O. Reg. 102/06: CHILD SUPPORT GUIDELINES

filed March 31, 2006 under Family Law Act, R.S.O. 1990, c. F.3

ontario regulation 102/06

made under the

family law act

Made: March 29, 2006
Filed: March 31, 2006
Published on e-Laws: April 4, 2006
Printed in The Ontario Gazette: April 15, 2006

Amending O. Reg. 391/97

(Child Support Guidelines)

1. Section 7 of Ontario Regulation 391/97 is amended by adding the following subsection:

Definition, “extraordinary expenses”

(1.1) For the purposes of clauses (1) (d) and (f),

“extraordinary expenses” means

(a) expenses that exceed those that the parent or spouse requesting an amount for the extraordinary expenses can reasonably cover, taking into account that parent’s or spouse’s income and the amount that the parent or spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate, or

(b) where clause (a) is not applicable, expenses that the court considers are extraordinary taking into account,

(i) the amount of the expense in relation to the income of the parent or spouse requesting the amount, including the amount that the parent or spouse would receive under the applicable table or, where the court has determined that the table amount is inappropriate, the amount that the court has otherwise determined is appropriate,

(ii) the nature and number of the educational programs and extracurricular activities,

(iii) any special needs and talents of the child,

(iv) the overall cost of the programs and activities, and

(v) any other similar factors that the court considers relevant.

2. Section 16 of the Regulation is amended by striking out “Canada Customs and Revenue Agency” and substituting “Canada Revenue Agency”.

3. Section 20 of the Regulation is revoked and the following substituted:

Non-resident

20. (1) Subject to subsection (2), where a parent or spouse is a non-resident of Canada, the parent’s or spouse’s annual income is determined as though the parent or spouse were a resident of Canada.

Non-resident taxed at higher rates

(2) Where a parent or spouse is a non-resident of Canada and resides in a country that has effective rates of income tax that are significantly higher than those applicable in the province or territory in which the other parent or spouse ordinarily resides, the non-resident parent’s or spouse’s annual income is the amount which the court determines to be appropriate taking the higher rates into consideration.

