Section 7 Expenses Calculator Ontario

Quick Answer

How are section 7 expenses split in Ontario? Section 7(2) of the Federal Child Support Guidelines (and Ontario’s Child Support Guidelines) says the guiding principle is that a special or extraordinary expense is shared by the parents in proportion to their incomes, after deducting any contribution from the child. If one parent earns $90,000 and the other $60,000, they normally pay 60% and 40% of each net expense. Subsidies, benefits and tax deductions or credits for the expense must also be taken into account under section 7(3).

Ontario Section 7 Special Expenses Calculator

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Enter your figures and select Calculate.

How the calculator works

Net expense = annual cost − the child’s own contribution.
Parent A share = net expense × Parent A income ÷ (Parent A income + Parent B income).
Parent B share = net expense − Parent A share.

Shares are calculated to the cent for each expense and always add up to the net expense.
Monthly figures are the annual share divided by 12.
Subsidies, benefits and tax credits can be recorded as a note for each expense. The calculator does not compute tax effects, because they depend on who claims the expense and each parent’s tax position.

Worked example

Parent A earns $90,000 and Parent B earns $60,000, so their combined income is $150,000. Parent A’s share is 90,000 ÷ 150,000 = 60% and Parent B’s is 40%.

Daycare costs $12,000 a year: Parent A pays $7,200 and Parent B pays $4,800.
Hockey costs $2,500 a year and the child contributes $500 from a part-time job, leaving $2,000: Parent A pays $1,200 and Parent B pays $800.

In total Parent A pays $8,400 a year ($700 a month) and Parent B pays $5,600 a year (about $466.67 a month), before any subsidies or tax credits are considered.

Which expenses qualify under section 7

Section 7(1) lists six categories that a court may add on top of the basic child support table amount:

child care expenses incurred because of the employment, illness, disability, or education or training for employment of the parent with the majority of parenting time;
the portion of medical and dental insurance premiums attributable to the child;
health-related expenses that exceed insurance reimbursement by at least $100 a year, such as orthodontics, counselling, physiotherapy, speech therapy, prescription drugs, hearing aids and glasses;
extraordinary expenses for primary or secondary school education or other programs that meet the child’s particular needs;
expenses for post-secondary education; and
extraordinary expenses for extracurricular activities.

Each expense must also be necessary in relation to the child’s best interests and reasonable in relation to the parents’ means and the family’s spending before separation. “Extraordinary” has a specific meaning in section 7(1.1).

Limitations

The calculator applies the guiding principle in section 7(2). A court can depart from strict proportional sharing in some circumstances, for example when an older child can contribute more.
It does not decide whether an expense qualifies under section 7 or is “extraordinary”.
It uses the incomes you enter. Guidelines income can be adjusted, imputed or averaged under sections 16 to 20, and those issues are often contested.
It does not deduct subsidies, benefits or tax credits under section 7(3). Record them in the note field and have them reviewed.

Frequently Asked Questions

What are section 7 expenses in Ontario?

Section 7 expenses are special or extraordinary costs added to basic child support: child care, the child’s share of medical and dental premiums, health costs over $100 a year not covered by insurance, extraordinary education expenses, post-secondary costs and extraordinary extracurricular activities.

How are section 7 expenses divided between parents?

The guiding principle in section 7(2) of the Child Support Guidelines is that each expense is shared in proportion to the parents’ incomes after deducting any contribution from the child. For example, with incomes of $90,000 and $60,000 the split is 60% and 40%.

Which income is used for section 7 expenses?

The Guidelines income of each parent, which starts with Total income on line 15000 of the tax return and is adjusted under Schedule III. A court can also impute or average income under sections 17 to 19 of the Guidelines.

Do subsidies and tax credits reduce section 7 expenses?

Yes. Section 7(3) requires the court to take into account subsidies, benefits and income tax deductions or credits relating to the expense, including eligibility to claim them. This calculator lets you note them but does not compute their value.

Does the child have to contribute to section 7 expenses?

Section 7(2) deducts any contribution from the child before the parents share the cost. This is common for older children with part-time income, scholarships or savings, especially for post-secondary education.

Sources

Related calculators

Legal review: Reviewed by Deepa Tailor, Founder & Managing Director · September 2026. Calculator version: 2026-09-26. Prepared by Tailor Law Professional Corporation from the official sources listed above.

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This calculator provides general information about Ontario family law and an estimate based only on the figures you enter. It is not legal advice and does not create a lawyer-client relationship. Results can differ from what a court orders or what parties agree. Speak with a lawyer before relying on any figure.

Section 7 Special Expenses Calculator for Ontario