The figures in the tables reflect the average amount of money that Canadians at various income levels spend to raise a child. Economic research on family spending shows that there is no single fixed cost of raising a child. In general, families of similar size and income spend the same proportion of after-tax income on children. So the cost of raising a child depends on how much income, and how many children the family has.
The guidelines help ensure that all families in similar circumstances (that is, living in the same province or territory and with the same income and number of children) pay the same basic amount of child support before adjustments are made. The amounts are also intended to ensure that paying parents can still support themselves. The tables take into account the taxes payable and therefore gross income is used to apply them. The amounts vary by province and territory to account for differences in provincial and territorial income tax rates.
The amounts in the child support tables were updated on May 1, 2006 to reflect more recent tax rules.
