Section 7 Expenses: Special and Extraordinary Costs

The monthly Table amount under the Federal Child Support Guidelines is meant to cover a child's everyday living costs, things like food, housing, and clothing. It is not meant to cover daycare, orthodontics, or competitive hockey.

Section 7 of the Guidelines lets parents add these kinds of extra costs on top of the Table amount, and the added cost is shared between the parents in proportion to their income rather than split evenly. This guide explains which expenses qualify as special or extraordinary under section 7, how the necessity and reasonableness test works, and how the net cost actually gets divided between parents.

What Section 7 Expenses Are

Section 7 of the Federal Child Support Guidelines lets a court add an amount to a support order to cover specific extra costs on top of the regular Table amount. Parents can also agree to these costs directly in a written separation agreement, as long as the agreement follows the same framework.

These costs are often called special expenses or extraordinary expenses, and the two labels map to different parts of section 7. Child care and health costs only need to be necessary and reasonable. Education and extracurricular activities must also clear a separate extraordinary threshold in section 7(1.1). For how the base monthly amount is calculated before any section 7 costs are added, see how the federal tables work.

The Canada child support calculator can estimate that base Table amount for a paying parent, but it does not add section 7 expenses on top, so any child care, health, or education costs described below still need to be calculated and shared separately.

The Six Categories Section 7 Recognizes

Section 7(1) lists six categories of expenses a court can order.

Only categories (d) and (f), education programs and extracurricular activities, require the expense to be extraordinary. Categories (a) through (c) only need to meet the general necessity and reasonableness standard, and post-secondary education under (e) does not require an extraordinary finding either, though courts still weigh whether the program and cost are reasonable for the family.

Necessary and Reasonable: The Threshold Every Section 7 Expense Must Meet

Before any expense is added under section 7, it has to pass a test written into section 7(1) itself. The expense must be necessary in relation to the child's best interests, and it must be reasonable given the means of both parents, the means of the child, and the family's spending pattern before the parents separated.

In practice, a court looks at what the family could actually afford and what it spent on the child before separation, not just what one parent would like to spend now. A change in circumstances, such as a new medical need, can still justify a new expense even if the family never spent money that way before.

What Makes an Expense Extraordinary

For education and extracurricular expenses, section 7(1.1) adds a second layer. An expense is extraordinary if the cost is more than the requesting parent could reasonably cover alone, given their income and the Table amount they already receive or pay. If that test does not apply, a court can still find the expense extraordinary by weighing the cost against the requesting parent's income, the nature and number of the activities, any special needs or talents the child has, and the overall cost of the programs.

A moderately priced activity is not automatically extraordinary just because one parent objects to it, and an expensive activity is not automatically extraordinary if the family's income comfortably supports it. Courts weigh the specific numbers in each case rather than applying a fixed dollar cutoff.

How the Cost Gets Split: Proportionate to Income, Not 50/50

Section 7(2) sets out the guiding principle for splitting these costs. The expense is shared by the parents in proportion to their respective incomes, after deducting any contribution the child makes toward it, from a summer job or scholarship, for example.

To find each parent's share, add the two incomes together, divide each parent's income by that combined total, and apply the resulting percentage to the net expense. If one parent earns $65,000 and the other earns $35,000, their combined income is $100,000, so the higher earner would generally pay 65 percent of the net cost and the lower earner 35 percent, not an even 50-50 split.

This proportionate approach is one of the most misunderstood parts of child support. Parents sometimes assume all extra costs are split evenly, but the Guidelines specifically reject that assumption in favour of an income-based share.

What Comes Off Before the Split

The starting number is not the sticker price of the expense. Section 7(3) requires subtracting any subsidy, benefit, or tax deduction or credit connected to the expense, and section 7(2) requires subtracting any contribution the child makes, before the remaining net cost is divided. If daycare costs $12,000 a year but a subsidy covers $2,000 and a tax deduction saves roughly $1,500, the parents split what is left, not the full $12,000. The same logic applies to insurance reimbursing part of an orthodontic bill: the parents only share the portion insurance does not cover.

Section 7 Expenses, the Table Amount, and Shared Custody

Section 7 is one of three separate pieces of a Canadian child support calculation, and it is easy to confuse them. The Table amount is the baseline monthly figure based on income and the number of children; see how the federal tables work for how that number is set. Section 7 expenses are added on top of that baseline. A separate rule under section 9 can adjust the calculation again when a parent has the child at least 40 percent of the time; see shared custody and the 40% rule for that adjustment.

A shared custody arrangement under section 9 does not eliminate section 7 expenses. Even where parents split time closely to evenly, extraordinary and special expenses are still generally shared in proportion to income under section 7's own rules. For a broader look at how these pieces fit together, see Canada child support laws for the base calculation before layering in section 7.

Setting Up or Changing a Section 7 Expense

Parents can agree to section 7 expenses directly, either in an initial separation agreement or later as costs come up. A written agreement should name the specific expense, state which parent pays which share, and describe how receipts will be exchanged.

Where parents cannot agree, either parent can ask a court to add, change, or remove a section 7 expense through a support or variation application. Most parents revisit section 7 costs alongside their annual exchange of tax returns rather than waiting for a dispute. Keeping receipts and a running tally of who paid what is the most practical way to avoid disagreements.

Disclaimer

This article provides general information about section 7 of the Federal Child Support Guidelines and does not constitute legal advice. Child support outcomes depend on the specific facts of each family, including income, the applicable table, and any provincial legislation that may apply instead of the federal Divorce Act. Readers should consult a family law lawyer licensed in their province or territory, or their provincial Maintenance Enforcement Program, for advice about a specific situation.

Frequently Asked Questions

Is section 7 the same as the monthly Table amount?

No. The Table amount is the baseline monthly figure based on income and the number of children. Section 7 expenses are specific extra costs added on top of that baseline and shared separately in proportion to income.

Do parents split section 7 expenses 50/50?

Not by default. Section 7(2) sets proportionate sharing based on each parent's income as the guiding principle, so a parent earning a larger share of the combined income generally pays a larger share, unless the parents agree in writing to a different split.

Does private school count as a section 7 expense?

Only if it is extraordinary under section 7(1.1) and meets a particular need the child has. A preference for private school on its own does not automatically qualify; a court weighs the specific cost against the family's income and prior spending pattern.

What counts toward the $100 health expense threshold?

Category (c) covers costs like orthodontics, counselling, physiotherapy, occupational and speech therapy, prescription drugs, hearing aids, glasses, and contact lenses, once the amount insurance does not reimburse totals at least $100 a year.

Can a parent add a new section 7 expense after the support order is already in place?

Yes. Parents can agree to a new or changed expense directly, or either parent can ask a court to add, change, or remove one through a variation application, without reopening the entire support order.