4. The Tables to Schedule I to the Regulation are revoked and the following substituted:

Child Support Table For Ontario No. of Children: One

Income/ Revenu ($)		Monthly Award/ Paiement mensuel ($)			Income/Revenu ($)		Monthly Award/ Paiement mensuel ($)			Income/Revenu ($)		Monthly Award/ Paiement mensuel ($)
From/ De	To/À	Basic Amount/ Montant de base	Plus (%)	of Income over/du revenu dépassant	From/ De	To/À	Basic Amount/ Montant de base	Plus (%)	of Income over/du revenu dépassant	From/ De	To/À	Basic Amount/Montant de base	Plus (%)	of Income over/du revenu dépassant
0	7999	0			56000	56999	519	0.96	56000	105000	105999	916	0.79	105000
8000	8999	0	0.95	8000	57000	57999	529	0.96	57000	106000	106999	924	0.79	106000
9000	9999	9	1.89	9000	58000	58999	538	0.96	58000	107000	107999	932	0.79	107000
10000	10999	28	1.89	10000	59000	59999	548	0.96	59000	108000	108999	939	0.79	108000
11000	11999	47	1.89	11000	60000	60999	557	0.91	60000	109000	109999	947	0.79	109000
12000	12999	66	1.89	12000	61000	61999	566	0.87	61000	110000	110999	955	0.79	110000
13000	13999	85	1.89	13000	62000	62999	575	0.87	62000	111000	111999	963	0.79	111000
14000	14999	104	1.89	14000	63000	63999	584	0.87	63000	112000	112999	971	0.79	112000
15000	15999	123	1.68	15000	64000	64999	592	0.87	64000	113000	113999	979	0.78	113000
16000	16999	140	0.81	16000	65000	65999	601	0.93	65000	114000	114999	987	0.74	114000
17000	17999	148	0.81	17000	66000	66999	610	0.92	66000	115000	115999	994	0.74	115000
18000	18999	156	0.81	18000	67000	67999	620	0.90	67000	116000	116999	1001	0.74	116000
19000	19999	164	0.81	19000	68000	68999	629	0.90	68000	117000	117999	1009	0.74	117000
20000	20999	172	0.77	20000	69000	69999	638	0.90	69000	118000	118999	1016	0.74	118000
21000	21999	180	0.77	21000	70000	70999	647	0.77	70000	119000	119999	1024	0.74	119000
22000	22999	188	0.77	22000	71000	71999	654	0.65	71000	120000	120999	1031	0.74	120000
23000	23999	195	0.77	23000	72000	72999	661	0.54	72000	121000	121999	1039	0.74	121000
24000	24999	203	0.77	24000	73000	73999	666	0.65	73000	122000	122999	1046	0.74	122000
25000	25999	211	1.13	25000	74000	74999	673	0.74	74000	123000	123999	1053	0.74	123000
26000	26999	222	1.20	26000	75000	75999	680	0.79	75000	124000	124999	1061	0.74	124000
27000	27999	234	1.20	27000	76000	76999	688	0.79	76000	125000	125999	1068	0.74	125000
28000	28999	246	1.20	28000	77000	77999	696	0.79	77000	126000	126999	1076	0.74	126000
29000	29999	258	1.16	29000	78000	78999	704	0.79	78000	127000	127999	1083	0.74	127000
30000	30999	270	1.13	30000	79000	79999	712	0.79	79000	128000	128999	1091	0.74	128000
31000	31999	281	1.13	31000	80000	80999	719	0.79	80000	129000	129999	1098	0.74	129000
32000	32999	293	1.13	32000	81000	81999	727	0.79	81000	130000	130999	1106	0.74	130000
33000	33999	304	1.17	33000	82000	82999	735	0.79	82000	131000	131999	1113	0.74	131000
34000	34999	316	0.94	34000	83000	83999	743	0.79	83000	132000	132999	1120	0.74	132000
35000	35999	325	0.81	35000	84000	84999	751	0.79	84000	133000	133999	1128	0.74	133000
36000	36999	333	0.82	36000	85000	85999	759	0.79	85000	134000	134999	1135	0.74	134000
37000	37999	341	0.84	37000	86000	86999	767	0.79	86000	135000	135999	1143	0.74	135000
38000	38999	350	0.86	38000	87000	87999	774	0.79	87000	136000	136999	1150	0.74	136000
39000	39999	358	0.90	39000	88000	88999	782	0.79	88000	137000	137999	1158	0.74	137000
40000	40999	367	0.93	40000	89000	89999	790	0.79	89000	138000	138999	1165	0.74	138000
41000	41999	377	0.96	41000	90000	90999	798	0.79	90000	139000	139999	1173	0.74	139000
42000	42999	386	0.96	42000	91000	91999	806	0.79	91000	140000	140999	1180	0.74	140000
43000	43999	396	0.96	43000	92000	92999	814	0.79	92000	141000	141999	1187	0.74	141000
44000	44999	405	0.96	44000	93000	93999	822	0.79	93000	142000	142999	1195	0.74	142000
45000	45999	415	0.96	45000	94000	94999	829	0.79	94000	143000	143999	1202	0.74	143000
46000	46999	425	0.96	46000	95000	95999	837	0.79	95000	144000	144999	1210	0.74	144000
47000	47999	434	0.96	47000	96000	96999	845	0.79	96000	145000	145999	1217	0.74	145000
48000	48999	444	0.85	48000	97000	97999	853	0.79	97000	146000	146999	1225	0.74	146000
49000	49999	452	0.96	49000	98000	98999	861	0.79	98000	147000	147999	1232	0.74	147000
50000	50999	462	0.96	50000	99000	99999	869	0.79	99000	148000	148999	1240	0.74	148000
51000	51999	471	0.96	51000	100000	100999	877	0.79	100000	149000	149999	1247	0.74	149000
52000	52999	481	0.96	52000	101000	101999	884	0.79	101000	150000	or greater /ou plus	1254	0.74	150000
53000	53999	490	0.96	53000	102000	102999	892	0.79	102000
54000	54999	500	0.96	54000	103000	103999	900	0.79	103000
55000	55999	510	0.96	55000	104000	104999	908	0.79	104000

