Child support payments are based on the income of the person who owes support. Support is generally calculated in accordance with the child support guidelines. Child support payments made under a court order or agreement after May 1, 1997 are tax neutral. The person who receives child support does not pay tax on it and the person who pays it cannot get tax relief. Click here for the NEW 2006 Child Support Guidelines
You may also be responsible for other expenses, such as the net cost of daycare in proportion to the income of you and the other parent of the child.
In Ontario, all orders for child support and spousal support are registered with the Family Responsibility Office. The support payments are deducted from the Payor's income by his or her employer and sent to that office. They then forward the payments to you.
No. Support payments are not affected by the bankruptcy. They remain in full force and effect. The bankruptcy will wipe out other debts, but not the support obligation or any arrears of support.