The child support "grid"...

I recently heard a radio talk show host refer to a "child support grid". I have heard this phrase used in other contexts as well. What does it mean?

The "grid", otherwise known as a "table", is a tool which assists us in calculating the first of the two components of child support, commonly known as the "table amount".

Child support in Canada is generally calculated using both federal and provincial legislation (depending on whether the parents of the child were married or not) called the Child Support Guidelines. This legislation includes a series of tables which set out monthly amounts payable by the parent with whom the child or children in question do not live primarily, in different Provinces and based on different income levels. 

These tables are sometimes referred to as "grids" because they actually look like grids. On the left hand side of each table, there is a column with incremental income amounts and to the right are corresponding table child support amounts, depending on the number of children involved.

There is a separate table for each Province because the cost of raising children varies from location to location. 

The child support amounts set out in the grid represent the monthly amount to be paid by the non-residential parent to the primary residential parent, on a monthly and repeating basis - the tables do not provide for an automatic terminating event or date - that is a question which depends on the facts of each particular case.

The amounts provided for in the tables are "net" to the recipient parent. This means that no tax is paid by that parent on the table amount received. Correspondingly, the payor parent does not have an opportunity to deduct these amounts for tax purposes (this is different than the tax treatment of periodic spousal support).