Section 7 Expenses in Ontario: What Parents Need to Know

When most people hear “child support,” they think of the regular payments from one parent to the other to cover a child’s everyday expenses, such as housing, food, and clothing. While that is the foundation of child support, many additional costs arise as children grow, including childcare, medical treatment, and extracurricular activities, that are not covered by basic table child support. These are known as “section 7 expenses” or “special and extraordinary expenses.”

In Ontario, section 7 expenses are governed by the Federal Child Support Guidelines and are typically divided between parents in proportion to their incomes. While the concept may sound straightforward, disputes can still arise. Parents often disagree about whether a particular expense qualifies, whether it was necessary, and whether both parties needed to agree before the cost was incurred.

What are Section 7 Expenses?

Under section 7 of the Federal Child Support Guidelines, the following may qualify as section 7 expenses:

• Child care expenses incurred as a result of the employment, illness, disability or education or training for employment of the parent or spouse who has the majority of parenting time;

• that portion of the medical and dental insurance premiums attributable to the child;

• health-related expenses that exceed insurance reimbursement by at least $100 annually, including orthodontic treatment, professional counselling provided by a psychologist, social worker, psychiatrist or any other person, physiotherapy, occupational therapy, speech therapy, prescription drugs, hearing aids, glasses and contact lenses;

• extraordinary expenses for primary or secondary school education or for any other educational programs that meet the child’s particular needs;

• expenses for post-secondary education; and

• extraordinary expenses for extracurricular activities. 

Not every expense within these categories will automatically qualify. The key question is whether the expense is reasonable in light of the parents' financial circumstances and necessary for the child's needs and best interests.

Childcare Expenses

Childcare expenses are among the most commonly claimed section 7 expenses. These expenses may qualify where childcare is necessary because a parent is working, attending school or training, has an illness or disability, or is otherwise unable to care for the child during certain periods.

Examples may include daycare, before-and-after-school programs, or summer camp expenses that allow a parent to maintain employment.

Generally, courts will assess whether the childcare arrangement is reasonable and whether the cost is proportionate to the family's financial circumstances.

Medical and Dental Expenses

Children often require medical care that extends beyond routine doctor visits. Qualifying section 7 expenses may include uninsured costs for:

• Orthodontics and braces

• Psychological counselling

• Speech therapy

• Physiotherapy

• Prescription medications

• Vision care

These expenses can become significant, particularly where ongoing treatment is required. Parents are generally expected to maximize available insurance coverage before seeking contributions from the other parent.

Educational Expenses

Educational costs may qualify if they address a child's specific learning needs or educational development.

Examples can include:

• Tutoring services

• Specialized educational programs

• Learning assessments

• Additional educational support

• In certain circumstances, private school tuition

However, educational expenses are not automatically considered section 7 expenses simply because they would benefit a child. Courts will often examine whether the expense is necessary, whether it addresses a particular need, and whether it is financially reasonable for the family.

Post-Secondary Education Costs

Post-secondary education is often one of the most significant section 7 expenses a family will encounter.

Potential qualifying expenses may include:

• Tuition

• Books and supplies

• Residence costs

• Rent and housing expenses

• Meal plans

• Other reasonable living expenses related to attendance at school

Unlike many section 7 expenses, post-secondary costs may continue for several years and often involve substantial financial commitments.

When determining how these expenses should be shared, courts may consider factors such as:

• The child's educational plans and commitment to their studies

• The parents' financial circumstances

• Available scholarships, bursaries, and student loans

• The child's ability to contribute through savings or part-time employment

In many cases, post-secondary expenses are shared among both parents and the child, rather than carried solely by the parents.

Extracurricular Activities

Extracurricular activities are another common source of disagreement between separated parents.

Many activities provide important developmental, social, and physical benefits for children. However, not every activity will qualify as a section 7 expense.

Factors that may be considered include:

• The overall cost of the activity

• The child's level of involvement or talent

• The family's historical spending patterns

• The parents' financial means

• Whether the activity is ordinary or exceptional in nature

For example, registration in a local recreational soccer league may be relatively uncontroversial. By contrast, elite-level hockey, competitive gymnastics, travel teams, or other high-cost activities may require a closer examination of the family's financial circumstances before they are considered a qualifying expense.

What Makes an Expense "Special or Extraordinary"?

Whether an expense qualifies as special or extraordinary depends on the particular facts of each family's situation.

Some of the factors courts commonly consider include:

• The Cost of the Expense: The higher the expense, the more likely it is to be viewed as extraordinary.

• The Parents' Income Levels: An expense that is reasonable for a higher-income family may be excessive for a family with more modest means.

• The Child's Needs and Interests: Courts may examine whether the expense addresses a genuine need or supports a long-standing interest, talent, or activity.

• Historical Family Spending Patterns: The family's lifestyle prior to separation can be relevant when assessing whether a particular expense is reasonable.

Is Parental Agreement Required?

Ideally, parents should discuss significant section 7 expenses before the expense is incurred.

Obtaining agreement in advance can help prevent future disputes and provides both parents with an opportunity to consider whether the expense is necessary, whether it is financially manageable, and whether alternative options exist.

That said, prior agreement is not always required. There may be situations in which an expense is clearly necessary or when obtaining consent beforehand is impractical. In those cases, a court may still order contribution from the other parent if the expense is found to be reasonable and necessary.

Disputes frequently arise when one parent incurs a significant expense without consulting the other parent and later seeks reimbursement.

How Are Section 7 Expenses Shared?

Unlike basic table child support, section 7 expenses are typically shared in proportion to each parent's income.

The calculation is usually based on the parents' respective Line 15000 incomes.

For example:

• Parent A earns $90,000 annually.

• Parent B earns $60,000 annually.

• Combined income is $150,000.

Parent A earns 60% of the combined income and Parent B earns 40%. As a result, Parent A would generally be responsible for 60% of a qualifying section 7 expense, while Parent B would be responsible for 40%.

Before calculating the parents' shares, available tax benefits, subsidies, grants, and insurance reimbursements may need to be taken into account.

Common Sources of Disputes

Section 7 disputes often involve questions such as:

• Does the expense qualify under the Guidelines?

• Was the expense necessary?

• Was the cost reasonable?

• Should the child contribute?

• Did one parent incur the expense without consultation?

• How should the expense be divided between the parents?

Because section 7 expenses are highly fact-specific, there is rarely a simple answer that applies in every situation.

Key Takeaways

• Basic child support does not cover every expense related to raising a child.

• Section 7 expenses are intended to address special or extraordinary costs such as childcare, medical treatment, education, post-secondary studies, and certain extracurricular activities.

• To qualify, an expense must generally be reasonable and necessary in light of the family's financial circumstances and the child's needs.

• Parents should communicate and, where possible, obtain agreement before incurring significant expenses.

• Qualifying section 7 expenses are usually shared proportionately based on each parent's income.

• Maintaining records, receipts, and documentation can help avoid future disputes.

Final Thoughts

Section 7 expenses can become a significant financial issue for separated parents, particularly when substantial educational, medical, or extracurricular costs are involved. Because every family's circumstances are unique, determining whether an expense qualifies and how it should be shared is often more complex than it first appears. Obtaining legal advice early can help parents understand their obligations, avoid unnecessary conflict, and ensure that their child's needs remain the primary focus.

Reach out to a member of our Family Law team.