Child Support Table For Ontario No. of Children: Two

Income/ Revenu ($)		Monthly Award/ Paiement mensuel ($)				Income/Revenu ($)		Monthly Award/ Paiement mensuel ($)				Income/Revenu ($)			Monthly Award/ Paiement mensuel ($)
From/ De	To/À	Basic Amount/ Montant de base		Plus (%)	of Income over/du revenu dépassant	From/ De	To/À	Basic Amount/ Montant de base	Plus (%)		of Income over/du revenu dépassant	From/ De		To/À	Basic Amount/Montant de base	Plus (%)	of Income over/du revenu dépassant
0	7999	0				56000	56999	842	1.49	56000		105000	105999		1465	1.22	105000
8000	8999	0	1.75		8000	57000	57999	857	1.49	57000		106000	106999		1477	1.22	106000
9000	9999	17	4.34		9000	58000	58999	872	1.49	58000		107000	107999		1489	1.22	107000
10000	10999	61	4.34		10000	59000	59999	887	1.49	59000		108000	108999		1501	1.22	108000
11000	11999	104	4.20		11000	60000	60999	902	1.44	60000		109000	109999		1514	1.22	109000
12000	12999	146	3.73		12000	61000	61999	916	1.39	61000		110000	110999		1526	1.22	110000
13000	13999	184	3.65		13000	62000	62999	930	1.39	62000		111000	111999		1538	1.22	111000
14000	14999	220	2.21		14000	63000	63999	944	1.39	63000		112000	112999		1550	1.22	112000
15000	15999	242	1.04		15000	64000	64999	958	1.39	64000		113000	113999		1563	1.21	113000
16000	16999	253	1.39		16000	65000	65999	972	1.45	65000		114000	114999		1575	1.16	114000
17000	17999	267	1.39		17000	66000	66999	986	1.44	66000		115000	115999		1586	1.16	115000
18000	18999	281	1.39		18000	67000	67999	1001	1.40	67000		116000	116999		1598	1.16	116000
19000	19999	294	1.39		19000	68000	68999	1015	1.40	68000		117000	117999		1609	1.16	117000
20000	20999	308	1.33		20000	69000	69999	1029	1.40	69000		118000	118999		1621	1.16	118000
21000	21999	322	1.33		21000	70000	70999	1043	1.24	70000		119000	119999		1633	1.16	119000
22000	22999	335	1.33		22000	71000	71999	1055	1.10	71000		120000	120999		1644	1.16	120000
23000	23999	348	1.33		23000	72000	72999	1066	0.94	72000		121000	121999		1656	1.16	121000
24000	24999	362	1.33		24000	73000	73999	1075	1.10	73000		122000	122999		1667	1.16	122000
25000	25999	375	1.39		25000	74000	74999	1086	1.18	74000		123000	123999		1679	1.16	123000
26000	26999	389	1.39		26000	75000	75999	1098	1.22	75000		124000	124999		1690	1.16	124000
27000	27999	403	1.39		27000	76000	76999	1110	1.22	76000		125000	125999		1702	1.16	125000
28000	28999	417	1.39		28000	77000	77999	1122	1.22	77000		126000	126999		1714	1.16	126000
29000	29999	431	1.33		29000	78000	78999	1135	1.22	78000		127000	127999		1725	1.16	127000
30000	30999	444	1.29		30000	79000	79999	1147	1.22	79000		128000	128999		1737	1.16	128000
31000	31999	457	1.54		31000	80000	80999	1159	1.22	80000		129000	129999		1748	1.16	129000
32000	32999	472	1.63		32000	81000	81999	1171	1.22	81000		130000	130999		1760	1.16	130000
33000	33999	488	1.65		33000	82000	82999	1184	1.22	82000		131000	131999		1772	1.16	131000
34000	34999	505	1.66		34000	83000	83999	1196	1.22	83000		132000	132999		1783	1.16	132000
35000	35999	521	1.54		35000	84000	84999	1208	1.22	84000		133000	133999		1795	1.16	133000
36000	36999	537	1.55		36000	85000	85999	1220	1.22	85000		134000	134999		1806	1.16	134000
37000	37999	552	1.58		37000	86000	86999	1232	1.22	86000		135000	135999		1818	1.16	135000
38000	38999	568	1.61		38000	87000	87999	1245	1.22	87000		136000	136999		1829	1.16	136000
39000	39999	584	1.68		39000	88000	88999	1257	1.22	88000		137000	137999		1841	1.16	137000
40000	40999	601	1.72		40000	89000	89999	1269	1.22	89000		138000	138999		1853	1.16	138000
41000	41999	618	1.75		41000	90000	90999	1281	1.22	90000		139000	139999		1864	1.16	139000
42000	42999	636	1.49		42000	91000	91999	1294	1.22	91000		140000	140999		1876	1.16	140000
43000	43999	651	1.49		43000	92000	92999	1306	1.22	92000		141000	141999		1887	1.16	141000
44000	44999	665	1.49		44000	93000	93999	1318	1.22	93000		142000	142999		1899	1.16	142000
45000	45999	680	1.49		45000	94000	94999	1330	1.22	94000		143000	143999		1910	1.16	143000
46000	46999	695	1.49		46000	95000	95999	1343	1.22	95000		144000	144999		1922	1.16	144000
47000	47999	710	1.49		47000	96000	96999	1355	1.22	96000		145000	145999		1934	1.16	145000
48000	48999	725	1.33		48000	97000	97999	1367	1.22	97000		146000	146999		1945	1.16	146000
49000	49999	738	1.49		49000	98000	98999	1379	1.22	98000		147000	147999		1957	1.16	147000
50000	50999	753	1.49		50000	99000	99999	1391	1.22	99000		148000	148999		1968	1.16	148000
51000	51999	768	1.49		51000	100000	100999	1404	1.22	100000		149000	149999		1980	1.16	149000
52000	52999	783	1.49		52000	101000	101999	1416	1.22	101000		150000	or greater /ou plus		1992	1.16	150000
53000	53999	798	1.49		53000	102000	102999	1428	1.22	102000
54000	54999	813	1.49		54000	103000	103999	1440	1.22	103000
55000	55999	827	1.49		55000	104000	104999	1453	1.22	104000

