A repeatable annual process for exchanging income, recalculating amounts and documenting changes.
Use it when: each year or before a scheduled support review.
Download the worksheetCurrent legal informationReviewed through July 2026This guide provides general information, not advice about a specific matter.
Use these worksheets to produce cleaner calculator inputs, organize annual disclosure and separate base support from special expenses before discussing settlement.
A repeatable annual process for exchanging income, recalculating amounts and documenting changes.
Use it when: each year or before a scheduled support review.
Download the worksheetFlags situations where total income on a tax return (line 15000) may not be the right income to use for support.
Use it when: before relying on a calculator result or making an income-based proposal.
Download the worksheetTracks each special or extraordinary child expense, its net cost after reimbursements and tax benefits, consent and each parent’s proposed share.
Use it when: for childcare, medical, education, post-secondary or extraordinary activity expenses.
Download the worksheetA form should do more than collect facts. These notes explain the hidden issue each worksheet is intended to surface, using concrete examples rather than a generic list of legal topics.
An annual review is a process, not just a new calculator printout. We track what was exchanged, whether income needs adjustment, the effective date of any change and how overpayments or arrears will be handled so the same disagreement does not return next year.
For example: If income rises from $105,000 to $128,000 because of a bonus, the questions include whether the bonus is recurring, what the agreement says about review dates and when the revised amount starts. A number without those implementation terms can create a second dispute.
Taxable income is a starting point, not always the support answer. Owner-managed companies, non-recurring gains, stock compensation, deductible expenses and income that changes sharply from year to year require a closer look before a calculator result is treated as reliable.
For example: A shareholder reports a $95,000 salary while the company retains another $160,000 and pays a vehicle expense. That does not mean every corporate dollar is automatically personal income. It does mean the records must show business needs, available funds and personal benefits before support income can be tested.
The invoice is not always the amount to divide. We isolate the net expense, confirm whether it fits a recognized category, record consent and apply the agreed or legally relevant sharing method. Clear administration terms often prevent more conflict than the percentage itself.
For example: An $8,000 orthodontic bill may fall to $5,000 after confirmed insurance and tax benefits. At a 60/40 income share, the working allocation would be $3,000 and $2,000—not 60/40 of the original invoice. The ledger keeps each assumption visible for review.
Child support is the right of the child. The applicable child-support guidelines are law and generally determine a starting table amount from the payor’s guideline income, province of residence and number of children. Spousal support begins with a separate threshold question: whether a spouse or adult interdependent partner has entitlement on compensatory, non-compensatory or contractual grounds.
An income difference alone does not establish spousal-support entitlement. And calculating a table child-support amount does not necessarily settle the final obligation.
Updated Federal Child Support Tables took effect October 1, 2025. They apply to support periods from that date forward; the 2017 tables remain relevant to earlier periods. Alberta’s provincial child-support framework is designed to produce consistent calculations in non-divorce cases.
The table amount is generally based on the payor’s before-tax guideline income, the number of children and the table for the province or territory where the payor resides. Income over $150,000, self-employment, corporate income, non-recurring income, deductions and imputed income require additional analysis.
Hypothetical only: Parent A earns $100,000, Parent B earns $50,000, both live in Alberta, and one eight-year-old child spends at least 40% of the year with each parent. Using those inputs, our live child-support calculator currently produces a net estimate of $475 per month, or $5,700 per year, from Parent A to Parent B.
That number is a useful starting point, not a legal conclusion. Section 9 also requires consideration of the two table amounts, increased costs of shared parenting, and the conditions, means, needs and other circumstances of each parent and child. Special expenses are additional. If the actual schedule, incomes or expenses differ from the assumptions, the estimate should be recalculated before it is used in a proposal.
Where each parent exercises at least 40% of parenting time over the course of a year, section 9 of the Federal Child Support Guidelines applies. The result is not automatically a simple set-off of the two table amounts. The court must consider the table amounts for each parent, increased costs of shared parenting and the conditions, means, needs and other circumstances of each parent and child.
Split parenting, where each parent has the majority of time with one or more children, uses a different guideline rule. Accurate time data and a clear understanding of the actual arrangement are important.
Eligible section 7 expenses can be added on top of the base child-support amount. Depending on the circumstances, these include childcare needed for work or education, the child's share of medical and dental insurance, certain health costs, extraordinary educational expenses, post-secondary expenses and extraordinary extracurricular costs.
The analysis weighs necessity, reasonableness, the family's spending pattern before separation and the nature of the expense. The net cost — after subsidies, benefits and tax consequences — is generally shared in proportion to parental incomes, subject to the governing guideline and any agreement or order.
The Divorce Act governs spousal support for divorcing spouses. Alberta’s Family Law Act can govern support between adult interdependent partners and married spouses outside a divorce claim. Objectives include recognizing economic advantages and disadvantages, sharing consequences of childcare, relieving economic hardship and encouraging reasonable self-sufficiency.
The Spousal Support Advisory Guidelines are not legislation. Once entitlement is established, they provide ranges for amount and duration. The correct formula depends on whether there are dependent children and concurrent child support. Income, relationship length, roles during the relationship, childcare, property division, age, health, need and ability to pay can all affect the result.
Hypothetical only: spouses aged 40 and 38 have gross incomes of $100,000 and $50,000, a ten-year relationship, no dependent children and an established basis for entitlement. Our live calculator currently returns a without-child-support range of approximately $625 to $833 per month, with a midpoint near $729, and a duration range of five to ten years.
The result does not decide entitlement and assumes the entered incomes are the legally appropriate incomes. Property division, compensatory factors, illness, debt, prior support obligations, tax treatment and other SSAG exceptions can move the analysis.
In Spring v Spring, 2022 ABCA 19, a case argued by Heather Fraese, the Alberta Court of Appeal upheld the imputation of income to a stay-at-home parent. In Matti v Matti, 2026 ABKB 478, the Court varied a 2004 child-support order back to August 2007 after finding effective notice and blameworthy non-disclosure. Robert Woodward represented the successful applicant mother.
Matti is a concrete reminder that a zero-dollar historical order and delay in bringing a formal application do not necessarily end the inquiry. Ongoing disclosure, effective notice, the payor’s knowledge and the evidentiary record can determine how far back a variation reaches.
Reliable support outcomes depend on current disclosure. For business owners, shareholders, commissioned workers, people with trusts or benefits, and anyone whose income fluctuates, tax returns and notices of assessment are only the starting point. Your agreement should say exactly what gets exchanged each year and how adjustments will actually be implemented.
An existing order does not change automatically when income, employment, parenting or a child's circumstances change. The governing order, agreement and statute determine whether variation, review, recalculation or enforcement is available.
Alberta’s Maintenance Enforcement Program can collect and enforce registered child- and spousal-support obligations. Arrears remain enforceable unless changed by agreement or court order through a legally available process.
Child support is generally neither deductible by the payor nor taxable to the recipient. Periodic spousal support may be deductible and taxable when statutory conditions are met; lump sums and non-periodic arrangements require separate tax analysis.
Our child- and spousal-support calculators are good at organizing an initial estimate. What they cannot do: decide entitlement, determine guideline income from incomplete disclosure, choose the correct legal formula in every case, or replace advice about unusual facts.
Use current income documents and confirm the applicable period. A historical calculation may require the table and tax assumptions that applied at that time.
Laws, court procedures and the application of legal tests can change. Obtain advice about the facts, deadlines and documents in your matter.
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