How the Canada Child Benefit Interacts With Child Support in Ontario

Many parents receive the Canada Child Benefit (CCB) and also pay or receive child support. It is common to wonder whether one cancels out the other, or whether a new support order will affect the benefit cheque.

This article explains how Ontario child support is generally worked out, what the tax rules say, and what the CRA says about children who live about equally with two people. For calculations of the benefit itself, you will need CRA information or an accountant.

Two separate systems

Child support is a payment between parents, set by a court order or a written agreement. The CCB is a government benefit administered by the CRA. They run on different rules and for different purposes.

For court orders and written agreements made after April 1997, child support is not deductible by the payer and not included in the recipient's income. So support you receive is not taxable income to you, and support you pay does not reduce your taxes.

How a specific benefit amount changes when your circumstances change is a CRA question. Check the CRA's information or ask an accountant before relying on any estimate.

What the child support amount is based on

The basic amount depends on the number of children, the province where the paying parent lives and the paying parent's annual income. For children under the age of majority, the presumptive order is the table amount plus any special or extraordinary expenses.

The paying parent's income is determined from the 'Total income' sources on the T1 General, adjusted under Schedule III. A court can also impute income in some situations. Here are sample monthly figures from the 2025 Ontario table for one child.

These figures are from Schedule I. The 2025 tables took effect on October 1, 2025. They do not automatically change orders made before that date.

Shared parenting and the CCB

If a child lives about equally, between 40% and 60% of the time, with two individuals, the CRA considers both to have shared custody and both should apply for the CCB for that child. If this describes your family, check the CRA's current instructions on how to apply.

Child support has its own shared parenting rule. If each parent has the child at least 40% of parenting time over a year, the amount is not simply the table amount. The court considers both parents' table amounts, the increased costs of shared care, and each parent's circumstances and needs.

How the CCB shared-custody rule and the child support shared parenting rule line up in your situation depends on your facts, so it is worth confirming with a lawyer and an accountant.

Other points that come up

• Special or extraordinary expenses such as child care, medical premiums and extraordinary school costs can be added on either parent's request.
• The paying parent must give the other parent proof of income every year, including their last tax return and most recent notice of assessment or reassessment.
• A parent receiving Ontario Disability Support Program (ODSP) benefits can have legally required child support fully exempt as income since January 1, 2017, though it must still be reported.
• Support filed with the Family Responsibility Office can be enforced, including by federal deductions such as tax refunds, though the Ontario guidance does not name the CCB.

Because tax refunds are listed but the CCB is not named, do not assume either way. A lawyer or accountant can confirm how a particular payment is treated.

What to do next

• Work out the actual parenting schedule over a full year, not just the plan on paper.
• Collect recent tax returns and notices of assessment for both households.
• Use the federal simple calculator for a rough table estimate.
• Check the CRA's instructions if the child lives about equally with both parents.
• Ask a family lawyer about support and an accountant about benefit and tax effects.

Frequently asked questions