The Child Support Guidelines consider three main factors:
- the annual income of the paying parent;
- the number of children eligible for child support; and
- the province or territory where the paying parent lives.
Parents receiving child support payments will not have their payments taxed and the parent paying child support will not be able to use the money they have paid as a tax deduction if the agreement was made after May 1, 1997.
You can visit the Government of Canada’s website for more information.