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ontario regulation 102/06
made under the
family law act
Made: March 29, 2006
Filed: March 31, 2006
Published on e-Laws: April 4, 2006
Printed in The Ontario Gazette: April 15, 2006
Amending O. Reg. 391/97
(Child Support Guidelines)
1. Section 7 of Ontario Regulation 391/97 is amended by adding the following subsection:
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.
2. Section 16 of the Regulation is amended by striking out “Canada Customs and Revenue Agency” and substituting “Canada Revenue Agency”.
3. Section 20 of the Regulation is revoked and the following substituted:
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.
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.
4. The Tables to Schedule I to the Regulation are revoked and the following substituted:
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
From/ De
To/À
Basic Amount/Montant de base
Plus (%)
of Income over/du revenu dépassant
0
7999
0
56000
56999
842
1.49
56000
105000
105999
1465
1.22
105000
8000
8999
0
1.75
8000
57000
57999
857
1.49
57000
106000
106999
1477
1.22
106000
9000
9999
17
4.34
9000
58000
58999
872
1.49
58000
107000
107999
1489
1.22
107000
10000
10999
61
4.34
10000
59000
59999
887
1.49
59000
108000
108999
1501
1.22
108000
11000
11999
104
4.20
11000
60000
60999
902
1.44
60000
109000
109999
1514
1.22
109000
12000
12999
146
3.73
12000
61000
61999
916
1.39
61000
110000
110999
1526
1.22
110000
13000
13999
184
3.65
13000
62000
62999
930
1.39
62000
111000
111999
1538
1.22
111000
14000
14999
220
2.21
14000
63000
63999
944
1.39
63000
112000
112999
1550
1.22
112000
15000
15999
242
1.04
15000
64000
64999
958
1.39
64000
113000
113999
1563
1.21
113000
16000
16999
253
1.39
16000
65000
65999
972
1.45
65000
114000
114999
1575
1.16
114000
17000
17999
267
1.39
17000
66000
66999
986
1.44
66000
115000
115999
1586
1.16
115000
18000
18999
281
1.39
18000
67000
67999
1001
1.40
67000
116000
116999
1598
1.16
116000
19000
19999
294
1.39
19000
68000
68999
1015
1.40
68000
117000
117999
1609
1.16
117000
20000
20999
308
1.33
20000
69000
69999
1029
1.40
69000
118000
118999
1621
1.16
118000
21000
21999
322
1.33
21000
70000
70999
1043
1.24
70000
119000
119999
1633
1.16
119000
22000
22999
335
1.33
22000
71000
71999
1055
1.10
71000
120000
120999
1644
1.16
120000
23000
23999
348
1.33
23000
72000
72999
1066
0.94
72000
121000
121999
1656
1.16
121000
24000
24999
362
1.33
24000
73000
73999
1075
1.10
73000
122000
122999
1667
1.16
122000
25000
25999
375
1.39
25000
74000
74999
1086
1.18
74000
123000
123999
1679
1.16
123000
26000
26999
389
1.39
26000
75000
75999
1098
1.22
75000
124000
124999
1690
1.16
124000
27000
27999
403
1.39
27000
76000
76999
1110
1.22
76000
125000
125999
1702
1.16
125000
28000
28999
417
1.39
28000
77000
77999
1122
1.22
77000
126000
126999
1714
1.16
126000
29000
29999
431
1.33
29000
78000
78999
1135
1.22
78000
127000
127999
1725
1.16
127000
30000
30999
444
1.29
30000
79000
79999
1147
1.22
79000
128000
128999
1737
1.16
128000
31000
31999
457
1.54
31000
80000
80999
1159
1.22
80000
129000
129999
1748
1.16
129000
32000
32999
472
1.63
32000
81000
81999
1171
1.22
81000
130000
130999
1760
1.16
130000
33000
33999
488
1.65
33000
82000
82999
1184
1.22
82000
131000
131999
1772
1.16
131000
34000
34999
505
1.66
34000
83000
83999
