New Brunswick Canadian Child Support Calculator

Child support in New Brunswick uses the Federal Child Support Guidelines table system based on the paying parent's gross annual income, province of residence, and number of children. Under Section 3 of the Guidelines (SOR/97-175), you look up the monthly amount in the New Brunswick table—for instance, a parent earning $50,000 with one child pays $433 per month under the 2025 tables. The table amount may be adjusted for Section 7 special expenses or shared parenting arrangements where each parent has the child at least 40% of the time.

Section 7 special or extraordinary expenses are costs paid in addition to the table amount and shared between parents proportionally to their incomes. These include childcare expenses due to employment or education, medical and dental insurance premiums, health-related expenses exceeding $100 annually (orthodontics, counselling, prescriptions), post-secondary education costs, and extracurricular activities deemed extraordinary. The expense must be necessary in the child's best interests, reasonable given the parents' means, and consistent with the family's pre-separation spending patterns.

When each parent exercises parenting time for at least 40% of the year (146 days or 3,504 hours annually), Section 9 of the Federal Child Support Guidelines allows courts to consider a set-off approach. Each parent's table obligation is calculated based on their income, and typically the lower amount is subtracted from the higher amount. However, the set-off is not automatic—courts must also analyze the increased costs of shared parenting arrangements and each parent's ability to meet the child's financial needs, following the three-factor test established in the Supreme Court case Contino v. Leonelli-Contino (2005).

Child support calculations use the paying parent's gross annual income as reported on line 15000 of their Canadian income tax return. Income includes employment earnings, self-employment income, investment income, rental income, and certain government benefits. Courts may impute income if a parent is intentionally unemployed or underemployed, failing to disclose income fully, or deriving unreported benefits from a corporation or trust. Both parents must exchange complete financial disclosure including three years of tax returns and notices of assessment.

Yes, child support can be modified when there is a material change in circumstances affecting either parent's income or the child's needs. This includes job loss, significant salary increases or decreases, changes in parenting time arrangements, or new Section 7 expenses. New Brunswick offers a Child Support Recalculation Service for families with existing court orders or agreements where both parents live in the province—this administrative process adjusts support based on updated income information without requiring a court application, making modifications faster and less expensive than returning to court.

Child support in New Brunswick continues until the child reaches the age of majority (19 years old) or becomes financially independent, whichever occurs later. Unlike many U.S. states, Canadian courts routinely extend child support beyond the age of majority for children enrolled in post-secondary education programs, including college and university. The duration depends on the child's program length and whether they remain financially dependent on their parents. Courts consider factors such as the child's enrollment status, academic performance, ability to contribute to their own expenses through part-time work, and the parents' ability to pay.

For annual incomes exceeding $150,000, Section 4 of the Federal Child Support Guidelines requires parents to pay the full table amount on the first $150,000 plus an additional amount on income above that threshold. Courts determine the additional amount based on the children's condition, means and needs, the financial ability of each parent to contribute, and any Section 7 expenses. While courts may apply the table's specified percentage to income over $150,000, they have discretion to adjust this amount—though there is a strong presumption toward using guideline amounts, and deviations are rare unless the income substantially exceeds $150,000.

Extracurricular activities such as sports, music lessons, and camps may qualify as Section 7 extraordinary expenses if they meet the necessity and reasonableness test under the Federal Child Support Guidelines. The activity must be necessary in the child's best interests and reasonable given the parents' means and the family's pre-separation spending patterns. Not all extracurriculars qualify—routine recreational activities are generally covered by the table amount, while intensive programs, competitive sports, or specialized instruction may be considered extraordinary and shared proportionally between parents based on their incomes after deducting any contribution from the child.