Gouvernement du Québec - Justice

The Québec model for the determination of child support payments

Questions and answers to help you understand the rules and guide you through the process

The Québec model for the determination of child support paymentsOn May 1, 1997, a new model for the determination of child support came into force in Québec. As a result, major changes were made to the way the amount of support for children is calculated when their parents separate or divorce.

This document outlines the key points of the reform, for use by parents applying for the determination or review of child support.

If you are already making or receiving a child support payment that was determined before May 1, 1997 and you wish to avail yourself of the new Rules, you should be aware that your application may have an impact on your income tax situation and that decisions in this matter are irrevocable. You should take the time you need to gather all the information.


Glossary

Case law
The corpus of court decisions on points of law and the ensuing legal principles. Case law is one source of law.

Creditor of support
The person who receives support.

Debtor of support
The person who pays support.

Obligation of support
A mutual obligation imposed by the law on certain persons such as ascendants and descendants, married spouses or spouses in a civil union, under which one may claim support from the other, in other words, the amounts necessary for the person’s subsistence (food, housing, clothing, health care, etc.).

Proceeding
A set of rules, formalities and actions to be complied with or accomplished to have a court deliver a decision.

Service
A procedure by which a party brings a proceeding (or a decision) to the knowledge of the other party. Service must comply with legal formalities and is usually effected by a bailiff, or by registered mail.

Support
Everything required for a person’s subsistence, in other words everything needed to feed and provide for a person.

Support payment
An amount of money paid on a periodic basis by one person to another to meet an obligation of support. Also referred to as child support or spousal support.

Tax-neutral
Support payments are now tax-neutral, meaning that the person making a child support payment no longer deducts it from his or her income, and the person receiving a child support payment no longer adds it to his or her income.

Reasons behind the reform

1. Why did Québec adopt Rules for the determination of child support?

Previously, the courts and the parties involved in child supp ort cases did not have any clear rules to follow when fixing payment amounts. This lack of guidance sometimes led to the determination of unpredictable or unsuitable amounts that did not reflect the actual cost of meeting the needs of the children concerned.

The Québec model for the determination of child support payments now provides clear, objective standards that make it easier to determine the amount of child support using a uniform calculation method.

More specifically, the changes are intended to:

  • affirm that both parents have a joint obligation towards their children;
  • ensure that the needs of children are met based on their parents' ability to pay;
  • divide responsibility for the financial support of children between the parents in proportion to their respective incomes;
  • require parents, after meeting their own essential needs, to give child support payments priority over other payments;
  • ensure that, as far as possible, all the children born of different unions enjoy an equal right to support;
  • maintain, as far as possible, an incentive for low-income parents to meet the obligation of support they have towards their children.

Monitoring the effects of the legislation

After the new legislation came into force,1 the Minister of Justice set up a monitoring committee in 1998 to see whether its objectives were being met, and whether the underlying principles of the model were being adhered to.

The committee monitoring the Québec model for the determination of child support payments submitted its first report in March 2000, followed by a complementary report in June 2003.

Most of the amendments to the Regulation that came into force on January 1, 2004 and the legislative amendments that came into force on April 22, 2004 are a follow-up to the committee’s recommendations.

Applications for child support under the rules of determination model

2. Which applications for child support are subject to the Rules?

Child support is determined for the benefit of a child who can be either a minor (under 18) or of full age (18 or over). In the case of a child of full age, the Rules apply only if the application is made by a parent who is partly responsible for meeting the child’s needs, if the child does not object to the application, and if the child is unable to meet his or her own needs because, for example, he or she is a full-time student. If the application is made directly by a child of full age, the Rules do not apply.

The Rules apply to applications made since the new provisions came into force on May 1, 1997. An amount of child support determined before that date by a court judgment will be subject to the Rules only if an application for review is made to the court.

3. Which applications for support are not subject to the Rules?

The Rules do not apply if

  • the support is intended for the former spouse; since May 1, 1997 any judgment ordering support for a child and for a parent must specify the amount of support destined for each;
  • the application for support is made by a child of full age, against his or her parents;
  • one of the parents lives outside Québec; in this case, the Federal Child Support Guidelines Clicking on this icon will take you to another website. are used to determine the support amount in divorce proceedings.