Child Support Table For Ontario No. of Children: Three

Income/ Revenu ($)		Monthly Award/ Paiement mensuel ($)			Income/Revenu ($)				Monthly Award/ Paiement mensuel ($)			Income/Revenu ($)			Monthly Award/ Paiement mensuel ($)
From/ De	To/À	Basic Amount/ Montant de base	Plus (%)	of Income over/du revenu dépassant	From/ De		To/À		Basic Amount/ Montant de base	Plus (%)	of Income over/du revenu dépassant	From/ De		To/À	Basic Amount/Montant de base	Plus (%)	of Income over/du revenu dépassant
0	7999	0				56000	56999	1101		1.91	56000	105000	105999		1904	1.57	105000
8000	8999	0	1.88	8000		57000	57999	1120		1.91	57000	106000	106999		1920	1.57	106000
9000	9999	19	4.68	9000		58000	58999	1139		1.91	58000	107000	107999		1935	1.57	107000
10000	10999	66	4.68	10000		59000	59999	1158		1.91	59000	108000	108999		1951	1.57	108000
11000	11999	112	4.52	11000		60000	60999	1177		1.86	60000	109000	109999		1967	1.57	109000
12000	12999	158	4.02	12000		61000	61999	1196		1.81	61000	110000	110999		1983	1.57	110000
13000	13999	198	3.93	13000		62000	62999	1214		1.81	62000	111000	111999		1998	1.57	111000
14000	14999	237	3.90	14000		63000	63999	1232		1.81	63000	112000	112999		2014	1.57	112000
15000	15999	276	4.21	15000		64000	64999	1250		1.81	64000	113000	113999		2030	1.56	113000
16000	16999	318	4.23	16000		65000	65999	1268		1.86	65000	114000	114999		2045	1.49	114000
17000	17999	361	1.95	17000		66000	66999	1287		1.85	66000	115000	115999		2060	1.49	115000
18000	18999	380	1.86	18000		67000	67999	1305		1.79	67000	116000	116999		2075	1.49	116000
19000	19999	399	1.86	19000		68000	68999	1323		1.79	68000	117000	117999		2090	1.49	117000
20000	20999	417	1.78	20000		69000	69999	1341		1.79	69000	118000	118999		2105	1.49	118000
21000	21999	435	1.78	21000		70000	70999	1359		1.61	70000	119000	119999		2120	1.49	119000
22000	22999	453	1.78	22000		71000	71999	1375		1.46	71000	120000	120999		2135	1.49	120000
23000	23999	470	1.78	23000		72000	72999	1390		1.25	72000	121000	121999		2149	1.49	121000
24000	24999	488	1.78	24000		73000	73999	1402		1.46	73000	122000	122999		2164	1.49	122000
25000	25999	506	1.86	25000		74000	74999	1417		1.53	74000	123000	123999		2179	1.49	123000
26000	26999	525	1.86	26000		75000	75999	1432		1.57	75000	124000	124999		2194	1.49	124000
27000	27999	543	1.86	27000		76000	76999	1448		1.57	76000	125000	125999		2209	1.49	125000
28000	28999	562	1.86	28000		77000	77999	1464		1.57	77000	126000	126999		2224	1.49	126000
29000	29999	580	1.77	29000		78000	78999	1479		1.57	78000	127000	127999		2239	1.49	127000
30000	30999	598	1.72	30000		79000	79999	1495		1.57	79000	128000	128999		2254	1.49	128000
31000	31999	615	1.72	31000		80000	80999	1511		1.57	80000	129000	129999		2269	1.49	129000
32000	32999	632	1.72	32000		81000	81999	1527		1.57	81000	130000	130999		2283	1.49	130000
33000	33999	650	1.61	33000		82000	82999	1542		1.57	82000	131000	131999		2298	1.49	131000
34000	34999	666	1.55	34000		83000	83999	1558		1.57	83000	132000	132999		2313	1.49	132000
35000	35999	681	1.41	35000		84000	84999	1574		1.57	84000	133000	133999		2328	1.49	133000
36000	36999	695	1.88	36000		85000	85999	1590		1.57	85000	134000	134999		2343	1.49	134000
37000	37999	714	1.92	37000		86000	86999	1605		1.57	86000	135000	135999		2358	1.49	135000
38000	38999	733	1.96	38000		87000	87999	1621		1.57	87000	136000	136999		2373	1.49	136000
39000	39999	753	2.05	39000		88000	88999	1637		1.57	88000	137000	137999		2388	1.49	137000
40000	40999	773	2.11	40000		89000	89999	1652		1.57	89000	138000	138999		2403	1.49	138000
41000	41999	795	2.17	41000		90000	90999	1668		1.57	90000	139000	139999		2417	1.49	139000
42000	42999	816	2.17	42000		91000	91999	1684		1.57	91000	140000	140999		2432	1.49	140000
43000	43999	838	2.17	43000		92000	92999	1700		1.57	92000	141000	141999		2447	1.49	141000
44000	44999	860	2.17	44000		93000	93999	1715		1.57	93000	142000	142999		2462	1.49	142000
45000	45999	881	2.17	45000		94000	94999	1731		1.57	94000	143000	143999		2477	1.49	143000
46000	46999	903	2.17	46000		95000	95999	1747		1.57	95000	144000	144999		2492	1.49	144000
47000	47999	925	2.17	47000		96000	96999	1762		1.57	96000	145000	145999		2507	1.49	145000
48000	48999	946	1.96	48000		97000	97999	1778		1.57	97000	146000	146999		2522	1.49	146000
49000	49999	966	2.02	49000		98000	98999	1794		1.57	98000	147000	147999		2536	1.49	147000
50000	50999	986	1.91	50000		99000	99999	1810		1.57	99000	148000	148999		2551	1.49	148000
51000	51999	1005	1.91	51000		100000	100999	1825		1.57	100000	149000	149999		2566	1.49	149000
52000	52999	1024	1.91	52000		101000	101999	1841		1.57	101000	150000	or greater /ou plus		2581	1.49	150000
53000	53999	1043	1.91	53000		102000	102999	1857		1.57	102000
54000	54999	1063	1.91	54000		103000	103999	1872		1.57	103000
55000	55999	1082	1.91	55000		104000	104999	1888		1.57	104000

