- Section 7 of the Federal Child Support Guidelines covers add-on costs — net childcare, uninsured health expenses, extraordinary education, and extraordinary extracurriculars — that sit on top of the regular table amount.
- Section 7 expenses are shared proportionate to each parent's income, not split 50/50, and only the net cost after tax credits, subsidies, and insurance reimbursement counts.
- Some expenses (childcare, health-related costs, primary/secondary school special needs programs) are presumptively includable; extracurricular and other discretionary expenses must clear an “extraordinary” threshold test under section 7(1.1).
- Uninsured health-related expenses generally must exceed $100 per year before they qualify as a Section 7 expense.
- Courts assess “extraordinary” against the payor's income, the nature and number of activities, the child's needs and talents, and the family's spending pattern before separation — not against a fixed dollar figure.
- Receipts and proof of actual net cost are essential — parents cannot simply claim an estimated or gross amount and expect it to be shared without documentation.
The Short Answer
“Section 7 expenses” are a specific, separate category of child-related costs — named after section 7 of the Federal Child Support Guidelines — that sit on top of the regular table amount of child support. They cover things like net childcare, uninsured medical and dental costs, extraordinary educational needs, post-secondary education, and extraordinary extracurricular activities. Unlike the table amount, which is largely mechanical, Section 7 expenses are shared proportionate to income and, for several categories, must clear a specific “extraordinary” threshold before a parent can be required to contribute.
This is a genuinely distinct piece of the child support puzzle from the table amount itself. If you are looking for how the base monthly support figure is calculated, see our guide on how child support is calculated in Ontario. This article focuses specifically on the add-on expenses.
What Qualifies as a Section 7 Expense
Section 7(1) of the Guidelines sets out defined categories of expenses that can be shared between parents beyond the table amount. Not every category requires the same “extraordinary” showing — some are presumptively includable once the underlying cost is established as necessary and reasonable, while others must specifically meet the extraordinary threshold discussed below.
| Category | What It Covers | Extraordinary Test Applies? |
|---|---|---|
| Childcare expenses | Net costs incurred so a parent can work, attend school or training, or due to illness/disability | Generally no — must be necessary and reasonable |
| Medical/dental insurance premiums | The portion of health/dental coverage attributable to the child | No |
| Uninsured health-related expenses | Orthodontics, counselling, physiotherapy, prescription drugs, glasses, and similar costs exceeding insurance reimbursement by a set annual threshold | No, but a minimum dollar threshold applies |
| Extraordinary primary/secondary educational expenses | Tutoring, special needs programming, or private school addressing a demonstrated need | Yes |
| Post-secondary education | Tuition and related costs for college or university | Generally no — necessity/reasonableness test instead |
| Extraordinary extracurricular expenses | Competitive sports, arts, or other activities beyond ordinary participation | Yes |
Some categories (childcare, insurance premiums, most uninsured health costs, post-secondary tuition) only need to be shown to be necessary in relation to the child's best interests and reasonable given the parents' means and the family's pre-separation spending. Others (extraordinary educational and extracurricular expenses) must additionally clear the specific “extraordinary” test set out in section 7(1.1).
The “Extraordinary” Test
This is where most real-world disputes happen. An extracurricular or educational expense is not automatically shareable just because it costs money — it has to be extraordinary. Section 7(1.1) sets out how that is assessed. The Guidelines provide a primary path: an expense is extraordinary if the parent requesting it could not reasonably cover it, considering their income, together with the table amount received. Where that first path does not resolve the question, the Guidelines direct courts to weigh a specific set of factors.
- The amount of the expense relative to the income of the parent requesting it, including what they receive under the table amount.
- The nature and number of the educational programs and extracurricular activities involved.
- Any special needs or talents of the child.
- The overall cost of the programs and activities in question.
- Any other relevant factor the court considers appropriate.
A child plays on a competitive club soccer team requiring $4,000 per year in fees, travel, and equipment. Before separation, the family regularly funded competitive sports at this level, and the child has been identified as having genuine talent in the sport. This context — the pre-separation spending pattern and the child's demonstrated talent — supports treating the cost as extraordinary. The same $4,000 fee for a child with no prior involvement in competitive sports, imposed unilaterally after separation, is far more likely to be challenged successfully.
Parents often ask for a specific number that makes an expense “extraordinary.” There isn't one. The Guidelines deliberately use a contextual, multi-factor test rather than a fixed threshold — what is extraordinary for a modest-income family may be entirely ordinary for a high-income one, and vice versa.
How Costs Are Shared
Once an expense qualifies, the guiding principle under the Guidelines is that Section 7 expenses are shared by the parents in proportion to their respective incomes, not split evenly. This is a meaningful departure from how many people assume shared costs work.
Start with each parent's income as determined for child support purposes — the same figures used to find the table amount.
Add both incomes together, then express each parent's income as a percentage of the combined total. If one parent earns $90,000 and the other $60,000, the combined income is $150,000, and the split is 60%/40%.
Each parent contributes their percentage of the net cost of the qualifying expense — not the gross amount before subsidies, credits, or reimbursement.
Calculating the Net Cost
Section 7(3) of the Guidelines directs that the expense to be shared is calculated after taking into account any subsidy, benefit, or income tax deduction or credit relating to the expense, and any contribution from the child. Parents share what is actually left over, not the sticker price of the activity, program, or medical treatment.
