How is child support different from spousal support in Ontario?

Child support and spousal support are two separate legal obligations with different rules, purposes, and calculations. Child support is governed by the Child Support Guidelines, which produce a largely formula-driven result based on income and number of children. It is designed to ensure the child is financially supported by both parents. Spousal support is governed by the Spousal Support Advisory Guidelines (which are not legislated rules but advisory only) and addresses the economic consequences of the marriage breakdown between the spouses themselves.

The key practical differences: child support is paid for the benefit of the child and cannot be traded away by the parents; spousal support can be waived by agreement. Child support is calculated using the Guidelines tables; spousal support involves far more discretion and depends on factors like length of the relationship, economic roles during the relationship, and entitlement. Child support payments are not deductible by the payor and not taxable to the recipient under the current federal income tax rules; spousal support paid under a court order or written agreement is generally deductible by the payor and taxable to the recipient.

When both types of support are in issue, child support is typically calculated first and may affect the income available for a spousal support calculation. Getting clear on what you owe or are owed under each heading is important before finalizing any separation agreement.