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Calculation of child support

Basic elements

4. Under the Rules, how is the amount of child support determined?

The calculation is based on

  • the income of each parent;
  • the number of children;
  • custody time;
  • additional expenses to meet the children’s needs, if any.

The first step is for the father and mother to jointly or separately fill out the Child Support Determination Form regardless of whether or not they have already agreed on the amount of support. The Form requires that the parents state their respective annual income (question 5), which in general is the income considered for the current year as established in Part 2 of the Form.

5. What annual income is taken into consideration when determining the basic parental contribution?

For the purposes of the calculation, the total annual gross income of each parent is established in accordance with section 9 of the Regulation and is entered in Part 2 of the Form, on lines 200 to 208 inclusively.

Annual income is income from all sources and includes

  • wages, salaries and other remuneration;
  • net income from the operation of a business or self-employment;
  • employment insurance and parental insurance benefits;
  • personal support payments from another person;
  • interest, dividends and other investment income;
  • net rental income;
  • benefits paid under other legislation as part of a pension or compensation plan;
  • other income.

Annual income includes all the income received by each parent, except the following amounts which are not considered to be annual income and therefore are not used in calculating disposable income:

  • family-related government transfers (Canada Child Tax Benefit Clicking on this icon will take you to another website. (CCTB), Child Assistance payments, Universal Child Care Benefit Clicking on this icon will take you to another website. (UCCB), etc.);
  • amounts received under the Work Premium program;
  • last resort financial assistance (welfare) benefits;
  • amounts granted under a financial assistance program for education expenses managed by the Ministère de l'Éducation.


Note

On January 1, 2005, the Work Premium Clicking on this icon will take you to another website. replaced the Parental Wage Assistance program. It targets the same objectives, but the amounts under the Work Premium program give rise to a refundable tax credit, and therefore are not considered as income as defined in section 9 of the Regulation.

Amounts under the new Child Assistance Clicking on this icon will take you to another website. measure, which came into force on January 1, 2005, also constitute a refundable tax credit considered to be a family-related government transfer. Amounts paid under the Universal Child Care Benefit (UCCB), in force since July 1, 2006, are similarly considered to be a family-related government transfer. For this reason, all these amounts are not regarded as income as defined in section 9 of the Regulation. However, for the UCCB, the net annual amount (after tax) of the benefits received must be subtracted from the amount of net child care expenses, if any, entered on line 403 of the Form.


Specific rules

Some specific rules have emerged from the way in which the courts have interpreted the legislation since it came into force in May 1997:

  • all taxable and non-taxable benefits related to gross wages and salaries, commissions and tips are considered to be income;
  • income from a business or from self-employment consists of gross income minus the expenses incurred to earn the income (a statement of income and expenses for the activities concerned must be submitted with the Form);
  • employment insurance benefits include all benefits paid under public and private programs (private salary insurance benefits are taken into account);
  • a spousal support payment made by a third party is added to the income of the spouse who receives it; support payments received for children who are not covered by the application are not included in calculating income;
  • retirement, disability and other pensions include all amounts received as such, whether taxable or non-taxable;
  • interest, dividends and other investment income that is actually received; in the case of dividends, the "gross-up" used when preparing an income tax return applies;
  • net rental income consists of gross rental income minus related expenses (a statement of income and expenses for the rental property must be submitted with the Form);
  • other income includes all other income of either parent that is not covered by another heading.

Non-taxable income

Some income is non-taxable, such as the wages or salaries earned by Native workers on reserves, some disability pensions, and benefits received from the Société de l’assurance automobile du Québec (SAAQ) or the Commission de la santé et de la sécurité du travail (CSST). The amount received must be converted into the amount it would represent if it were taxable income, because the amounts in the Basic Parental Contribution Determination Table are gross (pre-tax) amounts.

To determine the pre-tax value of non-taxable income, you must take all your other income into consideration. Because these are tax-related calculations, it is recommended that you consult a tax specialist if you are unable to do the calculations yourself.

6. How is disposable income calculated?

The disposable income of each parent is calculated by subtracting the basic deduction specified in the Basic Parental Contribution Determination Table, as well as any union and professional dues paid, from the parent’s total annual income. Disposable income is calculated in Part 3 of the Form.

