Spousal support and child support in New Brunswick serve fundamentally different purposes and follow separate calculation methods under Canadian law. Child support is a non-negotiable obligation calculated using the Federal Child Support Guidelines based solely on the payor's income and number of children, while spousal support depends on multiple factors including marriage length, income disparity, and economic disadvantage. New Brunswick courts prioritize child support over spousal support when both are at issue, and the two payments have opposite tax treatments: spousal support is taxable income for the recipient and deductible for the payor, whereas child support is tax-neutral for both parties.
Key Facts: Alimony vs. Child Support in New Brunswick
| Factor | Child Support | Spousal Support |
|---|---|---|
| Governing Law | Federal Child Support Guidelines (SOR/97-175) | Divorce Act, R.S.C. 1985, c. 3, s. 15.2 + SSAG |
| Filing Fee | $110 total (petition + clearance certificate) | $110 total (same petition) |
| Calculation Method | Fixed tables based on income | Formula ranges (1.5-2% of income gap per year married) |
| Tax Treatment | Not taxable/not deductible | Taxable to recipient/deductible to payor |
| Priority | First priority | Secondary to child support |
| Duration | Until age 19 (or longer for students/disabilities) | 0.5-1.0 years per year married; indefinite after 20 years |
| Residency Requirement | One year in New Brunswick | One year in New Brunswick |
| Waiting Period | None for support orders | 31-day appeal period after divorce |
What Is Child Support in New Brunswick?
Child support in New Brunswick is a mandatory payment from one parent to another calculated using the Federal Child Support Guidelines, which produce fixed monthly amounts based on the paying parent's gross annual income and number of children. Under SOR/97-175, a parent earning $60,000 annually pays approximately $556 per month for one child, $898 for two children, or $1,152 for three children according to the October 2025 Federal Tables. The paying parent cannot negotiate lower amounts, and courts enforce these table amounts as minimum baseline obligations regardless of the parents' relationship or circumstances.
New Brunswick adopted the Federal Child Support Guidelines through NB Regulation 2021-19, effective March 1, 2021. The minimum income threshold triggering a child support obligation increased from $13,000 to $16,000 under the 2025 Federal Tables, meaning parents earning below $16,000 annually have no table-based obligation. Child support continues until the child reaches age 19 in New Brunswick, though courts extend support for adult children enrolled full-time in post-secondary education or children with disabilities who cannot become self-sufficient.
Section 7 Special or Extraordinary Expenses
Beyond the basic table amount, Section 7 of the Federal Child Support Guidelines requires parents to share special or extraordinary expenses in proportion to their incomes. If one parent earns $80,000 and the other earns $40,000, they split Section 7 expenses 67% and 33% respectively. These expenses must be necessary for the child's best interests and reasonable given both parents' means.
Section 7 expenses include childcare costs resulting from employment, health-related expenses exceeding $100 annually after insurance (orthodontics, therapy, prescriptions), extraordinary primary or secondary education costs, post-secondary tuition and residence, and extracurricular activities meeting the "extraordinary" threshold. An Ontario court approved over $35,000 in Section 7 expenses for a child with autism requiring physiotherapy, occupational therapy, counselling, and specialized schooling, demonstrating how these costs can substantially exceed base table amounts.
Shared Parenting Time Adjustments
When each parent has the child at least 40% of the time (shared parenting arrangement), courts apply a different calculation method under Section 9 of the Federal Child Support Guidelines. Rather than using the table amount directly, courts consider both parents' table amounts, the increased costs of shared parenting, and each household's actual needs. This often results in the higher-earning parent paying the difference between what each would owe under the tables, though courts retain discretion to adjust based on the child's circumstances.
What Is Spousal Support in New Brunswick?
Spousal support in New Brunswick is a discretionary payment ordered under Section 15.2 of the Divorce Act when one spouse experiences economic disadvantage from the marriage or its breakdown. Unlike the fixed child support tables, spousal support uses the Spousal Support Advisory Guidelines (SSAG) to produce a range of appropriate amounts, with courts selecting a figure within that range based on the specific circumstances. The SSAG without-child formula calculates 1.5% to 2.0% of the gross income difference between spouses, multiplied by years of marriage, capping at 37.5% to 50% of the income gap after 25 years.