Child Support Table For Ontario No. of Children: Four

Income/ Revenu ($)		Monthly Award/ Paiement mensuel ($)				Income/Revenu ($)		Monthly Award/ Paiement mensuel ($)				Income/Revenu ($)			Monthly Award/ Paiement mensuel ($)
From/ De	To/À	Basic Amount/ Montant de base		Plus (%)	of Income over/du revenu dépassant	From/ De	To/À	Basic Amount/ Montant de base	Plus (%)		of Income over/du revenu dépassant	From/ De		To/À	Basic Amount/Montant de base		Plus (%)	of Income over/du revenu dépassant
0	7999		0			56000	56999	1310		2.47	56000		105000	105999	2263	1.86		105000
8000	8999		0	2.01	8000	57000	57999	1335		2.26	57000		106000	106999	2282	1.86		106000
9000	9999		20	5.01	9000	58000	58999	1358		2.26	58000		107000	107999	2300	1.86		107000
10000	10999		70	5.01	10000	59000	59999	1380		2.26	59000		108000	108999	2319	1.86		108000
11000	11999		120	4.84	11000	60000	60999	1403		2.21	60000		109000	109999	2338	1.86		109000
12000	12999		169	4.31	12000	61000	61999	1425		2.15	61000		110000	110999	2356	1.86		110000
13000	13999		212	4.22	13000	62000	62999	1446		2.15	62000		111000	111999	2375	1.86		111000
14000	14999		254	4.18	14000	63000	63999	1468		2.15	63000		112000	112999	2393	1.86		112000
15000	15999		296	4.51	15000	64000	64999	1489		2.15	64000		113000	113999	2412	1.84		113000
16000	16999		341	4.53	16000	65000	65999	1511		2.20	65000		114000	114999	2430	1.76		114000
17000	17999		386	4.53	17000	66000	66999	1533		2.18	66000		115000	115999	2448	1.76		115000
18000	18999		432	4.53	18000	67000	67999	1555		2.12	67000		116000	116999	2465	1.76		116000
19000	19999		477	2.92	19000	68000	68999	1576		2.12	68000		117000	117999	2483	1.76		117000
20000	20999		506	2.14	20000	69000	69999	1597		2.12	69000		118000	118999	2501	1.76		118000
21000	21999		528	2.14	21000	70000	70999	1618		1.91	70000		119000	119999	2518	1.76		119000
22000	22999		549	2.14	22000	71000	71999	1637		1.76	71000		120000	120999	2536	1.76		120000
23000	23999		570	2.14	23000	72000	72999	1655		1.51	72000		121000	121999	2553	1.76		121000
24000	24999		592	2.14	24000	73000	73999	1670		1.76	73000		122000	122999	2571	1.76		122000
25000	25999		613	2.24	25000	74000	74999	1688		1.82	74000		123000	123999	2589	1.76		123000
26000	26999		636	2.24	26000	75000	75999	1706		1.86	75000		124000	124999	2606	1.76		124000
27000	27999		658	2.24	27000	76000	76999	1724		1.86	76000		125000	125999	2624	1.76		125000
28000	28999		680	2.24	28000	77000	77999	1743		1.86	77000		126000	126999	2641	1.76		126000
29000	29999		703	2.14	29000	78000	78999	1762		1.86	78000		127000	127999	2659	1.76		127000
30000	30999		724	2.08	30000	79000	79999	1780		1.86	79000		128000	128999	2677	1.76		128000
31000	31999		745	2.08	31000	80000	80999	1799		1.86	80000		129000	129999	2694	1.76		129000
32000	32999		766	2.08	32000	81000	81999	1817		1.86	81000		130000	130999	2712	1.76		130000
33000	33999		786	1.96	33000	82000	82999	1836		1.86	82000		131000	131999	2729	1.76		131000
34000	34999		806	1.90	34000	83000	83999	1855		1.86	83000		132000	132999	2474	1.76		132000
35000	35999		825	1.70	35000	84000	84999	1873		1.86	84000		133000	133999	2764	1.76		133000
36000	36999		842	1.72	36000	85000	85999	1892		1.86	85000		134000	134999	2782	1.76		134000
37000	37999		859	1.76	37000	86000	86999	1910		1.86	86000		135000	135999	2800	1.76		135000
38000	38999		877	1.81	38000	87000	87999	1929		1.86	87000		136000	136999	2817	1.76		136000
39000	39999		895	1.97	39000	88000	88999	1947		1.86	88000		137000	137999	2835	1.76		137000
40000	40999		915	2.42	40000	89000	89999	1966		1.86	89000		138000	138999	2852	1.76		138000
41000	41999		939	2.49	41000	90000	90999	1985		1.86	90000		139000	139999	2870	1.76		139000
42000	42999		964	2.49	42000	91000	91999	2003		1.86	91000		140000	140999	2888	1.76		140000
43000	43999		989	2.49	43000	92000	92999	2022		1.86	92000		141000	141999	2905	1.76		141000
44000	44999		1014	2.49	44000	93000	93999	2040		1.86	93000		142000	142999	2923	1.76		142000
45000	45999		1039	2.49	45000	94000	94999	2059		1.86	94000		143000	143999	2940	1.76		143000
46000	46999		1064	2.49	46000	95000	95999	2077		1.86	95000		144000	144999	2958	1.76		144000
47000	47999		1088	2.49	47000	96000	96999	2096		1.86	96000		145000	145999	2976	1.76		145000
48000	48999		1113	2.25	48000	97000	97999	2115		1.86	97000		146000	146999	2993	1.76		146000
49000	49999		1136	2.49	49000	98000	98999	2133		1.86	98000		147000	147999	3011	1.76		147000
50000	50999		1161	2.49	50000	99000	99999	2152		1.86	99000		148000	148999	3028	1.76		148000
51000	51999		1186	2.49	51000	100000	100999	2170		1.86	100000		149000	149999	3046	1.76		149000
52000	52999		1211	2.49	52000	101000	101999	2189		1.86	101000		150000	or greater /ou plus	3064	1.76		150000
53000	53999		1235	2.49	53000	102000	102999	2207		1.86	102000
54000	54999		1260	2.49	54000	103000	103999	2226		1.86	103000
55000	55999		1285	2.49	55000	104000	104999	2245		1.86	104000