7. How is the basic deduction?

The goal of the basic deduction is to allow a parent to meet his or her main needs before being required to pay child support. The basic deduction is equivalent to the work income threshold at which a person living alone who has no severely limited capacity for employment is no longer eligible for social assistance benefits.

The amount of the basic deduction is adjusted each year, if necessary. It is indicated at the bottom of page 2 of the Basic Parental Contribution Determination Table.
For 2014, the basic deduction has been set at $10,200 (Effective as of 1 January, 2014).

8. What is the basic parental contribution?

The disposable income of both parents is added together, and the total is transferred to a calculation table called the Basic Parental Contribution Determination Table. The table gives the basic contribution for both parents based on their combined income and the number of children they have together. This contribution is presumed to meet the needs of the children and to be in proportion to the means of the parents. In other words, it is not necessary to prove the children’s needs. The contribution is considered to cover all the expenses for the children concerned, meaning that all their needs have already been taken into account in the table. However, the Rules also allow certain other expenses to be added to the amount given in the table so that the specific needs of a child may be taken into account. These include net child care expenses, net post-secondary education expenses and other net expenses specifically mentioned in lines 403, 404 and 405.

The Rules originally provided that the amounts listed in the table would be indexed on January 1 each year. However, since January 1, 2004, the table is no longer indexed although the amounts are adjusted to reflect changes in the federal and provincial tax systems. As in the past, however, court-ordered child support continues to be automatically indexed each year on January 1, unless the court judgment provides otherwise.

The basic parental contribution of each parent

The basic parental contribution of each parent is his or her share of the basic parental contribution. The amount is calculated using a distribution factor based on the relative size of each parent’s income.


Note

The calculations illustrated in the following examples are based on the Determination Table and the $10,100 basic deduction applicable as of January 1, 2010.



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Example of how to calculate the basic parental contribution of each parent

Two former spouses have two dependent children. The mother's gross income is $20,100; the father's gross income is $40,100. Annual net child care expenses total $2,000.

 

Father

Mother

Gross employment income

$40,100

$20,100

Basic deduction

$10,100

$10,100

Disposable income

$30,000

$10,000

Disposable income of both parents

$40,000

Basic annual contribution of both parents according to the 2008 table

$8,880

Basic parental contribution of each parent $6,660 $2,220

Child care expenses (net of taxes)

$2,000

Contribution of each parent to child care expenses $1,500 $500

This example shows that the father's disposable income represents 75% of the total (combined) disposable income ($30,000 out of $40,000) and the mother's disposable income equals 25% of that total ($10,000 out of $40,000). These are the percentages used to determine the basic parental contribution of each parent, and also each parent's contribution towards child care expenses.

9. What expenses related to children’s needs are eligible in the calculation of support?

Other expenses can be added to the basic parental contribution: net child care expenses (line 403), net post-secondary education expenses (line 404) and net special expenses (line 405), as provided for in section 9 of the Regulation. However, unlike the needs covered by the basic parental contribution, these expenses must be approved by the court, unless the parents have agreed on the amounts. The expenses may be taken into account to the extent that they are reasonable, given the needs and resources of each party.

Net child care expenses

The net child care expenses are the annual child care expenses paid to meet the child’s needs by the custodial parent in order to hold employment or receive training or because of the custodial parent’s state of health. Any benefit, subsidy, deduction or income tax credit relating to the expenses must be deducted from the total, such as the Universal Child Care Benefit (UCCB) paid to the parents. Since the UCCB is taxable, the net after-tax amount received must be used to reduce the amount of net child care expenses. Each parent must therefore calculate the tax benefit related to the expenses and deduct it from the gross amount of the expenses paid. The net cost of child care expenses will be divided between the two parents in the final calculation of child support.

Net post-secondary education expenses

Net post-secondary education expenses are the annual expenses paid to enable a child to pursue a post-secondary education. They include tuition fees, the cost of compulsory books and materials, and necessary transportation or housing costs. Any benefit, subsidy, deduction or income tax credit relating to the expenses must be deducted from the total, as must any amount received by the child as a student loan or bursary. Each parent must therefore calculate the tax benefit related to the expenses and deduct it from the gross amount of the expenses paid. The net cost of post-secondary education expenses will be divided between the two parents in the final calculation of child support.