The Divorce Act, R.S.C. 1985, c. 3, Section 15.2(6) establishes four statutory objectives for spousal support orders: recognizing economic advantages or disadvantages arising from the marriage, apportioning financial consequences of caring for children beyond basic child support, relieving economic hardship from the breakdown, and promoting each spouse's economic self-sufficiency within a reasonable period. Courts must balance all four objectives rather than prioritizing self-sufficiency alone, as confirmed in Morneau v. Morneau.
SSAG Without-Child Formula
For couples without dependent children, the SSAG without-child formula produces a range of 1.5% to 2.0% of the difference in the spouses' gross incomes multiplied by the number of years of cohabitation. In a 15-year marriage where one spouse earns $120,000 and the other earns $40,000 (an $80,000 difference), the formula yields monthly support of $1,500 to $2,000 (1.5-2.0% × $80,000 × 15 years, divided by 12). Duration runs 0.5 to 1.0 years for each year of marriage, meaning this 15-year marriage would produce support lasting 7.5 to 15 years.
SSAG With-Child Formula
When dependent children exist, the SSAG with-child formula targets 40% to 46% of combined Individual Net Disposable Income (INDI) for the recipient spouse after accounting for the payor's child support obligation. This formula recognizes that child support reduces the payor's available income and that the recipient parent often sacrifices career advancement to provide primary care. The with-child formula typically produces higher spousal support amounts than the without-child formula because it accounts for ongoing child-related career limitations.
The Rule of 65 for Indefinite Support
The Rule of 65 grants indefinite spousal support duration when the sum of the years of marriage plus the recipient's age at separation equals or exceeds 65, even for marriages under 20 years. A 12-year marriage ending when the recipient spouse is 55 qualifies for indefinite duration because 12 + 55 = 67. The rule requires at least 5 years of marriage to apply and uses the recipient's age at the separation date, not at trial. After 20 years of marriage, support duration becomes indefinite regardless of age.
Key Differences Between Alimony vs. Child Support in New Brunswick
The fundamental difference between alimony and child support in New Brunswick lies in their legal basis: child support is a right belonging to the child that parents cannot waive by agreement, while spousal support is a right belonging to the spouse that can be negotiated, limited, or waived in a separation agreement or prenuptial contract. Courts will set aside inadequate child support arrangements even when both parents agreed to them, but generally respect spousal support waivers made with independent legal advice and full financial disclosure.
Tax Treatment: Deductible vs. Tax-Neutral
Periodic spousal support payments are fully tax-deductible for the payor (claimed on Line 22000 of the T1 return) and taxable income for the recipient (reported on Line 12800), creating a significant financial planning consideration. A $2,000 monthly spousal support payment costs the payor less than $2,000 net because of the tax deduction, while the recipient receives less than $2,000 net after paying income tax on the amount. Child support payments made after May 1, 1997 have no tax consequences for either party: not deductible by the payor and not taxable to the recipient.
For spousal support to qualify for deductible/taxable treatment, the CRA requires a written separation agreement or court order specifying periodic payments. Lump-sum spousal support settlements are not tax-deductible, which can affect how parties structure overall support packages. If an agreement specifies one combined amount for both spousal and child support without separating them, the CRA treats the entire amount as child support (non-deductible).
Priority: Child Support Comes First
Section 15.3(1) of the Divorce Act mandates that courts give priority to child support when determining applications for both types of support simultaneously. If the payor's income cannot fully satisfy both child support table amounts and the SSAG spousal support range, child support receives full payment first and spousal support is reduced or eliminated. This priority reflects Canadian family law's principle that children's needs take precedence over spousal claims, though courts may increase spousal support once child support obligations end.
Duration: Fixed End vs. Variable Term
Child support in New Brunswick has a relatively predictable endpoint: the child reaching age 19, or completion of post-secondary education in the case of full-time students. Spousal support duration depends entirely on marriage length and the recipient's circumstances. A 5-year marriage produces SSAG-recommended duration of 2.5 to 5 years, while a 20-year marriage yields indefinite support with no predetermined end date. Either spouse can apply to vary spousal support based on material changes in circumstances, making its duration inherently less certain than child support.