1196
1.22
83000
132000
132999
1783
1.16
132000
35000
35999
521
1.54
35000
84000
84999
1208
1.22
84000
133000
133999
1795
1.16
133000
36000
36999
537
1.55
36000
85000
85999
1220
1.22
85000
134000
134999
1806
1.16
134000
37000
37999
552
1.58
37000
86000
86999
1232
1.22
86000
135000
135999
1818
1.16
135000
38000
38999
568
1.61
38000
87000
87999
1245
1.22
87000
136000
136999
1829
1.16
136000
39000
39999
584
1.68
39000
88000
88999
1257
1.22
88000
137000
137999
1841
1.16
137000
40000
40999
601
1.72
40000
89000
89999
1269
1.22
89000
138000
138999
1853
1.16
138000
41000
41999
618
1.75
41000
90000
90999
1281
1.22
90000
139000
139999
1864
1.16
139000
42000
42999
636
1.49
42000
91000
91999
1294
1.22
91000
140000
140999
1876
1.16
140000
43000
43999
651
1.49
43000
92000
92999
1306
1.22
92000
141000
141999
1887
1.16
141000
44000
44999
665
1.49
44000
93000
93999
1318
1.22
93000
142000
142999
1899
1.16
142000
45000
45999
680
1.49
45000
94000
94999
1330
1.22
94000
143000
143999
1910
1.16
143000
46000
46999
695
1.49
46000
95000
95999
1343
1.22
95000
144000
144999
1922
1.16
144000
47000
47999
710
1.49
47000
96000
96999
1355
1.22
96000
145000
145999
1934
1.16
145000
48000
48999
725
1.33
48000
97000
97999
1367
1.22
97000
146000
146999
1945
1.16
146000
49000
49999
738
1.49
49000
98000
98999
1379
1.22
98000
147000
147999
1957
1.16
147000
50000
50999
753
1.49
50000
99000
99999
1391
1.22
99000
148000
148999
1968
1.16
148000
51000
51999
768
1.49
51000
100000
100999
1404
1.22
100000
149000
149999
1980
1.16
149000
52000
52999
783
1.49
52000
101000
101999
1416
1.22
101000
150000
or greater /ou plus
1992
1.16
150000
53000
53999
798
1.49
53000
102000
102999
1428
1.22
102000
54000
54999
813
1.49
54000
103000
103999
1440
1.22
103000
55000
55999
827
1.49
55000
104000
104999
1453
1.22
104000
Child Support Table For Ontario No. of Children: Three
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
1101
1.91
56000
105000
105999
1904
1.57
105000
8000
8999
0
1.88
8000
57000
57999
1120
1.91
57000
106000
106999
1920
1.57
106000
9000
9999
19
4.68
9000
58000
58999
1139
1.91
58000
107000
107999
1935
1.57
107000
10000
10999
66
4.68
10000
59000
59999
1158
1.91
59000
108000
108999
1951
1.57
108000
11000
11999
112
4.52
11000
60000
60999
1177
1.86
60000
109000
109999
1967
1.57
109000
12000
12999
158
4.02
12000
61000
61999
1196
1.81
61000
110000
110999
1983
1.57
110000
13000
13999
198
3.93
13000
62000
62999
1214
1.81
62000
111000
111999
1998
1.57
111000
14000
14999
237
3.90
14000
63000
63999
1232
1.81
63000
112000
112999
2014
1.57
112000
15000
15999
276
4.21
15000
64000
64999
1250
1.81
64000
113000
113999
2030
1.56
113000
16000
16999
318
4.23
16000
65000
65999
1268
1.86
65000
114000
114999
2045
1.49
114000
17000
17999
361
1.95
17000
66000
66999
1287
1.85
66000
115000
115999
2060
1.49
115000
18000
18999
380
1.86
18000
67000
67999
1305
1.79
67000
116000
116999
2075
1.49
116000
19000
19999
399
1.86
19000
68000
68999
1323
1.79
68000
117000
117999
2090
1.49
117000
20000
20999
417
1.78
20000
69000
69999
1341
1.79
69000
118000
118999
2105
1.49
118000
21000
21999
435
1.78
21000
70000
70999
1359
1.61
70000
119000
119999
2120
1.49
119000
22000
22999
453
1.78
22000
71000
71999
1375
1.46
71000
120000
120999
2135
1.49
120000
23000
23999
470
1.78
23000
72000
72999
1390
1.25
72000
121000
121999
2149
1.49