Net special expenses

Net special expenses are expenses other than child care expenses and post-secondary education expenses, such as medical expenses or the costs relating to a child’s elementary or secondary education, another educational program or extra-curricular activities, that relate to a need created by the child’s particular situation. Any related benefit, subsidy, deduction or income tax credit must be deducted from the total. Each parent must therefore calculate the tax benefit related to the expenses and deduct it from the gross amount of the expenses paid. The net cost of the special expenses will be divided between the two parents in the final calculation of child support.

Included as special expenses that give rise to tax benefits are medical expenses and amounts paid in certain cases as school boarding fees or summer camp expenses. In certain specific circumstances, the school boarding fees and summer camp expenses are considered for income tax purposes to be child care expenses.

If the parties cannot agree on the necessity of the expenses, the court will decide whether they will be allowed, and the amount.

10. What are the various types of custody?

Part 5 of the Form concerns the various types of custody.

The custody of a child is considered to be

  • sole custody if one parent assumes more than 60% (219 days) of custody time;
  • shared custody if each parent assumes at least 40% (146 days) of custody time.

The arrangement is considered to be sole custody with visiting and prolonged outing rights when the non-custodial parent assumes more than 20% (73 days), but less than 40% (146 days), of custody time.

Examples of the calculation of custody time

Before looking at examples of how to calculate custody time, it is important to understand what “custody time” means. Section 9 of the Regulation states that “custody time” means the time during which a parent has the custody of a child or exercises visiting and outing rights in respect of a child, whether or not the child is in the care of a third person during that time. For example, if the mother has sole custody, all the time spent by the child at a day care centre is included in the mother’s custody time.


Note

The following examples are given for guidance only. The actual figures may vary depending on the year considered (the schedule ( 29 Kb) varying from one year to the next) and the particular situation of each family.


Sole custody, with the non-custodial parent assuming 20% or less of custody time 

Alternate weekends (24 weekends x 2 days)

48 days

2 weeks during summer (2 weeks x 7 days)

14 days

5 days at Christmas

5 days

Total (67 days ÷ 365 days x 100 = 18.36%)

67 days


 Sole custody, with the non-custodial parent exercising visiting and prolonged outing rights representing between 20% and 40% of custody time

Alternate weekends (23 weekens x 2 days)

46 days

3 weeks during summer (3 weeks x 7 days)

21 days

5 days at Christmas

5 days

1 additional day every two weeks (23 weeks x 1 day)

23 days

Total (95 days ÷ 365 days x 100 = 26.03%)

95 days


Shared custody, with each parent assuming from 40% to 60% of custody time

Extended alternate weekends (Tuesday evening to Sunday evening) (23 weeks x 5 days)

115 days

4 weeks during summer (4 weeks x 7 days)

28 days

1 week at Christmas ( 1 week x 7 days)

7 days

Total (150 ÷ 365 days x 100 = 41.09%)

150 days

11. What is the financial impact of each type of custody on the calculation of child support?

Under the Rules, the percentage of custody time affects the amount of child support. Using the same figures as in the examples above, the financial impact of the various types of custody would be as follows.

The mother has sole custody
Division 1 of Part 5 of the Form

Basic annual contribution of both parents

$8,880

Basic parental contribution of the mother (25% of the basic annual contribution of both parents)

$2,220

Share of child care expenses assumed by the mother (net of taxes) (25% of $2,000)

$500

Total contribution of the mother

$2,720

Basic parental contribution of the father (75% of the basic annual contribution of both parents)

$6,660

Share of child care expenses assumed by the father (net of taxes) (75% of $2,000)

$1,500

Total contribution of the father and child support payable

$8,160

The mother's total contribution is not paid out but represents the share of her disposable income that she spends on her children, of which she has sole custody. The father is required to pay his share to the mother, namely his basic parental contribution plus, in this example, his share of child care expenses.


The father has sole custody
Division 1 of Part 5 of the Form

Basic annual contribution of both parents

$8,880

Basic parental contribution of the father (75% of the basic annual contribution of both parents)

$6,660

Share of child care expenses assumed by the father (net of taxes) (75% of $2,000)

$1,500

Total contribution of the father

$8,160

Basic parental contribution of the mother (25% of the basic annual contribution of both parents)

$2,220

Share of child care expenses assumed by the mother (net of taxes) (25% of $2,000)

$500

Total contribution of the mother and child support payable

$2,720

The father's total contribution is not paid out but represents the share of his disposable income that he spends on his children, of which he has sole custody. The mother is required to pay her share to the father, namely her basic parental contribution plus, in this example, her share of child care expenses.


