Child support when a parent earns over $150,000

When the paying parent earns over $150,000 in Ontario, child support starts from the same table, which keeps rising with income: for one child, $1,327 a month at $150,000 plus 0.76 percent of every dollar above it. A court may set a different amount for the income above $150,000 if it finds the full table amount inappropriate, looking at the children's needs and circumstances and each parent's ability to pay (Child Support Guidelines, s. 4). Special or extraordinary expenses can be added either way.

How child support is worked out above $150,000, step by step

The general method is explained on our child and spousal support page and in our guide to how child support is calculated in Ontario. For a higher earner, the steps are the same at first and then a second question arises.

Find the right guidelines. In a divorce, the Federal Child Support Guidelines apply. In a case under the Family Law Act, such as unmarried parents, Ontario's Child Support Guidelines (O. Reg. 391/97) apply. Since Ontario revoked its own schedule of tables (O. Reg. 303/24), both use the federal table for Ontario when the paying parent ordinarily resides here (O. Reg. 391/97, s. 2(1), "table").
Fix the paying parent's income. Income starts with "Total income" on the T1 return, adjusted under Schedule III (s. 16). At higher incomes, the adjustments often matter: actual dividends replace grossed-up taxable dividends, actual capital gains replace the taxable portion, and some stock option benefits are added (Schedule III, ss. 5, 6 and 13). Our page on what counts as income for support explains the basics.
Apply the table. The Ontario table gives a base amount at $150,000 and a percentage for income above it. The presumptive amount under s. 3 is that table amount, plus any section 7 expenses.
Ask whether s. 4 applies. Where income is over $150,000, the order is either the s. 3 amount or, if the court considers that amount inappropriate, the table amount on the first $150,000 plus whatever amount the court considers appropriate on the balance, plus s. 7 expenses (s. 4(b)).
Exchange the right documents. Once it is established that the paying parent earns more than $150,000, the receiving parent must also provide full income documents, within 30 days if they live in Canada or the United States (s. 21(4)). That is because their income matters to the children's circumstances and to any s. 7 sharing.
Use a court or an agreement, not the online service. Ontario's Child Support Service cannot be used to set up or update child support if the paying parent earns more than $150,000, is self-employed, earns income in cash or is a partner or majority shareholder of a business (ontario.ca).

Ontario table amounts at higher incomes (monthly)

These figures come from the federal table for Ontario in Schedule I of the Federal Child Support Guidelines, as currently in force. For income over $150,000, the table gives the amount at $150,000 plus a percentage of the income above it. They are the s. 3 table amounts, before any s. 4 adjustment or s. 7 expenses.

Paying parent's income	1 child	2 children	3 children
Rule above $150,000	$1,327 + 0.76% of income over $150,000	$2,135 + 1.22% of income over $150,000	$2,781 + 1.54% of income over $150,000
$150,000	$1,327	$2,135	$2,781
$250,000	$2,087	$3,355	$4,321
$400,000	$3,227	$5,185	$6,631
$600,000	$4,747	$7,625	$9,711

The official federal child support table look-up gives the same figures for a specific income.

What changes the answer

Whether the table amount is "inappropriate". Section 4 does not reduce support automatically. The table amount applies unless the court considers it inappropriate. If it does, the court looks at "the condition, means, needs and other circumstances of the children" and "the financial ability of each spouse to contribute" (s. 4(b)(ii)). In practice, the parent asking for a departure usually has to show why, with evidence of the children's actual circumstances.
Section 7 expenses. Child care, health costs over insurance, extraordinary school and extracurricular costs, and post-secondary costs are added on top, shared in proportion to income (s. 7). At higher incomes, private school, tutoring and competitive sports are often the real dispute. Our page on special or extraordinary expenses covers the six categories.
Shared parenting time. If each parent has the children at least 40 percent of the time over a year, s. 9 applies and the amount is set by looking at both parents' table amounts, the increased costs of shared parenting and each household's circumstances. Our page on child support with shared parenting explains it.
Income that moves around. Bonuses, commissions and investment income can swing a lot. A court may use the last three years where the most recent year is not the fairest measure (s. 17). Dividends and capital gains are counted at their actual amounts (Schedule III, ss. 5 and 6), and a court may impute additional income where a significant portion is taxed at a lower rate (s. 19(1)(h)).
A corporation. For a shareholder, director or officer, the court can add all or part of the corporation's pre-tax income where personal income does not fairly reflect the money available (s. 18). Our page on corporate income and support covers that rule.
Children 18 and over. For a child at or over the age of majority, the court can use the guidelines as if the child were a minor, or another amount if that approach is inappropriate (s. 3(2)). See child support after 18.

