When your children reside with your former spouse most of the time, you will have to pay child support pursuant to the Child Support Guidelines. The Child Support Guidelines contains a grid or chart for how much child support that you must pay based on the number of children and your gross income. The Child Support Guidelines are different for each Canadian province.
The chart or grid set out in the Child Support Guidelines applies directly to individuals who earn $150,000 or less per year.
When you earn more than $150,000 per year, you will pay the straight chart amount at the $150,000 level based on the number of children that you have as well a certain percentage for your income above $150,000. The amount of the percentage is different for each province. In Ontario, you would pay the base rate of $1254 for one child when you have an income of, at least, $150,000 plus 0.74% of your income over $150,000. The percentage is 1.16 % of income over $150,000 when you have two children plus the base rate of $1992. The percentage is 1.49 % of income over $150,000 when you have three children plus the base rate of $2581.
The court can significantly increase your child support well beyond the amount set out in the Child Support Guidelines when you earn much more than $150,000 per year and your children enjoyed a high standard of living during the marriage or relationship. The court will review the proposed budgetary expenses for the children to determine what the appropriate amount of child support should be in the case of high income earners.