Is child support taxable income in Alberta?

This answer covers the law of Alberta.

Whether child support is taxed or deductible is a tax question that the Alberta child support rules do not settle on their own, so confirm your situation with an accountant or lawyer. The answer can depend on the wording and date of your order or agreement, which is why older orders deserve a closer look.

What the guidelines do tie to tax is the payer's income. Table amounts are driven by the paying parent's annual income, the number of children and the payer's province, and income is taken from the Total income line of the T1 General tax form, adjusted under Schedule III. Updated tables took effect October 1, 2025 and use 2023 tax rules, where the previous tables used 2017 rules. When a court decides special or extraordinary expenses, it must take into account any subsidies, benefits or income tax deductions or credits relating to the expense.

Existing orders are not automatically changed by the 2025 tables, but a different result under the new tables may count as a change in circumstances. If you apply for support, the applicant must include the other parent's tax returns and notices of assessment for the three most recent taxation years. Gather yours before you speak to a professional.