121000
24000
24999
488
1.78
24000
73000
73999
1402
1.46
73000
122000
122999
2164
1.49
122000
25000
25999
506
1.86
25000
74000
74999
1417
1.53
74000
123000
123999
2179
1.49
123000
26000
26999
525
1.86
26000
75000
75999
1432
1.57
75000
124000
124999
2194
1.49
124000
27000
27999
543
1.86
27000
76000
76999
1448
1.57
76000
125000
125999
2209
1.49
125000
28000
28999
562
1.86
28000
77000
77999
1464
1.57
77000
126000
126999
2224
1.49
126000
29000
29999
580
1.77
29000
78000
78999
1479
1.57
78000
127000
127999
2239
1.49
127000
30000
30999
598
1.72
30000
79000
79999
1495
1.57
79000
128000
128999
2254
1.49
128000
31000
31999
615
1.72
31000
80000
80999
1511
1.57
80000
129000
129999
2269
1.49
129000
32000
32999
632
1.72
32000
81000
81999
1527
1.57
81000
130000
130999
2283
1.49
130000
33000
33999
650
1.61
33000
82000
82999
1542
1.57
82000
131000
131999
2298
1.49
131000
34000
34999
666
1.55
34000
83000
83999
1558
1.57
83000
132000
132999
2313
1.49
132000
35000
35999
681
1.41
35000
84000
84999
1574
1.57
84000
133000
133999
2328
1.49
133000
36000
36999
695
1.88
36000
85000
85999
1590
1.57
85000
134000
134999
2343
1.49
134000
37000
37999
714
1.92
37000
86000
86999
1605
1.57
86000
135000
135999
2358
1.49
135000
38000
38999
733
1.96
38000
87000
87999
1621
1.57
87000
136000
136999
2373
1.49
136000
39000
39999
753
2.05
39000
88000
88999
1637
1.57
88000
137000
137999
2388
1.49
137000
40000
40999
773
2.11
40000
89000
89999
1652
1.57
89000
138000
138999
2403
1.49
138000
41000
41999
795
2.17
41000
90000
90999
1668
1.57
90000
139000
139999
2417
1.49
139000
42000
42999
816
2.17
42000
91000
91999
1684
1.57
91000
140000
140999
2432
1.49
140000
43000
43999
838
2.17
43000
92000
92999
1700
1.57
92000
141000
141999
2447
1.49
141000
44000
44999
860
2.17
44000
93000
93999
1715
1.57
93000
142000
142999
2462
1.49
142000
45000
45999
881
2.17
45000
94000
94999
1731
1.57
94000
143000
143999
2477
1.49
143000
46000
46999
903
2.17
46000
95000
95999
1747
1.57
95000
144000
144999
2492
1.49
144000
47000
47999
925
2.17
47000
96000
96999
1762
1.57
96000
145000
145999
2507
1.49
145000
48000
48999
946
1.96
48000
97000
97999
1778
1.57
97000
146000
146999
2522
1.49
146000
49000
49999
966
2.02
49000
98000
98999
1794
1.57
98000
147000
147999
2536
1.49
147000
50000
50999
986
1.91
50000
99000
99999
1810
1.57
99000
148000
148999
2551
1.49
148000
51000
51999
1005
1.91
51000
100000
100999
1825
1.57
100000
149000
149999
2566
1.49
149000
52000
52999
1024
1.91
52000
101000
101999
1841
1.57
101000
150000
or greater /ou plus
2581
1.49
150000
53000
53999
1043
1.91
53000
102000
102999
1857
1.57
102000
54000
54999
1063
1.91
54000
103000
103999
1872
1.57
103000
55000
55999
1082
1.91
55000
104000
104999
1888
1.57
104000
Child Support Table For Ontario No. of Children: Four
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
1310
2.47
56000
105000
105999
2263
1.86
105000
8000
8999
0
2.01
8000
57000
57999
1335
2.26
57000
106000
106999
2282
1.86
106000
9000
9999
20
5.01
9000
58000
58999
1358
2.26
58000
107000
107999
2300
1.86
107000
10000
10999
70
5.01
10000
59000
59999
1380
2.26
59000
108000
108999
2319
1.86
108000
11000
11999
120
4.84
11000
60000
60999
1403
2.21
60000
109000
109999
2338
1.86
109000
12000
12999
169
4.31
12000
61000
61999
1425
2.15
61000
110000
110999
2356
1.86
110000
13000
13999
212
4.22
13000
62000
