Child Support for High-Income Earners in Ontario

Child Support for High-Income Earners in Ontario: What Payors Need to Know When Earning Over $150,000 Annually

When a relationship ends, there are many financial questions that need answers. For parents, one of the most significant concerns is how child support will be calculated, and many turn to an online child support calculator for assistance. This becomes even more complex when one or both parents are high-income earners—specifically, when the payor earns more than $150,000 per year.

In this blog, we’ll explore what the law says about high-income payors, how the amounts are determined, and how mediation can be a helpful and cost-effective way to work through support arrangements.

The Basics: What Is Child Support?

Child support is the financial contribution a parent makes toward the expenses of raising their child. It’s based on the principle that children should continue to benefit from the financial means of both parents after a separation or divorce.

In Ontario, child support is calculated using the Federal Child Support Guidelines, which provide a standardized approach based on income, number of children, and parenting time arrangements.

There are two key components of child support:

Table Amounts – A base monthly payment found in the Federal Child Support Guidelines.
Section 7 (Special or Extraordinary) Expenses – Additional contributions toward things like childcare, medical costs, tutoring, and post-secondary education are considered when calculating child support.

What Happens When Income Exceeds $150,000?

The Federal Guidelines include a specific rule for payors with annual incomes over $150,000. According to Section 4 of the Federal Child Support Guidelines, if a parent earns more than $150,000 per year, the court can exercise discretion.

Here’s how it works:

Understanding Section 4 of the Federal Child Support Guidelines: Income Over $150,000

Section 4 of the Federal Child Support Guidelines addresses how child support is calculated when the payor’s annual income exceeds $150,000. The Guidelines recognize that at higher income levels, a straightforward application of the standard Table amounts may not always produce fair or reasonable results. Here’s what Section 4 says:

Section 4: “Where the income of the spouse against whom an order for the support of a child is sought is more than $150,000, the amount of the order is (a) the amount determined under the applicable table for the first $150,000 of the income; and (b) the amount that the court may consider appropriate, having regard to the condition, means, needs and other circumstances of the children, for the portion of the income over $150,000.”

In simple terms, the court must apply the Table amount up to $150,000 but has discretion for any income above that. Here’s how it typically plays out:

How the Calculation Works in Practice

Let’s say a payor earns $300,000 annually and has one child:

Table Amount on First $150,000
The Federal Child Support Guidelines Table for Ontario provides a set monthly amount for the first $150,000 of income. For example, as of 2025, that would be around $1,299/month for one child.
Discretionary Amount on Income Over $150,000
For the remaining $150,000 (the income above the threshold), a court may:
- Add a proportion of the Table amount for the excess income—e.g., 0.5 -1.0% of the standard rate per $100 of income, but this is not fixed in law;
- Consider the actual needs of the child and family lifestyle before assigning any additional amount;
- Choose not to add more if the Table amount alone is deemed adequate.
Example
If the court or parties agree to apply 50 percent of the Table rate for income over $150,000:
- $150,000 excess ÷ 100 = 1,500 units
- Table rate for one child = $12.99 per $100
- 50% of $12.99 = $6.50
- $6.50 × 1,500 = $9,742.50/year ≈ $811.87/month additional
- Total child support = $1,299 + $811.87 = $2,110.875/month

Key Factors Courts May Consider

When calculating child support for high-income earners, the courts may consider a variety of factors:

Actual Needs of the Child

Is the child already living a lifestyle supported by the higher income? Are there specific, identifiable expenses that justify higher support?

Standard of Living

Children are entitled to share in the lifestyle their parents can afford, and child support helps ensure this is possible. A parent earning $500,000 per year may be expected to contribute more than someone earning $160,000.

Parenting Time Arrangements

If the payor has shared parenting time, this may affect the amount of child support. A true 50/50 arrangement often results in adjustments to the standard Table amounts.

Other Financial Responsibilities

Does the payor have other children or dependents to support, potentially affecting child support obligations? This could factor into the decision-making process.

Agreements Between Parents

Couples who mediate their divorce can agree to amounts they feel are fair, even if they differ slightly from the Guideline amounts. As long as the agreement is reasonable and in the best interest of the child, it is often accepted by the court.

Several factors contribute to lengthy traditional separations:

Court backlogs extending 12-24 months for simple hearings
Lawyers juggling multiple cases leading to scheduling conflicts
Time spent waiting for responses to legal correspondence
The billable hour system incentivizes delayed resolution
Multiple court appearances required for even minor disagreements
Administrative delays in document processing
Time needed for discovery and information exchange between lawyers
Postponements due to lawyer or court scheduling conflicts

The Myth of “Cap” on Child Support

Some high-income earners assume there’s a cap on child support, but that’s not the case. The court can still order significant support payments depending on the family’s lifestyle and the children’s needs. However, support will not be calculated blindly based on the payor’s income alone.