Child Support Table For Ontario No. of Children: Five

Income/ Revenu ($)		Monthly Award/ Paiement mensuel ($)						Income/Revenu ($)		Monthly Award/ Paiement mensuel ($)				Income/Revenu ($)			Monthly Award/ Paiement mensuel ($)
From/ De	To/À	Basic Amount/ Montant de base		Plus (%)		of Income over/du revenu dépassant		From/ De	To/À	Basic Amount/ Montant de base	Plus (%)		of Income over/du revenu dépassant	From/ De		To/À	Basic Amount/Montant de base		Plus (%)	of Income over/du revenu dépassant
0	7999		0				56000		56999	1471		2.76	56000		105000	105999		2563	2.10	105000
8000	8999		0		2.01	8000	57000		57999	1498		2.76	57000		106000	106999		2584	2.10	106000
9000	9999		20		5.01	9000	58000		58999	1526		2.76	58000		107000	107999		2605	2.10	107000
10000	10999		70		5.01	10000	59000		59999	1554		2.76	59000		108000	108999		2626	2.10	108000
11000	11999		120		4.84	11000	60000		60999	1581		2.71	60000		109000	109999		2646	2.10	109000
12000	12999		169		4.31	12000	61000		61999	1608		2.65	61000		110000	110999		2667	2.10	110000
13000	13999		212		4.22	13000	62000		62999	1635		2.65	62000		111000	111999		2688	2.10	111000
14000	14999		254		4.18	14000	63000		63999	1661		2.65	63000		112000	112999		2709	2.10	112000
15000	15999		296		4.51	15000	64000		64999	1688		2.53	64000		113000	113999		2730	2.07	113000
16000	16999		341		4.53	16000	65000		65999	1713		2.48	65000		114000	114999		2751	1.98	114000
17000	17999		386		4.53	17000	66000		66999	1738		2.46	66000		115000	115999		2771	1.98	115000
18000	18999		432		4.53	18000	67000		67999	1763		2.39	67000		116000	116999		2791	1.98	116000
19000	19999		477		4.35	19000	68000		68999	1786		2.39	68000		117000	117999		2811	1.98	117000
20000	20999		522		4.35	20000	69000		69999	1810		2.39	69000		118000	118999		2830	1.98	118000
21000	21999		566		4.35	21000	70000		70999	1834		2.16	70000		119000	119999		2850	1.98	119000
22000	22999		609		4.35	22000	71000		71999	1856		2.00	71000		120000	120999		2870	1.98	120000
23000	23999		653		2.55	23000	72000		72999	1876		1.73	72000		121000	121999		2890	1.98	121000
24000	24999		678		2.45	24000	73000		73999	1893		2.00	73000		122000	122999		2910	1.98	122000
25000	25999		703		2.56	25000	74000		74999	1913		2.06	74000		123000	123999		2930	1.98	123000
26000	26999		728		2.56	26000	75000		75999	1934		2.10	75000		124000	124999		2950	1.98	124000
27000	27999		754		2.56	27000	76000		76999	1955		2.10	76000		125000	125999		2969	1.98	125000
28000	28999		779		2.56	28000	77000		77999	1976		2.10	77000		126000	126999		2989	1.98	126000
29000	29999		805		2.44	29000	78000		78999	1997		2.10	78000		127000	127999		3009	1.98	127000
30000	30999		829		2.37	30000	79000		79999	2018		2.10	79000		128000	128999		3029	1.98	128000
31000	31999		853		2.37	31000	80000		80999	2039		2.10	80000		129000	129999		3049	1.98	129000
32000	32999		877		2.37	32000	81000		81999	2060		2.10	81000		130000	130999		3069	1.98	130000
33000	33999		900		2.26	33000	82000		82999	2081		2.10	82000		131000	131999		3088	1.98	131000
34000	34999		923		2.18	34000	83000		83999	2102		2.10	83000		132000	132999		3108	1.98	132000
35000	35999		945		1.97	35000	84000		84999	2122		2.10	84000		133000	133999		3128	1.98	133000
36000	36999		965		1.99	36000	85000		85999	2143		2.10	85000		134000	134999		3148	1.98	134000
37000	37999		984		2.04	37000	86000		86999	2164		2.10	86000		135000	135999		3168	1.98	135000
38000	38999		1005		2.09	38000	87000		87999	2185		2.10	87000		136000	136999		3188	1.98	136000
39000	39999		1026		2.20	39000	88000		88999	2206		2.10	88000		137000	137999		3208	1.98	137000
40000	40999		1048		2.27	40000	89000		89999	2227		2.10	89000		138000	138999		3227	1.98	138000
41000	41999		1070		2.34	41000	90000		90999	2248		2.10	90000		139000	139999		3247	1.98	139000
42000	42999		1094		2.34	42000	91000		91999	2269		2.10	91000		140000	140999		3267	1.98	140000
43000	43999		1117		2.49	43000	92000		92999	2290		2.10	92000		141000	141999		3287	1.98	141000
44000	44999		1142		2.76	44000	93000		93999	2311		2.10	93000		142000	142999		3307	1.98	142000
45000	45999		1170		2.76	45000	94000		94999	2332		2.10	94000		143000	143999		3327	1.98	143000
46000	46999		1197		2.76	46000	95000		95999	2353		2.10	95000		144000	144999		3347	1.98	144000
47000	47999		1225		2.76	47000	96000		96999	2374		2.10	96000		145000	145999		3366	1.98	145000
48000	48999		1253		2.48	48000	97000		97999	2395		2.10	97000		146000	146999		3386	1.98	146000
49000	49999		1277		2.76	49000	98000		98999	2416		2.10	98000		147000	147999		3406	1.98	147000
50000	50999		1305		2.76	50000	99000		99999	2437		2.10	99000		148000	148999		3426	1.98	148000
51000	51999		1333		2.76	51000	100000		100999	2458		2.10	100000		149000	149999		3446	1.98	149000
52000	52999		1360		2.76	52000	101000		101999	2479		2.10	101000		150000	or greater /ou plus		3466	1.98	150000
53000	53999		1388		2.76	53000	102000		102999	2500		2.10	102000
54000	54999		1415		2.76	54000	103000		103999	2521		2.10	103000
55000	55999		1443		2.76	55000	104000		104999	2542		2.10	104000