62999
1446
2.15
62000
111000
111999
2375
1.86
111000
14000
14999
254
4.18
14000
63000
63999
1468
2.15
63000
112000
112999
2393
1.86
112000
15000
15999
296
4.51
15000
64000
64999
1489
2.15
64000
113000
113999
2412
1.84
113000
16000
16999
341
4.53
16000
65000
65999
1511
2.20
65000
114000
114999
2430
1.76
114000
17000
17999
386
4.53
17000
66000
66999
1533
2.18
66000
115000
115999
2448
1.76
115000
18000
18999
432
4.53
18000
67000
67999
1555
2.12
67000
116000
116999
2465
1.76
116000
19000
19999
477
2.92
19000
68000
68999
1576
2.12
68000
117000
117999
2483
1.76
117000
20000
20999
506
2.14
20000
69000
69999
1597
2.12
69000
118000
118999
2501
1.76
118000
21000
21999
528
2.14
21000
70000
70999
1618
1.91
70000
119000
119999
2518
1.76
119000
22000
22999
549
2.14
22000
71000
71999
1637
1.76
71000
120000
120999
2536
1.76
120000
23000
23999
570
2.14
23000
72000
72999
1655
1.51
72000
121000
121999
2553
1.76
121000
24000
24999
592
2.14
24000
73000
73999
1670
1.76
73000
122000
122999
2571
1.76
122000
25000
25999
613
2.24
25000
74000
74999
1688
1.82
74000
123000
123999
2589
1.76
123000
26000
26999
636
2.24
26000
75000
75999
1706
1.86
75000
124000
124999
2606
1.76
124000
27000
27999
658
2.24
27000
76000
76999
1724
1.86
76000
125000
125999
2624
1.76
125000
28000
28999
680
2.24
28000
77000
77999
1743
1.86
77000
126000
126999
2641
1.76
126000
29000
29999
703
2.14
29000
78000
78999
1762
1.86
78000
127000
127999
2659
1.76
127000
30000
30999
724
2.08
30000
79000
79999
1780
1.86
79000
128000
128999
2677
1.76
128000
31000
31999
745
2.08
31000
80000
80999
1799
1.86
80000
129000
129999
2694
1.76
129000
32000
32999
766
2.08
32000
81000
81999
1817
1.86
81000
130000
130999
2712
1.76
130000
33000
33999
786
1.96
33000
82000
82999
1836
1.86
82000
131000
131999
2729
1.76
131000
34000
34999
806
1.90
34000
83000
83999
1855
1.86
83000
132000
132999
2474
1.76
132000
35000
35999
825
1.70
35000
84000
84999
1873
1.86
84000
133000
133999
2764
1.76
133000
36000
36999
842
1.72
36000
85000
85999
1892
1.86
85000
134000
134999
2782
1.76
134000
37000
37999
859
1.76
37000
86000
86999
1910
1.86
86000
135000
135999
2800
1.76
135000
38000
38999
877
1.81
38000
87000
87999
1929
1.86
87000
136000
136999
2817
1.76
136000
39000
39999
895
1.97
39000
88000
88999
1947
1.86
88000
137000
137999
2835
1.76
137000
40000
40999
915
2.42
40000
89000
89999
1966
1.86
89000
138000
138999
2852
1.76
138000
41000
41999
939
2.49
41000
90000
90999
1985
1.86
90000
139000
139999
2870
1.76
139000
42000
42999
964
2.49
42000
91000
91999
2003
1.86
91000
140000
140999
2888
1.76
140000
43000
43999
989
2.49
43000
92000
92999
2022
1.86
92000
141000
141999
2905
1.76
141000
44000
44999
1014
2.49
44000
93000
93999
2040
1.86
93000
142000
142999
2923
1.76
142000
45000
45999
1039
2.49
45000
94000
94999
2059
1.86
94000
143000
143999
2940
1.76
143000
46000
46999
1064
2.49
46000
95000
95999
2077
1.86
95000
144000
144999
2958
1.76
144000
47000
47999
1088
2.49
47000
96000
96999
2096
1.86
96000
145000
145999
2976
1.76
145000
48000
48999
1113
2.25
48000
97000
97999
2115
1.86
97000
146000
146999
2993
1.76
146000
49000
49999
1136
2.49
49000
98000
98999
2133
1.86
98000
147000
147999
3011
1.76
147000
50000
50999
1161
2.49
50000
99000
99999
2152
1.86
99000
148000
148999
3028
1.76
148000
51000
51999
1186
2.49
51000
100000
100999
2170
1.86
100000
