What Are Section 7 Expenses?

When parents separate, the basic monthly amount calculated under the Child Support Guidelines "table" is meant to cover a child's ordinary day-to-day living costs. Section 7 of the Federal Child Support Guidelines recognizes that some costs go beyond that — and sets out a specific list of categories that parents can be asked to share on top of the table amount. These are often called "special or extraordinary expenses," or simply "section 7 expenses."

Unlike the table amount, which is largely a formula based on income, section 7 expenses are not automatic. A parent asking to share a cost generally needs to show that it fits one of the recognized categories, and — for some categories — that it is "extraordinary." This page focuses on that analysis in depth; for the bigger picture of how child support works in Ontario, including the table amount, shared parenting, and enforcement, see our child support overview. For a shorter, plain-language walkthrough of section 7 expenses specifically, see our Insights guide to section 7 expenses.

The recognized categories are generally grouped as follows.

  • Child-care expenses
  • The child's portion of health and dental insurance premiums
  • Health-related expenses not covered by insurance
  • Extraordinary expenses for primary or secondary school education, or other programs meeting a child's particular needs
  • Post-secondary education expenses
  • Extraordinary expenses for extracurricular activities

Two features of this list matter throughout the rest of this page. First, the list is generally treated as closed — a cost that does not fit one of these categories is not a section 7 expense, even if it is a real and reasonable cost for the child, though it may still be relevant to the family's overall budget or to a separation agreement's terms. Second, not every category is judged the same way: some simply need to be reasonable, while others also need to clear the additional "extraordinary" bar discussed further down this page.

Child-Care Expenses

This category generally covers child-care costs that arise because a parent needs care for the child in order to work, look for work, attend school, or pursue training — for example, daycare, before- and after-school programs, or a caregiver's fees. The expense is commonly considered together with any related subsidy, benefit, or tax deduction the parent receives or could claim for it, since those reduce the net cost that is actually shared. This category does not carry the additional "extraordinary" qualifier discussed further down this page — it generally just needs to be a genuine, reasonable child-care cost connected to work, job searching, or study.

Because this category depends on why the care is needed, parents are generally expected to be able to show the connection — for example, a work schedule, school or program enrollment, or proof of a job search — along with receipts or invoices from the child-care provider. Where a parent's work or study schedule changes, the amount of qualifying child-care cost can change with it, which is one reason this category is often revisited alongside a broader review of support.

Two related sub-categories fall under this heading. The first is the child's share of premiums for health and dental insurance coverage. The second, broader category is health-related expenses that are not reimbursed by any insurance plan — commonly discussed examples include orthodontic or dental treatment, professional counselling, physiotherapy or occupational therapy, prescription medication, and hearing aids, glasses, or contact lenses.

The Guidelines set a modest annual threshold that uninsured health-related costs must exceed before they are treated as a shareable expense under this category, so routine, small out-of-pocket costs generally are not included. Because this threshold is set by regulation and can change, confirm the current figure directly with an official source rather than relying on any number quoted online — see Sources & Further Reading below.

The insurance-premium portion of this category is usually the more straightforward of the two, since it is generally just a share of a known, recurring premium. The uninsured health-cost portion tends to generate more back-and-forth between parents, since it depends on ongoing receipts, what a benefits plan actually reimburses, and sometimes on professional recommendations — for example, whether orthodontic treatment or a particular therapy is genuinely needed now rather than optional or elective.

Educational Expenses (Primary and Secondary School)

This category covers extraordinary expenses connected to a child's primary or secondary education, or other programs designed to meet a child's particular needs — for example, a specialized learning program, tutoring tied to a diagnosed need, or a private-school cost where it addresses something the local public system does not otherwise provide. Because the word "extraordinary" is a qualifier that specifically applies here, an ordinary school supply list or standard tuition at a private school chosen for general preference, rather than a particular need, is less likely to qualify on its own. See Why Some Expenses Must Be "Extraordinary" below for how that assessment generally works.

In practice, this category comes up most often where a child has a diagnosed learning difference, a disability, or a particular gift that the regular curriculum does not accommodate — situations where the extra cost is connected to a documented need rather than a general preference for a different school environment. Documentation from an educator, assessment, or health professional can help establish that connection when parents do not agree.

Post-Secondary Education

Tuition, books, and related costs for college or university are a recognized section 7 category in their own right. Unlike the primary/secondary and extracurricular categories, post-secondary expenses are not described as needing to be "extraordinary" — the general necessity-and-reasonableness analysis still applies, but without that extra qualifier. Post-secondary expenses often arise together with the separate question of whether basic child support continues for an adult child in school — see child support for adult children for that related topic.

Extracurricular Activities

Costs for activities such as competitive sports, music lessons, or other extracurricular pursuits can be shared under section 7, but — like primary/secondary education — only where the expense is extraordinary for the family. A modest, everyday activity is less likely to qualify; a significant, ongoing cost tied to a child's particular talent or need is more likely to be considered, especially where the family already supported that activity, at a similar cost, before separation.