Child Support Table For Ontario No. of Children: Six or more

Income/ Revenu ($)		Monthly Award/ Paiement mensuel ($)			Income/Revenu ($)		Monthly Award/ Paiement mensuel ($)			Income/Revenu ($)		Monthly Award/ Paiement mensuel ($)
From/ De	To/À	Basic Amount/ Montant de base	Plus (%)	of Income over/du revenu dépassant	From/ De	To/À	Basic Amount/ Montant de base	Plus (%)	of Income over/du revenu dépassant	From/ De	To/À	Basic Amount/Montant de base	Plus (%)	of Income over/du revenu dépassant
0	7999	0			56000	56999	1607	2.99	56000	105000	105999	2816	2.30	105000
8000	8999	0	2.01	8000	57000	57999	1637	2.99	57000	106000	106999	2839	2.30	106000
9000	9999	20	5.01	9000	58000	58999	1666	2.99	58000	107000	107999	2862	2.30	107000
10000	10999	70	5.01	10000	59000	59999	1696	2.99	59000	108000	108999	2885	2.30	108000
11000	11999	120	4.84	11000	60000	60999	1726	2.93	60000	109000	109999	2908	2.30	109000
12000	12999	169	4.31	12000	61000	61999	1756	2.88	61000	110000	110999	2931	2.30	110000
13000	13999	212	4.22	13000	62000	62999	1784	2.88	62000	111000	111999	2954	2.30	111000
14000	14999	254	4.18	14000	63000	63999	1813	2.88	63000	112000	112999	2977	2.30	112000
15000	15999	296	4.51	15000	64000	64999	1842	2.88	64000	113000	113999	3000	2.27	113000
16000	16999	341	4.53	16000	65000	65999	1871	2.95	65000	114000	114999	3023	2.18	114000
17000	17999	386	4.53	17000	66000	66999	1900	2.94	66000	115000	115999	3044	2.18	115000
18000	18999	432	4.53	18000	67000	67999	1930	2.91	67000	116000	116999	3066	2.18	116000
19000	19999	477	4.53	19000	68000	68999	1959	2.91	68000	117000	117999	3088	2.18	117000
20000	20999	522	4.35	20000	69000	69999	1988	2.91	69000	118000	118999	3110	2.18	118000
21000	21999	566	4.35	21000	70000	70999	2017	2.39	70000	119000	119999	3131	2.18	119000
22000	22999	609	4.35	22000	71000	71999	2041	2.21	71000	120000	120999	3153	2.18	120000
23000	23999	653	4.35	23000	72000	72999	2063	1.91	72000	121000	121999	3175	2.18	121000
24000	24999	696	4.35	24000	73000	73999	2082	2.21	73000	122000	122999	3197	2.18	122000
25000	25999	740	4.53	25000	74000	74999	2104	2.27	74000	123000	123999	3218	2.18	123000
26000	26999	785	4.53	26000	75000	75999	2127	2.30	75000	124000	124999	3240	2.18	124000
27000	27999	830	3.27	27000	76000	76999	2150	2.30	76000	125000	125999	3262	2.18	125000
28000	28999	863	2.83	28000	77000	77999	2173	2.30	77000	126000	126999	3284	2.18	126000
29000	29999	891	2.70	29000	78000	78999	2196	2.30	78000	127000	127999	3305	2.18	127000
30000	30999	918	2.62	30000	79000	79999	2219	2.30	79000	128000	128999	3327	2.18	128000
31000	31999	945	2.62	31000	80000	80999	2242	2.30	80000	129000	129999	3349	2.18	129000
32000	32999	971	2.62	32000	81000	81999	2265	2.30	81000	130000	130999	3371	2.18	130000
33000	33999	997	2.50	33000	82000	82999	2288	2.30	82000	131000	131999	3392	2.18	131000
34000	34999	1022	2.43	34000	83000	83999	2311	2.30	83000	132000	132999	3414	2.18	132000
35000	35999	1046	2.19	35000	84000	84999	2334	2.30	84000	133000	133999	3436	2.18	133000
