- Table child support is driven by the paying parent's annual income, the number of children, and the payer's province.
- A court can look at several years of income, attribute corporate income, or impute income when a business owner's figures do not tell the full story.
- Full income disclosure is required, and a parent who does not provide it risks having income imputed.
When one parent is an employee, income is easy to see on a pay stub. When a parent runs a business or is paid through their own corporation, the number on the tax return may not reflect the money actually available to support a child.
This article explains how income is generally determined for child support in Alberta, what tools the law gives a court when income looks understated, and what to gather if you are in this situation.
This article covers the law of Alberta.
How income drives the amount
Table amounts depend on the paying parent's annual income, the number of children, and the province of the payer. Income is taken from the Total income line of the T1 General tax form, adjusted under Schedule III.
Alberta's guidelines adopt the Federal Child Support Guidelines, so the same table amounts apply whether you are divorcing or proceeding under the Family Law Act. Updated tables took effect on October 1, 2025.
Tools when income does not tell the whole story
Business income often rises and falls. The Guidelines allow for that, along with other situations where the usual figures may mislead.
| Situation | What the court may do |
|---|---|
| Income this year would not fairly reflect income, such as fluctuating or non-recurring income | Have regard to the spouse's income over the last three years |
| Shareholder, director or officer of a corporation whose salary does not fairly reflect money available for support | Attribute all or part of the corporation's pre-tax income to the spouse |
| Intentional under-employment or unemployment, or unreasonable deductions of expenses | Impute income it considers appropriate |
| Parents agree on an income figure in writing | Accept the figure if it is reasonable |
Which of these applies, if any, depends on the facts. A lawyer or accountant can help you see how your situation fits.
Disclosure: how hidden income comes to light
The main protection against hidden income is disclosure. An applicant must include a copy of every personal income tax return filed by the other spouse for each of the three most recent taxation years, plus every notice of assessment and reassessment for those years. If the spouse is an employee, pay information is also required.
A respondent served with an application must provide the same documents within 30 days if in Canada or the United States, or 60 days if elsewhere, unless the court sets another deadline.
If a spouse does not comply, the other spouse may apply for a hearing or judgment, or for an order requiring the documents, and the court may also impute income.
Higher incomes and later changes
Where the paying spouse's income is over $150,000, the court may depart from the plain table amount. It may use the table amount up to $150,000 plus a percentage of income above that, unless it finds this inappropriate.
Disclosure continues after an order is made. A spouse must provide updated income documents on written request, not more than once a year, within 30 days in Canada or the United States or 60 days elsewhere. Where MEP is enforcing an order, recalculations are timed around the anniversary date of the order, based on the most recent tax return.
What to do next
- Collect the other parent's last three years of tax returns and notices of assessment, if you can.
- Note anything that suggests income is not fully reported, such as lifestyle that does not match reported income or large expenses run through a business.
- If you are the self-employed parent, gather your returns, assessments and business financial records so you can respond on time.
- Speak to a lawyer or accountant about whether income should be averaged, attributed or imputed in your case.
Frequently asked questions
What income is used if my ex is self-employed?
The starting point is the Total income line of the T1 General tax form, adjusted under Schedule III. A court may adjust from there, for example by looking at three years of income.
Can a court count money kept inside a corporation?
Possibly. For a shareholder, director or officer, the court may attribute all or part of the corporation's pre-tax income to the spouse where the salary figure does not fairly reflect money available for support.
What if my ex will not hand over financial documents?
You can apply for a hearing or judgment, or for an order requiring the documents, and the court may impute income.
Can the amount change if the business income changes?
It can. For a table-based order, a change in circumstances is any change that would result in a different child support order. Updated income documents can be requested once a year.
Sources
- Federal Child Support Guidelines SOR/97-175 — Justice Laws (federal)
- Government of Alberta – Family law legislation / Changes to federal child support tables — alberta.ca
- Government of Alberta – Changes to federal child support tables — alberta.ca
- Government of Alberta – Changes to federal child support tables; Divorce Act — alberta.ca
- Government of Alberta – MEP: How it works — alberta.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
This is a family law question
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