1. Federal Child Support Guidelines Overview
The Federal Child Support Guidelines establish a fair and consistent approach to calculating child support across Canada. In Alberta, these guidelines apply to all child support orders and agreements, ensuring children receive appropriate financial support from both parents.
The guidelines recognize that both parents have an ongoing financial obligation to their children, regardless of the parenting arrangement. The amount payable is based primarily on the paying parent's income and the number of children.
Key Principles of the Guidelines
- Child support is the right of the child
- Consistent treatment across similar situations
- Reduce conflict by providing clear calculations
- Ensure fair contributions from both parents
2. Understanding the Child Support Tables
The Federal Child Support Tables are province-specific and set out the basic monthly child support amount based on the paying parent's gross annual income. Alberta uses the Alberta table, which accounts for provincial tax rates.
Sample Monthly Child Support Amounts (Alberta Table 2026)
| Annual Income | 1 Child | 2 Children | 3 Children |
|---|---|---|---|
| $40,000 | $371 | $595 | $753 |
| $60,000 | $566 | $910 | $1,147 |
| $80,000 | $746 | $1,201 | $1,529 |
| $100,000 | $918 | $1,486 | $1,897 |
| $150,000 | $1,316 | $2,024 | $2,417 |
*These are approximate amounts. Actual calculations may vary.
3. How Income is Determined
Determining income for child support purposes involves more than simply looking at a paystub. The guidelines require consideration of total income from all sources, with certain adjustments.
Income Sources Included
- Employment income (salary, wages, bonuses, commissions)
- Self-employment income (business profits)
- Investment and interest income
- Rental property income
- Pension and retirement income
- Employment Insurance and workers' compensation
- Government benefits (CPP, disability)
Income Adjustments
Courts may impute income in certain circumstances, such as when a parent is intentionally underemployed, not providing financial disclosure, or deriving significant benefits from a corporation. The court looks at what the parent could reasonably earn.
4. Section 7 Special Expenses
In addition to basic table amounts, parents share "special or extraordinary expenses" under Section 7 of the Guidelines. These expenses are shared in proportion to each parent's income.
Eligible Section 7 Expenses
- Childcare (daycare, after-school care)
- Medical/dental not covered by insurance
- Health insurance premiums
- Educational expenses (tutoring, private school)
- Post-secondary education costs
- Extracurricular activities
Proportional Sharing Example
If Parent A earns $80,000 (57%) and Parent B earns $60,000 (43%):
For $500/month hockey costs:
- Parent A pays: $285 (57%)
- Parent B pays: $215 (43%)
6. Varying Child Support Orders
Child support orders can be varied when there's a material change in circumstances. Common reasons include:
- Significant income changes (increase or decrease)
- Changes in parenting time arrangements
- Child's changed needs or circumstances
- Changes in the number of children
- Updated child support tables
Annual Income Disclosure
Parents paying or receiving child support must exchange income information annually, typically by providing tax returns and Notices of Assessment by June 1 each year. This ensures support reflects current circumstances.