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

If one parent earns more than $150,000 a year, child support does not simply stop growing, and it is not simply left to a judge's guess either. The federal tables have a top row for higher incomes, and the court has some room to adjust in particular cases.

This article explains how the Ontario table treats high incomes, when a judge may take a different approach, and what can be added on top. It describes the federal rules under the Divorce Act. If you were never married, Ontario's own legislation applies, and a lawyer can confirm how it works for you.

How the table works above $150,000

The basic amount of child support is the table amount for the number of children, plus any special or extraordinary expenses. The table amount depends on the paying parent's annual income, the number of children and the province where the paying parent lives. Updated tables took effect on October 1, 2025, and apply to support owed from that date onward. If your order was made before October 1, 2025, the 2025 tables do not automatically change it, although a difference between the old amount and the 2025 table amount may count as a change in circumstances that lets a parent ask to update the order.

The top row of the Ontario table, labelled 150000 or greater, is a starting amount plus a percentage of the income above $150,000. The monthly figures below come from the 2025 Ontario table.

These figures and percentages are set out in the table itself. A lawyer or the official table can confirm the exact amount for your income and your number of children.

When a judge may use a different approach

When the payor's income is over $150,000, the court may order the full table amount. If it considers that amount inappropriate, it may instead use the table amount on the first $150,000 and add an amount it considers appropriate for the income above that.

In plain words, the table is the starting point, but at higher incomes the judge has more discretion. What the judge considers appropriate depends on the facts, so it is hard to predict without legal advice.

Other exceptions can also apply at any income level, including shared parenting time, where each parent has at least 40% of parenting time over a year and there is no automatic formula, and undue hardship.

Extra expenses on top of the table

High-income families often have significant costs beyond the basic amount. Section 7 of the Guidelines lists the special or extraordinary expenses that can be added:

• Child care because of a parent's employment, illness, disability or education.
• The child's share of medical and dental insurance premiums.
• Health-related expenses that exceed insurance reimbursement by at least $100 a year.
• Extraordinary expenses for primary or secondary school.
• Post-secondary education expenses.
• Extraordinary extracurricular expenses.

These are paid on top of the table amount. The court decides on them at a spouse's request, asking whether each expense is necessary in the child's best interests and reasonable given the family's means and its spending before separation. The usual principle is that the spouses share the expense in proportion to their incomes, after deducting any contribution from the child.

For child care, the court must first take into account any subsidies, benefits, income tax deductions or credits, so in practice the after-tax cost is what gets shared. Whether an education or extracurricular expense is extraordinary depends partly on whether it exceeds what the parent asking for it can reasonably pay, given their income and the support they receive. How that test applies to a higher earner depends on the facts, so it is worth asking a lawyer how it could apply to you.

Proving what the payor really earns

At higher incomes, the main dispute is often how much the payor earns. Income starts from Total income on the T1 General tax return and is adjusted under Schedule III. A spouse whose income is in issue must provide tax returns for each of the three most recent tax years.

If income varies, the court may look at the last three years to find a fairer figure. For business owners, there are further rules:

• If the payor is a shareholder, director or officer of a corporation, the court may count all or part of the corporation's pre-tax income, or an amount for services provided, which can capture earnings kept in the company.
• Salaries or fees paid to people the corporation does not deal with at arm's length, such as family members, are added back to pre-tax income unless shown to be reasonable.
• A court may impute income where a spouse is intentionally under-employed or unemployed, or unreasonably deducts expenses such as business write-offs.
• Income is not imputed where under-employment is required by the needs of a child, or by the spouse's reasonable educational or health needs.

A self-employed spouse must also provide three years of financial statements and a breakdown of payments to non-arm's-length persons.

What to do next

• Gather three years of tax returns and notices of assessment, plus proof of current income.
• If you own or run a business, collect three years of financial statements and records of payments to family members.
• List the child-related costs you want shared, such as child care, school and activities, with receipts and any subsidies or tax credits.
• Check whether your order or agreement was made before October 1, 2025. The 2025 tables do not change an existing order automatically.
• Speak with a family lawyer about whether the full table amount or a different approach is likely to be argued in your situation.

Frequently asked questions