149000
149999
3046
1.76
149000
52000
52999
1211
2.49
52000
101000
101999
2189
1.86
101000
150000
or greater /ou plus
3064
1.76
150000
53000
53999
1235
2.49
53000
102000
102999
2207
1.86
102000
54000
54999
1260
2.49
54000
103000
103999
2226
1.86
103000
55000
55999
1285
2.49
55000
104000
104999
2245
1.86
104000
Child Support Table For Ontario No. of Children: Five
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
1471
2.76
56000
105000
105999
2563
2.10
105000
8000
8999
0
2.01
8000
57000
57999
1498
2.76
57000
106000
106999
2584
2.10
106000
9000
9999
20
5.01
9000
58000
58999
1526
2.76
58000
107000
107999
2605
2.10
107000
10000
10999
70
5.01
10000
59000
59999
1554
2.76
59000
108000
108999
2626
2.10
108000
11000
11999
120
4.84
11000
60000
60999
1581
2.71
60000
109000
109999
2646
2.10
109000
12000
12999
169
4.31
12000
61000
61999
1608
2.65
61000
110000
110999
2667
2.10
110000
13000
13999
212
4.22
13000
62000
62999
1635
2.65
62000
111000
111999
2688
2.10
111000
14000
14999
254
4.18
14000
63000
63999
1661
2.65
63000
112000
112999
2709
2.10
112000
15000
15999
296
4.51
15000
64000
64999
1688
2.53
64000
113000
113999
2730
2.07
113000
16000
16999
341
4.53
16000
65000
65999
1713
2.48
65000
114000
114999
2751
1.98
114000
17000
17999
386
4.53
17000
66000
66999
1738
2.46
66000
115000
115999
2771
1.98
115000
18000
18999
432
4.53
18000
67000
67999
1763
2.39
67000
116000
116999
2791
1.98
116000
19000
19999
477
4.35
19000
68000
68999
1786
2.39
68000
117000
117999
2811
1.98
117000
20000
20999
522
4.35
20000
69000
69999
1810
2.39
69000
118000
118999
2830
1.98
118000
21000
21999
566
4.35
21000
70000
70999
1834
2.16
70000
119000
119999
2850
1.98
119000
22000
22999
609
4.35
22000
71000
71999
1856
2.00
71000
120000
120999
2870
1.98
120000
23000
23999
653
2.55
23000
72000
72999
1876
1.73
72000
121000
121999
2890
1.98
121000
24000
24999
678
2.45
24000
73000
73999
1893
2.00
73000
122000
122999
2910
1.98
122000
25000
25999
703
2.56
25000
74000
74999
1913
2.06
74000
123000
123999
2930
1.98
123000
26000
26999
728
2.56
26000
75000
75999
1934
2.10
75000
124000
124999
2950
1.98
124000
27000
27999
754
2.56
27000
76000
76999
1955
2.10
76000
125000
125999
2969
1.98
125000
28000
28999
779
2.56
28000
77000
77999
1976
2.10
77000
126000
126999
2989
1.98
126000
29000
29999
805
2.44
29000
78000
78999
1997
2.10
78000
127000
127999
3009
1.98
127000
30000
30999
829
2.37
30000
79000
79999
2018
2.10
79000
128000
128999
3029
1.98
128000
31000
31999
853
2.37
31000
80000
80999
2039
2.10
80000
129000
129999
3049
1.98
129000
32000
32999
877
2.37
32000
81000
81999
2060
2.10
81000
130000
130999
3069
1.98
130000
33000
33999
900
2.26
33000
82000
82999
2081
2.10
82000
131000
131999
3088
1.98
131000
34000
34999
923
2.18
34000
83000
83999
2102
2.10
83000
132000
132999
3108
1.98
132000
35000
35999
945
1.97
35000
84000
84999
2122
2.10
84000
133000
133999
3128
1.98
133000
36000
36999
965
1.99
36000
85000
85999
2143
2.10
85000
134000
134999
3148
1.98
134000
37000
37999
984
2.04
37000
86000
86999
2164
2.10
86000
135000
135999
3168
1.98
135000
38000
38999
1005
2.09
38000
87000
87999
2185
2.10
87000
136000
136999
3188
1.98
136000
39000
39999
1026
2.20
39000
88000
88999
2206
2.10
88000
137000
137999
3208
1.98
137000
40000
40999
1048
2.27
40000
89000
89999
2227
2.10
89000
138000
138999
3227
1.98
138000
41000
