In Quebec, child support is calculated using the Quebec model for the determination of child support payments when both parents live in Quebec. The amount depends mainly on four factors: both parents’ income, the number of children, each parent’s custody time and, where applicable, certain additional expenses related to the children’s needs.
Here is how the calculation works, which expenses may be added, how support is paid and when it can be reviewed.
Who has to pay child support?
After a separation or divorce, both parents remain responsible for contributing to their children’s needs, whether they were married, in a civil union or common-law partners. Child support is how that contribution is shared between them, based on their means and the time each spends with the children.
The Quebec model applies when both parents live in Quebec. If support is claimed in a divorce and one parent lives outside Quebec, the Federal Child Support Guidelines apply instead. The parents may, however, agree to apply the Quebec model.
How is child support calculated under the Quebec model?
The main steps of the calculation
The calculation follows several steps:
- Each parent’s income is established from all sources of income.
- A basic deduction is subtracted from each parent’s income to account for their own essential needs. This gives each parent’s disposable income.
- The basic parental contribution is determined using the determination table, based on the parents’ combined disposable income and the number of children.
- That contribution is shared between the parents in proportion to their respective incomes.
- Each parent’s custody time is then taken into account to set the amount one will pay the other.
The amounts in the table are adjusted every year by the Ministère de la Justice, mainly to reflect changes to the federal and provincial tax systems.
The effect of custody time
Custody time has a major influence on the result. The model distinguishes in particular:
- sole custody, when the child lives mainly with one parent;
- sole custody with extended visiting and outing rights, when the other parent has between 20% and 40% of custody time;
- shared custody, when each parent has at least 40% of custody time.
In shared custody, both parents directly cover the child’s expenses during their own custody time; the calculation takes this into account, and support may still be payable by the parent with the higher income.
A simplified example: with equal shared custody, if one parent earns 75% of the two parents’ combined disposable income, they will pay the other parent about 25% of the basic contribution, not counting additional expenses. Conversely, two parents with comparable incomes and equal shared custody will pay little or no support to each other, but additional expenses will still be shared according to their incomes. Only the determination form can establish the exact amount.
To understand how custody time is determined, read our guide on child custody in Quebec.
The determination form: a mandatory step
Whether or not they agree, parents must complete the Child Support Determination Form, together with documents establishing their income. The Quebec government also offers an online calculation tool, but it only provides an estimate and does not replace the official form.
What expenses can be added to basic support?
The basic contribution covers the child’s ordinary needs, including:
- food;
- housing;
- communications;
- household maintenance;
- personal care;
- clothing;
- furnishings;
- transportation;
- recreation.
Certain expenses may be added, where applicable:
- childcare expenses, for example daycare or school daycare;
- post-secondary education expenses;
- special expenses related to the child’s situation, such as certain medical costs, special educational needs or extracurricular activities.
Post-secondary education expenses and special expenses are left to the court’s discretion unless the parents agree on them. It is therefore important to document and justify them. An expensive extracurricular activity, for example, may qualify as a special expense if it is reasonable in light of the child’s needs and the parents’ means.
A practical tip: agree with the other parent before incurring a special expense. Without an agreement or a judgment, the parent who incurred it without the other parent’s consent may have to bear it alone.
Can parents agree on a different amount?
Yes, parents can agree on an amount different from the one produced by the model. However, the judge will check that the agreement sufficiently protects the children’s interests before approving it. When parents disagree, for example on their actual income, the court decides.
Who collects child support? The role of Revenu Québec
When support is set by a judgment or an approved agreement, Revenu Québec is, in principle, automatically involved, unless the parents obtain an exemption under the conditions provided for by law. Revenu Québec collects support from the paying parent, through source deductions from their pay or through a payment order, and then pays it to the receiving parent twice a month, on the 1st and the 16th.
In case of non-payment, Revenu Québec has collection tools, such as seizing property or using the payer’s tax refund.
For tax purposes, child support is not taxable for the parent who receives it and is not deductible for the parent who pays it.
When and how can child support be reviewed?
Annual indexation
Support payments are indexed on January 1 of each year, according to the annual pension index of the Québec Pension Plan. Parents must also share information about their income when one of them asks, no more than once a year.
Variation
If circumstances change significantly (job loss, a marked increase in income, a new custody arrangement, new needs of the child), you can ask for the support to be changed. Depending on the case, this is done:
- before the court, through an application to vary;
- by agreement between the parents, submitted for approval;
- through the Service administratif de rajustement des pensions alimentaires pour enfants (SARPA), which can update support for minor children without going to court in simple cases involving a change in income.
Note that child support does not end automatically when the child turns 18. It may continue if the adult child is not self-sufficient, for example while studying full time. We cover this question in our article on child support for adult children.
Frequently asked questions
Is child support taxable?
No. It is not taxable for the parent who receives it and not deductible for the parent who pays it.
Do you have to pay support with shared custody?
Possibly. With shared custody, the calculation takes into account the time spent with each parent, but an income gap may mean that the higher-earning parent pays support.
Can support be paid directly to the other parent?
In principle, support goes through Revenu Québec. An exemption is possible under certain conditions provided for by law, for example at the joint request of both parents, with security for payment; a lawyer can tell you whether it applies to your case.
I pay support but never see my children: can I stop paying?
No. Child support and custody time or access rights are two separate issues: you cannot stop paying because the other parent does not respect your access rights, nor refuse access because support is unpaid. Instead, you must ask the court to enforce or vary the agreement or judgment. To learn more, read our guide on child custody in Quebec or visit our child custody lawyer in Montreal page.
What should I do if my income drops?
Do not stop paying on your own initiative: support remains owed until it is changed. Instead, quickly have the possibility of a review assessed, before the court or through SARPA.
Having your support calculated or reviewed
An error in the income declared or in the expenses included can have effects for years. A lawyer can check the calculation, negotiate special expenses or represent you in court. Our lawyers in Montreal and the West Island, at our Pointe-Claire office, can guide you at every step. To learn more, visit our family law page.
To discuss your situation, call Liverman Arrais at (438) 861-9500 or write to us using our contact form.
This article provides general legal information and does not constitute legal advice. Every situation is different: consult a lawyer for advice tailored to yours.