Child support is determined in accordance with the Child Support Guidelines. The Child Support Guidelines were enacted in part to provide a consistent approach when determining the quantum of child support payable by a payor. The Guidelines make clear the quantum of child support that must be paid. The Table amount of child support payable is based on the total annual income of the payor.

For income tax purposes child support is tax neutral. In other words child support is not taxable in the hands of the recipient and is not tax deductible by the payor.

If the child resides with each parent between forty percent and sixty percent of the time this constitutes shared custody and different provisions under the Child Support Guidelines apply. The Table amount of child support payable is one of many factors to be considered when determining the amount of child support payable.

Factors may come into play which complicate the determination of the payor’s income for support purposes. Such factors include a payor who is self-employed, has controlling interest in a corporation, is purposively under employed, is hiding income, or has an interest in a trust.

In addition to the Table child support the payor may be required to contribute to special and extraordinary expenses related to the child that arise from time to time. The definition of special and extraordinary expenses under the Child Support Guidelines include daycare expenses, medical/dental expenses not covered by an insurance benefit plan, extraordinary extracurricular activity expenses and post secondary educational expenses.