FORMULA FOR THE TABLE OF AMOUNTS CONTAINED IN THE FEDERAL CHILD SUPPORT GUIDELINES: A TECHNICAL REPORT

[ Previous Page ]

CSR-1997-1E

December 1997

Child Support Team
Research Report

Department of Justice Canada

TABLE OF CONTENTS

• 1.0 INTRODUCTION
• 2.0 UNDERLYING PRINCIPLES AND ASSUMPTIONS
• 3.0 THE MODEL
• 4.0 INCOME
• 5.0 TAX VARIABLES
• 6.0 MODIFICATION TO THE FORMULA FOR BASIC NEEDS
• 7.0 MODIFICATION TO THE FORMULA AT LOW INCOME LEVELS
• 8.0 MODIFICATION TO THE FORMULA TO SMOOTH THE CURVE
• 9.0 USE OF THE CHILD SUPPORT TABLES
• 10.0UPDATING THE TABLES

APPENDICES

• Appendix 1 - Federal, Provincial and Territorial Tax Parameters Used in Formula
• Appendix 2 - Sample Tables Generated by the Formula

LIST OF TABLES

• Table 1 - The Statistics Canada 40/30 Equivalence Scale (After-Tax)
• Table 2 - Marginal Capping Rates in the Transition Zone

LIST OF FIGURES

• Figure 1- Finances of the Post Separation Households
• Figure 2 - Effect of Capping Versus No-Capping on Child Support Table Amounts

[ Previous Page ]