41999
1070
2.34
41000
90000
90999
2248
2.10
90000
139000
139999
3247
1.98
139000
42000
42999
1094
2.34
42000
91000
91999
2269
2.10
91000
140000
140999
3267
1.98
140000
43000
43999
1117
2.49
43000
92000
92999
2290
2.10
92000
141000
141999
3287
1.98
141000
44000
44999
1142
2.76
44000
93000
93999
2311
2.10
93000
142000
142999
3307
1.98
142000
45000
45999
1170
2.76
45000
94000
94999
2332
2.10
94000
143000
143999
3327
1.98
143000
46000
46999
1197
2.76
46000
95000
95999
2353
2.10
95000
144000
144999
3347
1.98
144000
47000
47999
1225
2.76
47000
96000
96999
2374
2.10
96000
145000
145999
3366
1.98
145000
48000
48999
1253
2.48
48000
97000
97999
2395
2.10
97000
146000
146999
3386
1.98
146000
49000
49999
1277
2.76
49000
98000
98999
2416
2.10
98000
147000
147999
3406
1.98
147000
50000
50999
1305
2.76
50000
99000
99999
2437
2.10
99000
148000
148999
3426
1.98
148000
51000
51999
1333
2.76
51000
100000
100999
2458
2.10
100000
149000
149999
3446
1.98
149000
52000
52999
1360
2.76
52000
101000
101999
2479
2.10
101000
150000
or greater /ou plus
3466
1.98
150000
53000
53999
1388
2.76
53000
102000
102999
2500
2.10
102000
54000
54999
1415
2.76
54000
103000
103999
2521
2.10
103000
55000
55999
1443
2.76
55000
104000
104999
2542
2.10
104000
Child Support Table For Ontario No. of Children: Six or more
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
1607
2.99
56000
105000
105999
2816
2.30
105000
8000
8999
0
2.01
8000
57000
57999
1637
2.99
57000
106000
106999
2839
2.30
106000
9000
9999
20
5.01
9000
58000
58999
1666
2.99
58000
107000
107999
2862
2.30
107000
10000
10999
70
5.01
10000
59000
59999
1696
2.99
59000
108000
108999
2885
2.30
108000
11000
11999
120
4.84
11000
60000
60999
1726
2.93
60000
109000
109999
2908
2.30
109000
12000
12999
169
4.31
12000
61000
61999
1756
2.88
61000
110000
110999
2931
2.30
110000
13000
13999
212
4.22
13000
62000
62999
1784
2.88
62000
111000
111999
2954
2.30
111000
14000
14999
254
4.18
14000
63000
63999
1813
2.88
63000
112000
112999
2977
2.30
112000
15000
15999
296
4.51
15000
64000
64999
1842
2.88
64000
113000
113999
3000
2.27
113000
16000
16999
341
4.53
16000
65000
65999
1871
2.95
65000
114000
114999
3023
2.18
114000
17000
17999
386
4.53
17000
66000
66999
1900
2.94
66000
115000
115999
3044
2.18
115000
18000
18999
432
4.53
18000
67000
67999
1930
2.91
67000
116000
116999
3066
2.18
116000
19000
19999
477
4.53
19000
68000
68999
1959
2.91
68000
117000
117999
3088
2.18
117000
20000
20999
522
4.35
20000
69000
69999
1988
2.91
69000
118000
118999
3110
2.18
118000
21000
21999
566
4.35
21000
70000
70999
2017
2.39
70000
119000
119999
3131
2.18
119000
22000
22999
609
4.35
22000
71000
71999
2041
2.21
71000
120000
120999
3153
2.18
120000
23000
23999
653
4.35
23000
72000
72999
2063
1.91
72000
121000
121999
3175
2.18
121000
24000
24999
696
4.35
24000
73000
73999
2082
2.21
73000
122000
122999
3197
2.18
122000
25000
25999
740
4.53
25000
74000
74999
2104
2.27
74000
123000
123999
3218
2.18
123000
26000
26999
785
4.53
26000
75000
75999
2127
2.30
75000
124000
124999
3240
2.18
124000
27000
27999
830
3.27
27000
76000
76999
2150
2.30
76000
125000
125999
3262
2.18
125000
28000
28999
863
2.83
28000
77000
77999
2173
2.30
77000
126000
126999
3284
2.18
126000
29000
29999
891
2.70
29000
78000
78999
2196
2.30
78000
127000
127999
3305
2.18
127000
30000
30999
918
2.62
30000