The mother has sole custody (74% of custody time) and the father has visiting and prolonged outing rights (26% of custody time)
Division 1.1 of Part 5 of the Form

Basic annual contribution of both parents

$8,880

Total parental contribution (including child care expenses net of taxes)

$10,880

Adjustment for the father's visiting and prolonged outing rights (26% - 20% = 6% x $8,880)

$532.80

Adjusted basic parental contribution ($10,880 - $532.80)

$10,347.20

Contribution of the mother (25% x $10,347.20)

$2,586.80

Contribution of the father and child support payable (75% x $10,347.20)

$7,760.40

The adjustment for visiting and prolonged outing rights is calculated on the contribution of both parents, and not directly on the support payable. The purpose of the adjustment is to encourage the non-custodial parent to exercise visiting rights which, in this example, would allow the children to spend more time with their father. Also note that, as shown in the above example, no adjustment is made to the first 20%.


Custody shared equally between mother and father (50% - 50%)
Division 3 of Part 5 of the Form

 

Father

Mother

Basic annual contribution of both parents

$8,880

Basic parental contribution of each parent based on disposable income

$6,660

$2,220

Cost of care for each parent

$4,440

$4,440

Child support payable by the father
$2,220 ($6,660 - $4,440) + $1,500 (child care expenses net of taxes)

$3,720

 

Child support payable by the mother

 

$0

In this case, the cost of care for each parent is based on the following calculation:

Basic annual contribution of both parents x percentage of custody time:
$8,880 x 50% = $4,440

Where custody is shared equally, the basic annual contribution of both parents is divided equally. In this example, the child support payable by the father to the mother is established by subtracting the cost of care for each parent from the support contribution, and adding the applicable share of child care expenses.

Effects of shared custody on the division of joint expenses

In cases of shared custody, the division of joint expenses is often a point of dispute. Joint expenses are the expenses paid from time to time on goods or services such as clothes, school supplies, sports activities, etc.

In cases of sole custody, the situation is simpler, since the amount of the support payment covers all the expenses related to caring for a child (housing, food, clothing, education, health, recreation, etc.). The only expenses paid for directly by the non-custodial parent are those incurred directly as a result of visiting and outing rights.

In cases of shared custody, child support compensates for the difference between what each parent is expected to pay to meet the needs of the child (the basic parental contribution, line 531) and what that parent actually spends (the cost of care, line 532), to ensure that each parent has the necessary resources to cover the cost of meeting the child’s needs. Once the support amount has been determined in line 534 (annual support payable), the joint expenses should be paid by each parent in proportion to custody time. However, in reality it is sometimes difficult to keep track of the expenses and it may be easier for the parents to find another way to divide them up. For example, they could estimate the annual cost of clothing, and one parent could then pay the other the relevant percentage of the total (between 40% and 60%), leaving that parent with full responsibility for buying the clothes.

The mother has sole custody of the first child, and custody of the second child is shared between the parents (50% - 50%)
Division 4 of Part 5 of the Form

  

Father

Mother

Basic annual contribution of both parents

$8,880

Average cost per child ($8,880 ÷ 2)

$4,440

SOLE CUSTODY

Cost of care for the child in sole custody

$4,440

Basic parental contribution of each parent

$3,330
(75% of the average for the child)

$1,110
(25% of the average for the child)

Basic annual child support for the child in sole custody

$3,330

 

SHARED CUSTODY

Cost of care for the child in shared custody

$4,440

Basic parental contribution of each parent

$3,330
(75% of the average for the child)

$1,110
(25% of the average for the child)

Cost of shared custody for each parent ($4,440 x 50 %)

$2,220

$2,220

Basic annual child support payable for the child in shared custody

$1,110

 

SUMMARY

Basic annual child support for the child in sole custody

$3,330

 

Basic annual child support for the child in shared custody

$1,110

 

Total basic annual child support

$4,440

 

Contribution for expenses (75 % of net child care expenses)

$1,500

 

Total annual child support payable

$5,940

 

In a situation involving a combination of types of custody, the first step is to calculate the average cost for one child, which is the amount in the Basic Parental Contribution Determination Table divided by the number of children concerned. That average amount is then used in the calculation for each type of custody, taking into account the number of children concerned. In the above example, one child is in sole custody and one is in shared custody; the average cost for one child is used in the calculation for each type of custody. At the end of the Division, the Summary adds the support amounts payable for both children to the contribution for child care expenses, giving the total annual child support payable.