A worked example

For example, suppose Alex earns $400,000 a year as a salaried executive in Toronto and has two children who live mainly with Sam. This is a hypothetical. Alex's guideline income, after the Schedule III adjustments, is $400,000.

Table amount under s. 3: $2,135 plus 1.22 percent of $250,000 ($3,050) equals $5,185 a month.
Section 7: private school for the older child costs $30,000 a year. If Sam's income is $100,000, Alex's share is $400,000 / $500,000, or 80 percent, which is $24,000 a year, or $2,000 a month, if the expense is found to be reasonable and necessary.
A s. 4 argument: Alex says $5,185 is more than the children need. To succeed, Alex would need evidence that the table amount is inappropriate in light of the children's actual circumstances and both parents' means, and a court could still decide the table amount stands.

The numbers are invented and before tax. They show the three pieces in a high-income child support case: the table, the add-ons, and whether there is a real basis to depart from the table above $150,000.

Common mistakes in high-income child support

Assuming support stops rising at $150,000. The table keeps going, at a set percentage of every dollar over $150,000.
Treating s. 4 as a cap. It allows a different amount only where the table amount is inappropriate. It is not an automatic discount.
Using the T1 figure without adjustments. Grossed-up dividends, taxable capital gains and stock option benefits all change under Schedule III.
Ignoring section 7. In higher-income families, add-on expenses are often a large share of the total.
Not asking for the other parent's documents. Section 21(4) requires them once the payor's income is shown to be over $150,000.
Trying the online Child Support Service. It is not available where the payor earns over $150,000, so the case needs an agreement or a court order.

What to do this week

Gather three years of tax returns and notices of assessment, plus your most recent pay statement or year-to-date earnings.
List bonuses, stock options, restricted share units and dividends separately for each year.
Write down the children's actual monthly costs, including activities, school and child care.
List any proposed section 7 expenses with receipts or estimates.
Check the official table look-up for your income and number of children.
Book a free consultation to see whether the table amount, a s. 4 argument or a different structure fits your family.

Frequently asked questions

Is there a maximum child support amount in Ontario?

No. The table continues above $150,000 at a fixed percentage of the additional income. A court may set a different amount for income over $150,000 only if it finds the table amount inappropriate (s. 4).

Can we agree on a lower amount than the table?

Parents can agree, but under the Divorce Act a court making a consent order for a different amount must be satisfied that reasonable arrangements have been made for the child, having regard to the guidelines; an amount is not unreasonable only because it differs from the table (s. 15.1(7) and (8)). An agreement well below the table, with no explanation, may be open to challenge later.

Does spousal support change the child support figure?

Child support is calculated first. Spousal support received is deducted from the recipient's income for table purposes (Schedule III, s. 3), and spousal support is calculated after child support. Our page on how spousal support is worked out explains the order.

Can I use the Ontario Child Support Service if I earn over $150,000?

No. Ontario says the online service cannot be used if the paying parent earns more than $150,000, among other exclusions. Use a separation agreement, a court order or an arbitration award instead.

Which year's income is used?

Usually the most current information (s. 2(3)). Where income has fluctuated or a one-time amount distorts the picture, a court may look at three years and pick a fair figure (s. 17).

Do I have to disclose my income every year after the order?

Yes, on written request no more than once a year (s. 25). Our page on yearly income disclosure explains the timing.

How is child support calculated when a parent earns over $150,000 in Ontario?