuition, which are shared proportionally. Child support is considered the legal right of the child, not the receiving parent, and cannot be waived by either parent in a separation agreement.

In Ontario, child support does not automatically end when a child turns 18. Under both the federal Divorce Act and Ontario’s Family Law Act, a parent’s obligation to pay child support continues for a child who remains a “dependent child“ — meaning a child who is enrolled in full-time post-secondary education, or who cannot become financially independent due to illness, disability, or other cause. For university or college students, courts in Ontario generally continue child support while the child is enrolled full-time, though the amount and structure may change to reflect the child’s own income and the costs of education. A parent seeking to end child support when a child turns 18 must bring a motion to vary the existing order and demonstrate that the child is no longer dependent.

In Ontario, retroactive child support can be ordered going back up to three years from the date the recipient parent gave notice to the payor that support was needed or should be increased. This three-year presumption flows from the Supreme Court of Canada’s decision in D.B.S. v. S.R.G. [2006 SCC 37]. However, courts can order retroactive support beyond three years where the payor engaged in blameworthy conduct — such as hiding income, failing to disclose a raise, or deliberately evading their obligations. The court balances four factors: the reason for the delay in seeking support, the conduct of the payor, the circumstances of the child, and any hardship a retroactive award would cause. Retroactive claims are complex and fact-specific; early legal advice from a Toronto family lawyer is strongly recommended.

Yes. In Ontario, courts have the authority to impute income to a parent whose reported income does not reflect their true earning capacity. Under Section 19 of the Federal Child Support Guidelines, a court may impute income where a parent is intentionally unemployed or underemployed, where a self-employed parent deducts personal expenses through their business, or where a parent has diverted income to reduce their apparent earnings. For self-employed parents, Ontario courts look beyond the tax return and examine corporate financial statements, business expenses, and lifestyle indicators. A parent cannot avoid child support obligations simply by incorporating, reducing their salary, or claiming business losses. Howard Nightingale represents both payors and recipients in imputed income disputes before the Ontario courts.

In Ontario, when a child spends at least 40% of their time with each parent (the “40% threshold”), the standard table amount does not automatically apply. Instead, courts consider the set-off method: each parent’s table amount is calculated based on their respective incomes, and the higher-earning parent pays the difference to the lower-earning parent. However, the 40% threshold does not guarantee a set-off — Ontario courts have discretion to award a different amount if the set-off would create a financial hardship for the child or if the parents’ incomes are significantly unequal. Reaching 40% parenting time is a starting point for the analysis, not an automatic reduction in child support.

Section 7 of the Federal Child Support Guidelines requires both parents to share certain additional child-related expenses on top of the base monthly support amount, in proportion to their incomes. In Ontario, qualifying Section 7 expenses include: childcare costs incurred because of a parent’s employment, illness, or education; health-related expenses not covered by insurance, such as orthodontics, therapy, and prescription medications; post-secondary education costs including tuition, books, and residence; extracurricular activities that are extraordinary given the family’s prior standard of living; and primary or secondary school fees for special programs. Not every extracurricular activity qualifies — the expense must be either necessary in the child’s best interests or extraordinary relative to the family’s income and spending patterns. Howard Nightingale assists Toronto and North York parents in determining which expenses qualify and in what proportion each parent should contribute.

In Ontario, child support is calculated using the Federal Child Support Guidelines, which set a mandatory monthly base amount determined by the paying parent’s gross annual income and the number of children. Updated tables took effect October 1, 2025, replacing the previous 2017 tables. As a practical example under the 2025 Ontario tables: a paying parent earning $60,000 per year owes approximately $560/month for one child; at $80,000/year, approximately $745/month for one child; and at $100,000/year, approximately $930/month for one child. These are base amounts only — Section 7 special expenses are calculated separately and shared proportionally between both parents based on their respective incomes.