- Childcare is typically reduced by the childcare expense tax deduction the paying parent can claim.
- Uninsured health expenses are calculated only after any employer or private insurance reimbursement.
- Extracurricular or educational fees are reduced by any bursary, subsidy, or scholarship received.
Uninsured health-related expenses — such as orthodontics, counselling, physiotherapy, or prescription costs — generally need to exceed insurance reimbursement by at least $100 in a year before qualifying as a Section 7 expense. Smaller uninsured medical costs below that threshold are typically treated as part of the ordinary table amount.
Receipts and Proof
A Section 7 claim is only as strong as the documentation behind it. Parents are expected to substantiate both the existence of the expense and its net cost.
Keep a running file of receipts, registration confirmations, insurance explanation-of-benefits statements, and tax slips for every claimed Section 7 expense. Where possible, agree in writing before an expense is incurred — many separation agreements build in a requirement to consult and obtain agreement (or at least notice) before a new significant expense is added, precisely to avoid after-the-fact disputes.
- Original receipts or invoices showing the gross cost.
- Proof of any insurance reimbursement, subsidy, or tax credit applied.
- A calculation showing the net amount being claimed.
- Where relevant, evidence supporting why the expense is necessary or extraordinary (e.g., a doctor's referral, a coach's assessment of the child's ability, or records showing the family's pre-separation spending pattern).
Common Disputes Over Section 7 Expenses
In practice, disagreements over Section 7 expenses tend to cluster around a handful of recurring issues.
- Whether the expense is genuinely “extraordinary” given the family's income and pre-separation habits, rather than a lifestyle upgrade introduced after separation.
- Whether proper advance consultation occurred before the expense was incurred, particularly for large or ongoing commitments like private school or competitive sports.
- Disputes over net versus gross cost, especially where one parent has not properly accounted for subsidies, tax credits, or insurance reimbursement.
- Disagreement over whether an activity still qualifies as the child ages — for example, whether a teenager's part-time job income should reduce a parent's share of post-secondary costs.
- Non-payment — one parent incurring the expense and being unable or unwilling to collect the other parent's proportionate share.
Common Myths
Myth: “Section 7 expenses are always split 50/50.”
False. The default is proportionate to income, which can mean a significant departure from an even split, especially where the parents' incomes differ substantially.
Myth: “Any extracurricular activity automatically qualifies.”
False. Ordinary participation is generally expected to be covered within the table amount. An activity must meet the extraordinary test — assessed against income, the child's needs and talents, and the family's prior spending pattern — before the other parent can be required to contribute.
Myth: “I can just tell my ex what I spent and expect payment.”
Not without documentation. Courts and the other parent are entitled to see receipts, proof of net cost, and, for discretionary expenses, some evidence supporting why the cost is necessary or extraordinary.
Whether you are trying to claim, dispute, or properly calculate a Section 7 expense, our Toronto family lawyers can help. Call 416-274-2222 for a free 30-minute consultation.
Frequently Asked Questions
The table amount is a fixed monthly figure based on the payor's income and the number of children, meant to cover ordinary day-to-day costs like food, clothing, and housing. Section 7 expenses are specific, additional costs — like childcare or orthodontics — that are shared separately, on top of the table amount, in proportion to each parent's income.
Net childcare expenses incurred so a parent can work, attend school, or due to illness or disability are one of the categories specifically listed in section 7(1) and are generally treated as includable, though the amount must still be net of any applicable tax credit or subsidy, and reasonable in the circumstances.
Not automatically. Ordinary extracurricular costs are generally expected to be absorbed within the table amount. An activity becomes a shareable Section 7 expense only if it meets the "extraordinary" test — assessed against the payor's income, the number and nature of the child's activities, the child's particular needs or talents, and what the family spent on such activities before separation.
In proportion to each parent's income, not equally. If one parent earns 65% of the combined parental income and the other earns 35%, the net cost of a qualifying expense is generally split 65/35, unless the parents agree otherwise or a court orders a different allocation based on the circumstances.
It means the actual out-of-pocket cost after subtracting any relevant income tax deduction, credit, subsidy, or reimbursement — such as the childcare tax deduction, an extended health plan reimbursement, or a government subsidy. Parents share the net amount left over, not the sticker price.
They can be, if they reflect the family's established educational path before separation, address a demonstrated need of the child (such as a learning difference not adequately served by the local public school), or otherwise meet the extraordinary educational expense category — but private school is not automatically includable simply because one parent prefers it.
Yes. Post-secondary education expenses, including tuition and related costs, are one of the enumerated Section 7 categories, and are commonly shared between parents proportionate to income while the child remains a "child of the marriage" pursuing full-time studies.
This is a common and enforceable dispute. If the expense is properly documented and qualifies, the other parent's share can be pursued through negotiation, mediation, or a court motion, and unpaid amounts can generally be added to arrears and enforced like any other support obligation.
It is best practice, and many separation agreements and orders specifically require advance consultation and agreement on new or significant Section 7 expenses before they are incurred, to avoid disputes after the fact. Expenses incurred unilaterally, without any consultation, are more vulnerable to later challenge.
The proportionate-income sharing principle for Section 7 expenses generally continues to apply regardless of the parenting time split, though the specific arrangement for tracking, paying, and reimbursing expenses is often addressed directly in a shared-parenting support order or agreement.