Calculation: Tables vs. Formulas
Child support calculation is nearly mechanical: identify the payor's gross annual income, count the children, and look up the monthly amount in the Federal Child Support Tables. A New Brunswick parent earning $75,000 with two children owes approximately $1,107 per month regardless of any other factor. Spousal support calculation requires analyzing marriage length, income disparity, childcare responsibilities, career sacrifices, employment prospects, age, health, and the four statutory objectives under Section 15.2(6). Two couples with identical incomes and marriage lengths may receive different spousal support orders based on their individual circumstances.
Common-Law Partners and Support Rights in New Brunswick
New Brunswick's Family Law Act (SNB 2020, c. 23) extends spousal support rights to common-law partners meeting specific thresholds, though these couples must apply to provincial court rather than seeking divorce (which requires legal marriage). Common-law partners qualify for spousal support if they cohabited continuously for at least 3 years with one partner substantially dependent on the other for support, or if they share a biological or adopted child together regardless of cohabitation duration. Once eligible, common-law partners receive the same SSAG analysis for amount and duration as married spouses.
Common-law partners must apply for spousal support within one year of separation, a strict deadline that does not apply to married couples divorcing under the federal Divorce Act. Unlike married spouses, common-law partners have no automatic property division rights under New Brunswick's Marital Property Act, though they may have claims based on unjust enrichment or constructive trust doctrines. Cohabitation agreements can address both spousal support and property division between common-law partners before any dispute arises.
Filing for Support in New Brunswick
The Court of King's Bench, Family Division handles all divorce and support proceedings in New Brunswick. Filing for divorce costs $110 total: $100 for the petition and $10 for the Clearance Certificate from the Central Registry of Divorce Proceedings in Ottawa under Rules of Court, Rule 72.24. At least one spouse must have been habitually resident in New Brunswick for one year immediately before filing. After the divorce judgment becomes effective, obtaining a Certificate of Divorce (Form 72O) costs an additional $7.
New Brunswick residents receiving social assistance under the Family Income Security Act or represented by domestic Legal Aid are exempt from filing fees. The Registrar also has discretion to waive fees when a solicitor certifies that legal services are provided without charge and payment would impose financial hardship. Uncontested divorces typically finalize within 4 to 8 weeks after filing, while contested matters involving spousal or child support disputes may take 12 to 18 months or longer depending on court scheduling and the complexity of financial issues.
Child Support Recalculation Service
New Brunswick operates a Child Support Recalculation Service that automatically adjusts child support amounts annually based on updated income information, without requiring parties to return to court. This administrative process uses the Federal Child Support Tables to recalculate the payor's monthly obligation whenever income changes by more than the prescribed threshold. The service reduces litigation costs and ensures child support keeps pace with inflation and income growth.
Modifying Alimony vs. Child Support in New Brunswick
Both spousal support and child support orders can be varied when a material change in circumstances occurs, but the threshold differs slightly. For child support, income changes automatically justify recalculation under the Federal Tables. For spousal support, courts examine whether the change was foreseeable at the time of the original order, whether it affects the basis on which support was ordered, and whether the change is significant enough to warrant variation. Job loss, retirement, remarriage of the recipient, or significant income increases or decreases commonly trigger variation applications.
The test for varying spousal support orders under Section 17 of the Divorce Act requires demonstrating a change that, had it been known at the time of the original order, would likely have resulted in a different order. Courts are reluctant to vary final spousal support orders based on circumstances that existed but were not disclosed during the original proceedings. Child support modifications face fewer barriers because children's needs take priority over finality concerns, and the Federal Tables provide objective benchmarks making recalculation relatively straightforward.
Enforcement When Support Goes Unpaid
New Brunswick's Family Support Orders Service (FSOS) enforces both child support and spousal support orders through mechanisms including wage garnishment, federal fund interception (income tax refunds, EI benefits, GST credits), driver's license suspension, passport denial, and reporting to credit bureaus. The enforcement mechanisms apply equally to both types of support, though courts may prioritize child support arrears when the payor has limited ability to pay. Interest accrues on unpaid support at the rate prescribed by regulation.
Payors who deliberately avoid support obligations face contempt of court proceedings that can result in fines or imprisonment. However, courts recognize that incarceration rarely improves payment prospects and typically reserve this remedy for willful non-compliance rather than genuine inability to pay. The MEP (Maintenance Enforcement Program) can suspend professional licenses and register liens against real property to secure support arrears.