New Brunswick Child Support Laws: Guidelines and Calculations

The Basics of Calculation

The calculation of child support is relatively formulaic. The primary factors are:

• The gross annual income of the paying parent.
• The number of eligible children.
• The residency of the paying parent (New Brunswick).

Income is determined by reviewing the parent's Income Tax Return and Notice of Assessment. The "Total Income" line is the starting point, with adjustments made for union dues, employment expenses, and other specific items.

New Brunswick law prioritizes the child's right to share in their parents' income.

Child Support Tables

Once the income is established, the Child Support Tables dictate the monthly base amount. This table amount is presumed to be the correct amount of support.

For example, a payor earning $50,000 with one child will pay a set monthly fee. This amount is non-taxable in the hands of the recipient and not tax-deductible for the payor.

Special Expenses (Section 7)

Beyond the monthly table amount, parents generally share the cost of "special or extraordinary expenses" in proportion to their incomes. Common Section 7 expenses include:

• Daycare or childcare costs incurred to allow a parent to work or study.

• Medical and dental insurance premiums for the child.

• Uninsured health costs (orthodontics, prescription drugs).

• Post-secondary education.

• Extraordinary costs for extracurricular activities.

  Keep all receipts for Section 7 expenses, as they must be verified to be claimed.

Administrative Recalculation

New Brunswick offers a Child Support Recalculation Service. This service allows for the annual update of child support amounts based on the parents' most recent income tax returns, without the need for a court hearing. It is a cost-effective way to keep support fair.

Orders must contain a specific recalculation clause to be eligible for this service.

Office of Support Enforcement (OSE)

The Office of Support Enforcement (OSE) is the provincial agency responsible for enforcing support orders. When a court order is filed with OSE, they collect payments from the payor and distribute them to the recipient.

If payments are missed, OSE has strong enforcement powers, including federal license denial (passport, aviation, marine) and driver's license suspension.

More New Brunswick Laws

• New Brunswick Hit and Run Laws