Section 7 Expenses in Ontario Family Law

What Are Section 7 Expenses?

If you have started reading about child support in Ontario, you have probably come across the term "Section 7 expenses," sometimes also called special or extraordinary expenses. The name comes from a section of the federal Child Support Guidelines, and Ontario's own guidelines contain a broadly similar provision. In plain terms, these are additional child-related costs that sit outside the basic, income-based table amount of child support, and that can be added on top of it in appropriate cases.

The idea behind them is fairly intuitive once you see it laid out. The basic table amount of child support is meant to cover the everyday cost of raising a child — food, housing, clothing, and the like. But real families also face larger, less predictable costs: braces, a serious extracurricular commitment, before- and after-school care, and so on. Section 7 expenses are the mechanism guidelines use to share those additional costs fairly, rather than leaving them entirely to one parent or folding them invisibly into the basic table amount.

This page focuses on the general concept — what these expenses generally are, how they are generally identified, and how they are generally shared. It does not walk through specific dollar figures or percentages, since those depend entirely on a family's actual costs and incomes. For the fuller, more technical explanation, see our complete guide to special and extraordinary expenses.

Added On Top of Basic Support, Not Instead of It

A common point of confusion is whether Section 7 expenses replace some part of the basic table amount, or simply add to it. Generally, they add to it. The basic amount, generally set out in how child support amounts are calculated, is meant to stand on its own as the baseline contribution toward everyday costs. Section 7 expenses are then layered on top, addressing costs the basic table amount was never designed to capture.

This also means that not having any Section 7 expenses does not somehow reduce the basic table amount, and having some does not mean the basic amount was calculated incorrectly. The two pieces are meant to work together: one broad and predictable, the other case-specific and added only where it genuinely applies.

What Kinds of Costs Are Generally Covered

Rather than being any cost a parent thinks is worthwhile, Section 7 expenses generally fall into a handful of recognized categories. Common examples that families and professionals often discuss include:

• Childcare costs connected to a parent's employment, illness, disability, or education, such as daycare or before- and after-school care.
• Health-related costs not covered by public or private health insurance, such as certain dental, orthodontic, vision, or counselling expenses.
• Educational costs for a child with particular needs, or for post-secondary education in some circumstances — see also support for adult children.
• Some extracurricular expenses, generally where the activity is significant enough, in cost or commitment, to go beyond ordinary day-to-day expenses.

This list is illustrative, not exhaustive, and it intentionally avoids suggesting that every activity or health cost automatically qualifies. Whether a specific cost fits one of these categories, and whether it should actually be shared, depends on the facts of the family's situation — which is exactly what the next section discusses.

The "Necessary and Reasonable" Test

Fitting into one of the general categories above is usually only the first question. Guidelines generally also ask whether the expense is necessary, given the child's best interests, and reasonable, given the parents' means and the family's spending patterns before the separation. A very expensive private activity, for example, might be treated differently depending on whether the family could genuinely afford it and whether the child was already involved in it before the parents separated.

This two-part test — fitting a recognized category, and being necessary and reasonable — is part of why Section 7 expenses are not simply automatic. Two families with a similarly priced activity for their child might reach different conclusions about whether it should be shared as a Section 7 expense, depending on their respective incomes, prior spending habits, and the child's actual needs.

How Section 7 Expenses Are Generally Shared

Once an expense is identified as a genuine Section 7 expense, it is generally shared between parents in proportion to their respective incomes, rather than split evenly down the middle. A parent earning a larger share of the household's combined income would generally be expected to contribute a correspondingly larger share of the expense, and a parent earning less would generally contribute proportionately less.

The table below gives a general sense of how basic child support and Section 7 expenses are often talked about side by side. It is meant purely as an orientation, not a calculation, and it deliberately does not include dollar figures or percentages.

Sharing proportions and what counts as reasonable vary by income and circumstances. There is no single fixed percentage that applies to every family, and what is considered a reasonable cost for one household may not be for another. Rather than assuming a specific split, consider using our child support calculator for a general estimate of the basic amount, or speaking with a qualified professional using the form below about how Section 7 expenses might apply to your situation.

Net Cost: Tax Credits, Deductions and Subsidies

Another detail that surprises many parents is that Section 7 expenses are often shared based on their net cost, rather than the sticker price. If a childcare cost qualifies for a tax deduction, or a health expense is partly reimbursed by insurance or a government subsidy, that benefit is generally factored in first, so parents are sharing the actual out-of-pocket cost rather than the full gross amount.

This is one of several details that make Section 7 calculations more involved than they first appear, and it is part of why families with several ongoing special expenses often find it worthwhile to get professional help keeping the numbers straight, particularly when receipts, subsidies, and reimbursements are involved from more than one source.

Agreeing On, and Later Changing, an Arrangement

Many parents work out Section 7 arrangements between themselves, often as part of a broader separation agreement, sometimes with the help of a mediator or independent legal advice for each side. A written arrangement can set out which expenses are shared, in what proportion, and how receipts or requests for reimbursement are generally handled between the parents.

These arrangements are not necessarily set in stone. As a child grows, activities change, health needs evolve, and parents' incomes shift, the actual expenses being shared — and each parent's proportionate share — can be revisited. See changing support for a general look at how support arrangements, including Section 7 components, are generally updated over time, and retroactive child support for how situations involving past unpaid amounts are generally approached.

What If You Disagree About an Expense

It is common for parents to see a proposed expense differently — one parent may view a particular activity or course of treatment as clearly worthwhile, while the other sees it as optional or beyond what they can reasonably contribute to. Where possible, many parents find it useful to discuss the underlying reasoning (why the activity or cost matters, what it costs, and what alternatives exist) rather than simply agreeing or refusing outright.

When parents genuinely cannot agree, either parent can generally ask a family court to decide whether a particular cost qualifies as a Section 7 expense and how it should be shared. Before it reaches that point, many people find a conversation with a mediator or family law professional helpful for understanding how a specific expense is likely to be viewed, given the general categories and the necessary-and-reasonable test described above.

Getting the Full Picture and Getting Help

This page is intentionally a starting point rather than a complete reference. For the full mechanics of Section 7 expenses — including how they interact with shared-parenting arrangements, how proportionate sharing is actually calculated, and how disputes are generally resolved — see our complete guide to special and extraordinary expenses. For a general sense of the basic table amount these expenses sit on top of, see child support in Ontario and try our child support calculator.

If your situation involves several ongoing special expenses, disputed income, or a genuine disagreement with the other parent about what should be shared, it is often worth involving a family law professional sooner rather than later. Getting an arrangement written down clearly, with a shared understanding of what is included and how it is divided, tends to prevent much larger disputes down the road. The consultation form below is a straightforward way to start that conversation with an Ontario family lawyer.

Frequently Asked Questions