Why Some Expenses Must Be "Extraordinary"

Not every section 7 category carries the same test. Child-care, the health and dental insurance premium category, uninsured health-related expenses (once they clear the Guidelines' threshold), and post-secondary education generally just need to be genuine and reasonable. By contrast, extraordinary expenses for primary/secondary education programs and for extracurricular activities carry an additional qualifier: the expense must be "extraordinary" before a court will treat it as shareable.

Rather than applying a fixed dollar figure, courts generally look at necessity and reasonableness together — considering the amount of the expense relative to the requesting parent's income and the support they already receive, the child's particular needs or talents, the number and nature of programs or activities involved, the overall cost, and what the family spent on similar things before separation. Because this is a fact-specific, case-by-case assessment rather than a formula, whether a given cost qualifies as "extraordinary" can be genuinely uncertain until it is worked out between the parents or, if necessary, decided by a court.

How Expenses Are Shared Between Parents

Once an expense qualifies under section 7, it is generally shared in proportion to each parent's income, rather than split equally or paid entirely by the parent who pays the table amount. For example, a parent earning a larger share of the parents' combined income would generally be expected to contribute a correspondingly larger share of the expense.

Before that proportion is applied, the Guidelines direct parents to account for any subsidy, benefit, or income tax deduction or credit connected to the expense — so it is generally the net cost, after those amounts are factored in, that gets shared, not the full sticker price. This is one reason receipts, subsidy information, and clear documentation matter when a section 7 claim is being worked out. Confirming both parents' current incomes is generally a starting point for this calculation — see financial disclosure for how income and other financial information are typically exchanged.

Section 7 expenses are also generally treated separately from the basic table amount for this purpose — a parent's proportionate share of a section 7 expense is calculated on top of, not instead of, their table-amount obligation. Many separation agreements and court orders set out how section 7 expenses will be estimated, paid, and reconciled going forward — for example, whether a parent pays a provider directly, pays the other parent a proportionate share up front, or reimburses actual receipts after the fact — since the Guidelines themselves describe how expenses are shared but do not dictate the payment mechanics parents use day to day.

Common Disputes

Section 7 expenses are a frequent source of disagreement between separated parents. Unlike the table amount, which follows largely from an income figure, section 7 involves more judgment calls on both what qualifies and how much is reasonable, which creates more room for disagreement. Recurring sources of dispute include the following.

  • Disagreement about whether an expense is genuinely necessary for the child, or more a matter of preference
  • Disputes over whether an educational or extracurricular cost is truly "extraordinary" for the family's means
  • One parent committing to a new activity or program without consulting the other first
  • Missing or incomplete receipts, estimates, or proof of any related subsidy or tax benefit
  • Outdated income information making the proportionate share hard to confirm
  • Confusion between section 7 expenses and the basic table amount, which are calculated differently

Many of these disagreements can be reduced with a written process — for example, an agreement about which costs need advance consent, and a routine for exchanging receipts. Where parents cannot agree, negotiation, mediation, or a family court application are the general options; read more about changing a support amount when a section 7 arrangement needs to be revisited.

Frequently Asked Questions

What are section 7 (special or extraordinary) expenses?

They are additional child-related costs, set out in section 7 of the Federal Child Support Guidelines, that parents generally share on top of the basic table amount — such as child care, health-related costs, education, and extracurricular activities. See What Are Section 7 Expenses? above.

Are all six categories of section 7 expenses treated the same way?

No. Some categories, such as child-care and post-secondary education, generally just need to be reasonable, while others, such as primary/secondary education programs and extracurricular activities, must also qualify as "extraordinary" before a court will share them. See Why Some Expenses Must Be "Extraordinary".

What counts as a health-related expense under section 7?

Commonly discussed examples include orthodontic or dental treatment, counselling, physiotherapy, prescription medication, and vision or hearing aids, generally once they are not covered by insurance and exceed a modest annual threshold set out in the Guidelines. See Health-Related Expenses above.

Does section 7 cover extracurricular activities like hockey or dance?

It can, but only where the activity's cost is extraordinary for the family — considered in light of the family's income, the child's particular needs or talents, and what was spent on similar activities before separation. See Extracurricular Activities.

Is post-secondary education a section 7 expense?

Yes. Tuition and related costs for college or university are a recognized section 7 category, generally without needing to meet the extra "extraordinary" qualifier that applies to some other categories. See Post-Secondary Education above.

How are section 7 expenses divided between parents?

Generally in proportion to each parent's income, rather than equally or entirely by the parent who pays the basic table amount, and generally based on the net cost after any related tax benefit or subsidy. See How Expenses Are Shared Between Parents.

Do tax benefits or subsidies reduce what's shared?

Generally, yes. The Guidelines direct parents to account for subsidies, benefits, and tax deductions or credits related to the expense first, and then share only the resulting net amount by income. See How Expenses Are Shared Between Parents above.

What if parents disagree about whether something is a section 7 expense?

Disagreements are common and can often be resolved through negotiation or mediation with supporting documentation; if not, a court can decide whether the expense qualifies and how it should be shared. See Common Disputes above.