This is why financial disclosure, including comprehensive financial information, and transparent budgeting are essential.

Section 7 Expenses: The Additional Layer

In high-income households, Section 7 expenses can be significant and more complex.

Examples include:

Private school tuition
Extracurricular activities like competitive sports, music lessons, or travel programs
University or college expenses, especially if the child is not residing at home with a parent
Medical or dental expenses not covered by insurance

These costs are typically shared proportionately based on each parent’s income.

So, if one parent earns $300,000 and the other earns $100,000, the split could be 75/25, unless another arrangement is agreed upon.

Case Example: (Fictional Scenario)

Let’s walk through an example using a fictional couple, John and Lisa. They’ve been married for 15 years, have two children, and are now separating.

John earns $320,000 a year.
Lisa earns $80,000 a year.
They’ve agreed to share parenting time equally—each parent has the children 50% of the time.

Step 1: Base Child Support (Table Amount)

According to the Child Support Guidelines:

John would pay $2,077/month based on the Table amount for two children at an income of $150,000.
Lisa would pay $1,211/month based on her income of $80,000.

Since parenting time is equal, the difference between what each would pay is calculated: $2,077 – $1,211 = $866/month.

So, based on the Table amounts alone, John would pay Lisa $866/month.

Step 2: Additional Support on Income Over $150,000

For John’s income above $150,000 (that’s $170,000 extra), additional child support may apply. This amount is discretionary. Courts may apply a lower percentage rate to this extra income—let’s say 0.5 times the regular rate for this example.

That results in an additional $1,471.21/month in child support payable by John.

Step 3: Section 7 Special Expenses

John and Lisa have also agreed to share special expenses like private school and music lessons. These are considered “Section 7” expenses under the Guidelines. They’ve decided to split these 80% (John) and 20% (Lisa), based on their incomes.

Final Outcome:

When you combine the $866 Table support adjustment with the $1,471.21 in discretionary support, John would pay Lisa $2,337.21/month, plus 80% of the agreed-upon Section 7 expenses.

This approach balances their actual incomes, parenting time, and the children’s current needs—while giving them some flexibility to agree on what works best for their family.

When Does Support End?

In Ontario, child support typically continues until the child turns 18. However, support may continue if the child is:

Enrolled in full-time post-secondary education
Living at home and financially dependent
Living with a disability

This is particularly relevant for high-income earners whose children may pursue extended education or need more support to launch into adulthood.

Modifying Support Over Time

High-income earners often experience fluctuations in income due to bonuses, commissions, or self-employment. Child support calculations are reviewed:

Annually, after income tax returns have been filed;
When a bonus or commission is received;
When there is a significant change in income.

Regular reviews help ensure the support amount continues to reflect the current financial situation and can prevent disputes from building over time.

Mediation vs. Litigation

For high-income earners, the stakes are often higher. There are more assets, more financial responsibilities, and more complexity. Mediation offers a better way forward for several reasons, including handling child support issues:

Privacy – Court proceedings are public; mediation is confidential.
Cost-Effectiveness – Legal battles over child support can become extremely expensive. Mediation is more affordable and often leads to quicker resolutions.
Flexibility – Mediation allows couples to create tailor-made solutions, including flexible payment structures or incorporating other forms of support (like taking on more of the Section 7 expenses).
Control – You and your co-parent remain in charge of the outcome, rather than a judge.

At Positive Solutions Divorce Services®, we guide separating couples through a clear, structured process designed to help them come to agreement on the terms of their separation. Our mediators have extensive experience working with clients in high-income situations and focus on creating separation agreements that align with legal requirements and the unique needs of each family. We regularly incorporate client feedback to ensure our services remain practical, supportive, and results focused.

Conclusion: A Personalized Approach Is Key

Child support for incomes over $150,000 doesn’t follow a one-size-fits-all model. While the Federal Guidelines provide a starting point, the final amount should reflect the real needs of the child, the family’s standard of living, and both parents’ ability to pay.
Mediation provides a space to explore these factors thoughtfully and reach agreements that work for everyone involved—especially in matters like child support that impact the children.

If you’re navigating child support as a high-income earner and want a solution that reflects your family’s dynamics, consider mediation as your first step.

Schedule a free 30-minute joint consultation below to get started.

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