would include any amount withdrawn from an RRSP. The Guidelines do not include a provision allowing you to deduct RRSP investments or withdrawals from income used to calculate child support. However, the courts do have some discretion when deciding how to deal with rare or one-time amounts (non-recurring amounts). You may wish to ask a lawyer for advice on this. No. Paying parents cannot claim their child support payments as a deduction and receiving parents cannot claim the amount of child support they receive as income. Taxes are factored into the child support amounts set out in the Federal Child Support Tables .