12. Do the Rules have an impact on the method used to calculate the amount of spousal support paid to a former spouse?

Although the support determination model does not apply to spousal support, it stipulates that spousal support amount is determined after the child support amount has been established.

This is to ensure that the child support will not be reduced because, for example, a parent maintains that he or she is already paying spousal support to the former spouse.

The method used to determine spousal support payable to a former spouse is still the method developed over the years in the case law, based on the provisions of the Civil Code of Québec and the federal Divorce Act Clicking on this icon will take you to another website..


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Agreements between parents and child support adjustments

13. Is it possible for parents to agree on an amount of child support that is different from the amount determined under the Rules?

Yes. However, the parents must still complete the Form, filling out Part 7 entitled Agreement between parents and giving the reasons for the difference be-tween the support payable under the Rules and the support they have agreed on. The reasons must also be given in their written agreement.

The court to which the agreement is submitted must ensure that the amount agreed on is sufficient to meet the needs of the child or children concerned, and this is why the reasons for the difference in the agreed amount, whether higher or lower than the amount determined by the Rules, must be stated in the agreement and in Part 7 of the Form. The reasons will also be useful if the amount of the support payment is ever reviewed.

14. Can a parent challenge the amount calculated according to the Rules?

In certain circumstances, a parent may ask the court to reduce or increase the amount of child support payable if the parent can prove that the amount is causing him or her undue hardship.

For example, a parent may invoke the expense involved in exercising visiting rights, or the repayment of debts reasonably incurred for family needs. An adjustment may be granted if the parent also has to pay support for a person other than a child. It is up to the court to decide whether the reasons given constitute undue hardship.

Conversely, the parent receiving the support may, for the same reasons, request that it be increased. Based on the factual evidence, the court may order or deny an increase in the amount.

The value of each parent’s assets or the resources available to the children are also factors the judge will consider when deciding an application to have child support increased or reduced.

As a consequence of the amendments to the Civil Code of Québec that came into force on April 22, 2004, the parents’ obligations of support regarding their children born of a previous or subsequent union may be taken into account by the court in determining child support if the court is of the opinion that the obligations entail hardship for either parent, rather than "undue hardship" as was the case under the former legislation.

The intent of the amendments is to introduce a criterion less stringent than “undue hardship”. However, the amendments also clearly indicate that the amount of child support will not be automatically increased or reduced simply because the parent paying or receiving support has other children or becomes the father or mother of a new child.

For example, on receiving an application for review, the court may decide to reduce the support payable by a parent who has difficulty meeting the needs of his or her other children with another partner. The court may also decide to increase the support payable by a father if his former spouse gives birth to a new child and has difficulty meeting the needs of all her children.

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Basic Parental Contribution Determination Table

15. What is the basis for the amounts that appear in the Basic Parental Contribution Determination Table?

The Table is based on estimates of how much families at different income levels spend to care for their children. The estimate was produced using Statistics Canada data on the goods and services purchased by Québec families. An analysis was carried out to calculate the impact of the presence of children in a family by comparing the costs of families with children to the costs of families without children. This allowed the average expenditure per child in our society to be determined for each family income bracket.

As a result, the amounts in the Table show the average amount spent by families to meet all the needs of their children, depending on the income of each family and the number of children in the family. Since January 1, 2004, the amounts have been adjusted each year as needed, in particular following changes to the federal and provincial tax systems.

Procedure and documents

16. What documents must parents submit in connection with the support determination process?

The parents must complete the Child Support Determination Form and enter their annual income. They must submit the prescribed documents with the Form: pay slips, business financial statements, statement of income and expenses for rental property, copies of federal and provincial income tax returns and tax assessments for the last fiscal year, as well as any other document that establishes their income (statement from the CSST, Régie des rentes or private insurance company).

