Child Support

Parents are required to financially support their children. This requirement does not depend on the circumstances of their relationship with the other parent. Even parents who have never been in a relationship with the other parent have a duty to provide financial support for their child.

Child support is payable while a child is under the age of 18. It is also payable if the child is 18 and older but still dependent on the parent. This could be because of illness, disability, or other reason, such as full-time attendance in school. Child support payments are not taxable income for the parent receiving it. They are also not tax-deductible for the paying parent.

Child support is intended to cover some of the costs related to raising a child. As much as possible, a child should be provided with the same standard of living they enjoyed when their parents were together.

While a parent generally claims child support on behalf of their child, the right to benefit from the support is the right of the child. Parents cannot make a binding agreement giving up the right to pursue child support.

The duty to pay child support exists even if the paying parent rarely or never spends time with the child. The duty to provide support will also continue regardless of future relationships or re-marriage.

For information on changing child support payment amounts, see Changing Child Support.

If there is no child support order or agreement in place, parents can use the Child Support Service to have the amount calculated. This is a service of the Government of Saskatchewan and there is no charge for it. The service cannot be used if:

• the dependents are over the age of 18
• the paying parent has self-employment, farming, or rental income
• the paying parent's income is $150,000 or higher
• a court date has been set to hear an application for child support
• a parent resides outside of Saskatchewan unless that parent agrees to a calculation

If the decision is filed with the court, it can be enforced like a court order. If they disagree with the decision, parents always have the option to apply to the court for a child support order.

The Child Support Guidelines are in place to help determine a fair amount of support for a child when the parents are not together. The guidelines may not apply if special provisions have been made for the child. Special provisions are out-of-the-ordinary arrangements that replace the need for ongoing support and benefit the child financially. For example, if something like a trust fund is set up for a child.

The income of the paying parent or the income of both parents will be needed to calculate child support, depending on the situation. If the Table Amount is being used, only the paying parent’s income is used to determine support. If a Non-Table Amount is being used, or there is a claim for special or extraordinary expenses, both parents’ incomes will be needed.

A parent’s income is usually the amount from line 150 of the T1 General Tax Return if they earn their income as an employee. The correct amount of income to use when a person is self-employed or receives income from sources other than employment can be more difficult to determine. Sometimes, help from a professional, such as an accountant, is required.

In some situations, the total income reported for a single tax year does not fairly represent a parent’s income. This can be due to factors such as fluctuations in income from year-to-year or certain non-traditional sources of income. In these cases, the court can consider the average income over the past three years.

Sometimes, a parent may not disclose all of their income. They may also intentionally lower the amount of income they earn. In cases such as these, the court can impute income to that parent. The notion of imputing income allows the court to treat a parent as if they have a higher level of income than was reported.

Courts may consider whether the parent’s lifestyle indicates that their income is different than what is reported. When a parent is self-employed, they may also consider whether business expense deductions are reasonable. This is the case even if the Canada Revenue Agency allowed them.

The obligation to support a child is so critical that the courts can also look at whether a parent is underemployed. This means they look at what the parent would be able to make, not just what they say they are making. When doing this, the court will consider what is reasonable under the circumstances. The age, education, experience, skills and health of the parent are factors to be considered. Availability of work, freedom to re-locate and other obligations are also considered.

Imputing income enables the courts to establish a fair level of child support. It ensures that the child continues to benefit from the financial means of both parents.

Parties who are involved in a court case regarding child support are required to provide information needed to determine their income.

Generally speaking, child support payments are set up as amounts that are paid monthly. In some situations, a different schedule may make more sense. Your agreement or court order can reflect this.

Your agreement or court order could state that payments will continue until a certain date or event, or it could be left open-ended. Parents may also agree, or a court may order, that a child be designated as a beneficiary under a:

• life insurance policy
• pension plan
• other benefit plan, such as a health and wellness or dental plan

The court can order child support to be paid during the time between when a family law court case is first heard and the point at which the court makes its final decision. When the court does make its final decision, it may make an order that is different than the interim order.

Parents can reach their own agreement about child support as well as when or how it can be varied. Although the agreement does not need to be based on the guidelines, a court could refuse to approve an agreed amount if that amount was inadequate to meet the child’s needs. Because the guidelines provide rules for determining the amount of child support, they can help parents reach a fair agreement and may help to ease some tension.