How is child support calculated when both parents earn high incomes in Ontario?

The Child Support Guidelines apply to all families regardless of income level. When a payor's annual income exceeds the top of the Guidelines table — generally above $150,000 — the court has some discretion rather than simply applying a fixed table amount. Below that threshold, the Guidelines table amounts are used directly.

For higher-income payors, courts typically take the table amount for $150,000 and then add an amount based on a percentage of income above that figure, unless the court is satisfied that a different amount is appropriate based on the child's actual needs and standard of living during the relationship. The goal is still to ensure the child benefits from the payor's income without providing a windfall.

When both parents earn high incomes, courts still apply the table-based calculation for the payor — the recipient's income is not directly used to reduce the base amount, though it may factor into shared expense calculations. However, in shared or split custody situations, the set-off approach means both incomes affect the net amount. High-income disputes often involve complex income analysis, professional corporations, and investment income, so getting experienced family law counsel involved early is especially important.