79000
79999
2219
2.30
79000
128000
128999
3327
2.18
128000
31000
31999
945
2.62
31000
80000
80999
2242
2.30
80000
129000
129999
3349
2.18
129000
32000
32999
971
2.62
32000
81000
81999
2265
2.30
81000
130000
130999
3371
2.18
130000
33000
33999
997
2.50
33000
82000
82999
2288
2.30
82000
131000
131999
3392
2.18
131000
34000
34999
1022
2.43
34000
83000
83999
2311
2.30
83000
132000
132999
3414
2.18
132000
35000
35999
1046
2.19
35000
84000
84999
2334
2.30
84000
133000
133999
3436
2.18
133000
36000
36999
1068
2.21
36000
85000
85999
2356
2.30
85000
134000
134999
3458
2.18
134000
37000
37999
1090
2.27
37000
86000
86999
2379
2.30
86000
135000
135999
3479
2.18
135000
38000
38999
1113
2.33
38000
87000
87999
2402
2.30
87000
136000
136999
3501
2.18
136000
39000
39999
1136
2.45
39000
88000
88999
2425
2.30
88000
137000
137999
3523
2.18
137000
40000
40999
1161
2.52
40000
89000
89999
2448
2.30
89000
138000
138999
3545
2.18
138000
41000
41999
1186
2.60
41000
90000
90999
2471
2.30
90000
139000
139999
3566
2.18
139000
42000
42999
1212
2.60
42000
91000
91999
2494
2.30
91000
140000
140999
3588
2.18
140000
43000
43999
1238
2.60
43000
92000
92999
2517
2.30
92000
141000
141999
3610
2.18
141000
44000
44999
1264
2.60
44000
93000
93999
2540
2.30
93000
142000
142999
3632
2.18
142000
45000
45999
1290
2.60
45000
94000
94999
2563
2.30
94000
143000
143999
3653
2.18
143000
46000
46999
1316
2.60
46000
95000
95999
2586
2.30
95000
144000
144999
3675
2.18
144000
47000
47999
1342
2.84
47000
96000
96999
2609
2.30
96000
145000
145999
3697
2.18
145000
48000
48999
1370
2.69
48000
97000
97999
2632
2.30
97000
146000
146999
3719
2.18
146000
49000
49999
1397
2.99
49000
98000
98999
2655
2.30
98000
147000
147999
3740
2.18
147000
50000
50999
1427
2.99
50000
99000
99999
2678
2.30
99000
148000
148999
3762
2.18
148000
51000
51999
1457
2.99
51000
100000
100999
2701
2.30
100000
149000
149999
3784
2.18
149000
52000
52999
1487
2.99
52000
101000
101999
2724
2.30
101000
150000
or greater /ou plus
3806
2.18
150000
53000
53999
1517
2.99
53000
102000
102999
2747
2.30
102000
54000
54999
1547
2.99
54000
103000
103999
2770
2.30
103000
55000
55999
1577
2.99
55000
104000
104999
2793
2.30
104000
5. (1) The definition of “taxable income” in section 1 of Schedule II to the Regulation is amended by striking out “Canada Customs and Revenue Agency” and substituting “Canada Revenue Agency”.
(2) Step 1 in section 2 of Schedule II to the Regulation is revoked and the following substituted:
STEP 1
Establish the annual income of each person in each household by applying the formula
A – B – C
where
A is the person’s income determined under sections 15 to 20 of these guidelines,
B is the federal and provincial taxes payable on the person’s taxable income, and
C is the person’s source deductions for premiums paid under the Employment Insurance Act and contributions made to the Canada Pension Plan and the Quebec Pension Plan.
Where the information on which to base the income determination is not provided, the court may impute income in the amount it considers appropriate.
6. Section 2 of Schedule III to the Regulation is amended by striking out “Canada Customs and Revenue Agency” and substituting “Canada Revenue Agency”.
7. This Regulation comes into force on May 1, 2006.
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