The parents must also complete the Sworn Statement under Article 827.5 of the Code of Civil Procedure. No child support application will be processed unless this Form has been duly completed with the information prescribed by regulation. The information it contains (particularly the social insurance number) is used by the support payments division (Direction principale des pensions alimentaires) at Revenu Québec to open a support collection file. A missing or incomplete Form may delay the processing of an application for collection.

17. At what stage of a separation or divorce proceeding is the amount of child support determined?

At the very beginning. The Child Support Determination Form and related documents must be sub-mitted with every application for child support, or the application will not be heard by the court. In addition, the application, including the Form and documents, must be served on the opposing party, except if the former spouses completed and filed the Form together.

The law also requires a parent who wishes to oppose an application to complete and produce a Child Support Determination Form.

18. Is all child support determined under the Rules subject to the new tax-neutral measures?

In general, yes, although there are some exceptions. For more information, contact your regional Revenu Québec office, or see the brochure The Tax Effects of Separation and Divorce Clicking on this icon will take you to another website. (IN-128-V).

19. Did the 1997 reform introduce any changes to the automatic collection of support payments?

No. Revenu Québec still collects all child support payments ordered by a court after December 1, 1995.

Related document
Basic Parental Contribution Determination Table 2014
All tables
Child Support Determination Form
Sworn Statement under Article 827.5 of the Code of Civil Procedure


Affordable review of a family court judgment and low-cost on-line service to recalculate support payments

The Homologation Assistance Service helps parents to make changes to a court judgment on child custody, access rights, child support payments, or child and spousal support payments, once both parents have agreed on the changes to be made, with or without mediation.

The Service administratif de rajustement des pensions alimentaires pour enfants recalculates support payments for minor children in simple cases where a parent’s income has changed, without involving the courts.

For more information, see the legal aid section.

   

For more information

Various information documents on Revenu Québec's support payment collection program:
     • The Payment of Support Clicking on this icon will take you to another website. (IN-901-V)
     • Support payment indexation rates Clicking on this icon will take you to another website.
     • The Tax Effects of Separation and Divorce Clicking on this icon will take you to another website. (IN-128-V)
Application for exemption from the requirement to make support payments to Revenu Québec:
     • Application for exemption
The addresses and telephone numbers of Québec courthouses:
     • Courthouses
Which judicial district a municipality is located in:
     • Search for a judicial district
Regulation respecting the determination of child support payments:
     • Code of Civil Procedure Clicking on this icon will take you to another website. (chapter C-25, art. 825.8; 1996, c. 68, s. 2)
Excerpts from the Civil Code of Québec and the Code of Civil Procedure of Québec:
     • Excerpts (updated to 1 April 2014)
An Act to amend the Civil Code of Québec and the Code of Civil Procedure as regards the determination of child support payments
     • Publications du Québec
Federal Child Support Guidelines:
     • Department of Justice of Canada Clicking on this icon will take you to another website.
Comité de suivi du modèle québécois de fixation des pensions alimentaires pour enfants (the monitoring committee for the Québec model for the determination of child support):
     • Report of the monitoring committee (in French)
     • Complementary report of the monitoring committee (in French)
The document When a Couple Separates (Services Québec) includes general information on the various aspects of separation and divorce for married couples and couples in a civil union and for de facto spouses:
     • When a Couple Separates Clicking on this icon will take you to another website.
Divorce Act:
     • Department of Justice Canada Clicking on this icon will take you to another website.
The Work Premium program:
     • Revenu Québec Clicking on this icon will take you to another website.
The child assistance measure forming part of Québec's family policy:
     • Régie des rentes du Québec Clicking on this icon will take you to another website.
Family-related government transfers:
     • Canada Child Tax Benefit Clicking on this icon will take you to another website.
     • Universal Child Care Benefit Clicking on this icon will take you to another website.
Juridical and non-juridical days:
     • Court calendar ( 29 Kb)

When reading this brochure, you should bear in mind that the information given is general in nature. You may not find exactly what you are looking for concerning your own situation. Given the importance of the choices to be made, you should consider obtaining professional advice before making a decision.

If you find some of the information difficult to understand, do not hesitate to contact us. Please note, however, that we cannot interpret the information to apply it to a specific situation.

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Latest update: April 3, 2014



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