36000	36999	1068	2.21	36000	85000	85999	2356	2.30	85000	134000	134999	3458	2.18	134000
37000	37999	1090	2.27	37000	86000	86999	2379	2.30	86000	135000	135999	3479	2.18	135000
38000	38999	1113	2.33	38000	87000	87999	2402	2.30	87000	136000	136999	3501	2.18	136000
39000	39999	1136	2.45	39000	88000	88999	2425	2.30	88000	137000	137999	3523	2.18	137000
40000	40999	1161	2.52	40000	89000	89999	2448	2.30	89000	138000	138999	3545	2.18	138000
41000	41999	1186	2.60	41000	90000	90999	2471	2.30	90000	139000	139999	3566	2.18	139000
42000	42999	1212	2.60	42000	91000	91999	2494	2.30	91000	140000	140999	3588	2.18	140000
43000	43999	1238	2.60	43000	92000	92999	2517	2.30	92000	141000	141999	3610	2.18	141000
44000	44999	1264	2.60	44000	93000	93999	2540	2.30	93000	142000	142999	3632	2.18	142000
45000	45999	1290	2.60	45000	94000	94999	2563	2.30	94000	143000	143999	3653	2.18	143000
46000	46999	1316	2.60	46000	95000	95999	2586	2.30	95000	144000	144999	3675	2.18	144000
47000	47999	1342	2.84	47000	96000	96999	2609	2.30	96000	145000	145999	3697	2.18	145000
48000	48999	1370	2.69	48000	97000	97999	2632	2.30	97000	146000	146999	3719	2.18	146000
49000	49999	1397	2.99	49000	98000	98999	2655	2.30	98000	147000	147999	3740	2.18	147000
50000	50999	1427	2.99	50000	99000	99999	2678	2.30	99000	148000	148999	3762	2.18	148000
51000	51999	1457	2.99	51000	100000	100999	2701	2.30	100000	149000	149999	3784	2.18	149000
52000	52999	1487	2.99	52000	101000	101999	2724	2.30	101000	150000	or greater /ou plus	3806	2.18	150000
53000	53999	1517	2.99	53000	102000	102999	2747	2.30	102000
54000	54999	1547	2.99	54000	103000	103999	2770	2.30	103000
55000	55999	1577	2.99	55000	104000	104999	2793	2.30	104000

5. (1) The definition of “taxable income” in section 1 of Schedule II to the Regulation is amended by striking out “Canada Customs and Revenue Agency” and substituting “Canada Revenue Agency”.

(2) Step 1 in section 2 of Schedule II to the Regulation is revoked and the following substituted:

STEP 1

Establish the annual income of each person in each household by applying the formula

A – B – C

where

A is the person’s income determined under sections 15 to 20 of these guidelines,

B is the federal and provincial taxes payable on the person’s taxable income, and

C is the person’s source deductions for premiums paid under the Employment Insurance Act and contributions made to the Canada Pension Plan and the Quebec Pension Plan.

Where the information on which to base the income determination is not provided, the court may impute income in the amount it considers appropriate.

6. Section 2 of Schedule III to the Regulation is amended by striking out “Canada Customs and Revenue Agency” and substituting “Canada Revenue Agency”.

7. This Regulation comes into force on May 1, 2006.

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O. Reg. 102/06: CHILD SUPPORT GUIDELINES

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