Canadian Spousal Support: SSAG Formulas in 2026

The Consistency of the SSAG

Canada remains one of the most predictable jurisdictions for spousal support thanks to the Spousal Support Advisory Guidelines (SSAG). In 2026, these guidelines are used in over 95% of cases across Ontario, BC, and Alberta.

The Two Primary Formulas

Canada uses two distinct mathematical paths depending on whether children are involved:

1. The "Without-Child" Formula

The amount is calculated as 1.5% to 2% of the difference between the spouses' gross incomes for each year of marriage, up to a maximum of 50%.

2. The "With-Child" Formula

This is much more complex, focusing on Net Disposable Income (NDI). Both parties' incomes are pooled after child support is paid, and the lower-income spouse is typically guaranteed 40% to 46% of that combined pool.

Province-Specific Nuances

While the SSAG is federal, 2026 has seen Quebec continue its unique approach where support is more strictly "needs-based" compared to the "compensation-based" approach of the Rest of Canada (ROC).

Taxation Rules for 2026

Unlike the US, in Canada, spousal support remains tax-deductible for the payer and taxable income for the recipient. Our Canadian calculator automatically factors in the marginal tax brackets for each province to give you a true "after-tax" figure.