Child Support in British Columbia When the Payor Earns Over $150,000

If the parent paying child support earns well above $150,000, you may wonder whether the usual table still applies or whether the amount becomes a matter of guesswork. The answer is that the table still does most of the work, but the court has a choice at the top end that does not exist for lower incomes.

This article walks through the duty to pay, the British Columbia table figures for incomes of $150,000 or more, a worked example, and how income is measured. It explains how things generally work. It does not replace advice on your own facts.

This article covers the law of British Columbia.

The duty to pay and the guidelines

Under the British Columbia Family Law Act, each parent and guardian of a child has a duty to provide support for the child. Child support orders under that Act must follow the child support guidelines, and the Federal Child Support Guidelines supply the tables and the method.

If the case is under the Divorce Act, the same idea applies: a court making a child support order must do so in accordance with the applicable guidelines. The presumptive amount is the table amount for the payor's province of habitual residence, plus any section 7 special or extraordinary expense amount.

The table amount is based on the payor's income only. The recipient's income does not change the British Columbia table figures, although it can matter for sharing section 7 expenses and for some exceptions.

What the British Columbia table says at $150,000 or more

The table works by finding the payor's province, the number of children and the income row. Monthly support is the basic amount for that row plus a percentage of the income over the row's floor figure. For incomes of $150,000 or greater, the British Columbia rows from the amendment of 2025-10-01 are shown below.

Worked example from the Guidelines: for two children in British Columbia with $51,250 of income, support is $807 plus 1.54% of the amount over the $51,000 floor, which comes to $810.85 per month.

The same steps apply at the top of the table: subtract $150,000 from the payor's income, apply the percentage for the number of children to that difference, and add the result to the base amount. These figures are before any section 7 expenses.

The section 4 choice for incomes over $150,000

When the payor's income is over $150,000, the court may apply the table under section 3. Alternatively, it may set the table amount for the first $150,000 plus whatever amount it considers appropriate for the balance.

In practice, this means the result is not always the straight table figure. What a court considers appropriate for the income above $150,000 depends on the facts, so it is worth getting advice if the numbers are large or contested.

• Option one: the full table amount, using the $150,000 or greater row and its percentage.
• Option two: the table amount for the first $150,000, plus an amount the court considers appropriate for the rest.

How the payor's income is worked out

A parent's annual income for support starts with the 'Total income' heading of the T1 General tax form, adjusted under Schedule III. Where income fluctuates, the court may look at the last three years.

For a shareholder, director or officer of a corporation, the court may include all or part of the corporation's pre-tax income, or an amount commensurate with the services provided, capped at the corporation's pre-tax income. This matters for high earners who take part of their pay as salary and leave the rest in a company.

If both parents agree in writing on a parent's annual income, the court may accept that amount if it is reasonable given the income information provided under section 21. The court can also impute income, for example where a parent is intentionally under-employed or unreasonably deducts expenses.

Disclosure, section 7 expenses and departing from the table

An applicant must include the other parent's personal income tax returns for the three most recent taxation years. The respondent must provide income documents within 30 days if in Canada or the U.S., or 60 days elsewhere.

On a parent's request, the court may add section 7 expenses such as child care, health-related costs above insurance, and post-secondary education. These are shared in proportion to the parents' incomes, after deducting any contribution the child can make, and the court must take into account related subsidies, benefits and tax credits.

Under the Family Law Act, a court can depart from the guidelines if the parties consent or have an agreement and reasonable arrangements exist for the child's support. Arrangements are not unreasonable merely because they differ from the guideline amount, and the court must give reasons.

• Your last three years of tax returns and notices of assessment
• Recent pay stubs or statements of business income
• Corporate financial statements, if you own or control a company
• Records of child care, medical, school and activity costs

What to do next

Start by gathering income documents for both parents and working out the number of children and the payor's likely income. Then look up the current figures yourself, because the table figures given here come from the amendment of 2025-10-01 and later amendments are possible. Check the current Schedule I for British Columbia on the Justice Laws website before relying on any number.

If the payor's income is over $150,000, or comes from a company, a lawyer can explain how the section 4 choice and the income rules might apply to your situation before you negotiate or file.

Frequently asked questions