Section 7 Expenses in Ontario: What Qualifies and Who Pays?
Stop fighting over hockey fees and braces. Understand the proportionate share rule and get clarity on what's covered beyond base child support.
VERIFIED LEGAL STRATEGY
Financial Strategy reviewed by Deepa Tailor, Senior Family Lawyer. Updated January 2026 to reflect Federal Child Support Guidelines.
Too Busy to Read? The 30-Second Answer:
- Definition: Section 7 expenses are costs on top of base child support (e.g., daycare, orthodontics, post-secondary education, competitive sports).
- The Math: They are usually shared in proportion to income (Pro rata), NOT 50/50. If you earn 70% of the household income, you pay 70% of the expense.
- The Test: Expenses must be "Necessary" and "Reasonable" given the family's financial means.
The Base Amount vs. The Real Cost
"Base Child Support covers food and shelter. It does not cover the $5,000 hockey league or the $800 braces. This is where most post-divorce conflict happens."
When parents separate, the Federal Child Support Guidelines establish a base monthly payment calculated using the payor's income and the number of children. This amount is designed to cover the child's basic needs: housing, groceries, clothing, and everyday activities.
But what about the costs that go beyond the basics? What about daycare so you can work? Orthodontic treatment? University tuition? Competitive sports leagues that cost thousands per year?
These are Section 7 expenses—also called "special" or "extraordinary" expenses—and they are shared separately from base support. The problem? Most parents don't understand the rules, leading to endless arguments over receipts, consent, and fairness.
This guide will clarify what qualifies, how the costs are split, and how to stop the fighting.
What Qualifies as a Section 7 Expense?
Not every child-related cost qualifies. The Federal Child Support Guidelines list specific categories, and courts apply a "necessary and reasonable" test based on the family's financial circumstances.
| ✓ YES - Typically Qualifies | ✗ NO - Usually Covered by Base Support |
|---|---|
| Childcare Costs: Daycare, before/after school programs, summer camps (if work-related) | School lunches and snacks |
| Medical/Dental: Orthodontics, prescription drugs, therapy, vision care (uninsured portions) | Basic clothing and shoes |
| Post-Secondary Education: Tuition, books, residence fees, transportation | School supplies and backpacks |
| Extraordinary Extracurriculars: Competitive sports (rep hockey, elite soccer), music conservatory, specialized training | House league sports and recreational activities |
| Educational Needs: Tutoring for learning disabilities, private school (if necessary) | Cell phone bills (usually) |
| Special Needs: Therapy, specialized equipment, educational support | Birthday parties and gifts |
The "Net of Tax" Rule
When calculating Section 7 expenses, you must account for any tax benefits or subsidies. For example, if one parent claims the childcare expense deduction on their taxes, the shared cost is calculated after the tax savings are applied. This ensures fairness and prevents double-dipping.
The Calculation: Proportionate Share (Not 50/50)
This is the most misunderstood aspect of Section 7 expenses. The split is NOT automatic 50/50. Instead, costs are shared in proportion to each parent's income.
How the Math Works:
Step 1: Calculate total household income
Parent B: $50,000
Total: $150,000
Step 2: Determine each parent's percentage
Parent B: $50,000 ÷ $150,000 = 33.33%
Step 3: Apply to the expense
Parent A pays: $6,000 × 66.67% = $4,000
Parent B pays: $6,000 × 33.33% = $2,000
Critical Correction
It is rarely a 50/50 split unless both parents earn identical incomes. The proportionate share rule ensures fairness based on ability to pay. If one parent earns significantly more, they contribute a larger percentage—but both parents share the burden.
Tired of Arguing Over Receipts?
Use our Expense Log template to track and settle Section 7 costs monthly. Includes proportionate share calculator and receipt tracking system.
Consent & Disputes: The "Reasonable" Test
One of the most common conflicts arises when one parent incurs an expense without consulting the other, then demands reimbursement. The law is clear: you generally need consent before incurring a major Section 7 expense.
The Unilateral Enrollment Problem
You cannot sign your child up for private school, elite hockey, or expensive music lessons and then send the bill to your ex-partner without their agreement. Unless the expense was part of the child's routine during the marriage (the "status quo"), or unless it's deemed necessary by a court, you may be stuck paying the full cost yourself.
When Consent Isn't Required:
- Emergency Medical Care: If your child needs urgent treatment, you don't need to wait for approval.
- Court-Ordered Expenses: If a judge has already ruled that certain costs must be shared, consent is implied.
- Status Quo Activities: If the child was already enrolled in an activity during the marriage, courts often order continuation.
The "Reasonable" Test:
Even if an expense qualifies under Section 7, a court will assess whether it's reasonable given:
- • The family's financial means (both parents' incomes)
- • The child's needs and interests
- • The family's spending patterns during the marriage
- • Whether the expense provides a genuine benefit to the child
Best Practice: Communicate in writing before enrolling your child in any activity that costs more than $500 per year. Keep records of all discussions and agreements.
Enforcement: Making Sure You Get Paid
Having a court order or separation agreement that mentions Section 7 expenses is not enough. If the wording is vague, enforcement becomes nearly impossible.
Vague vs. Enforceable Orders:
✗ VAGUE (Hard to Enforce):
"The parties shall share reasonable Section 7 expenses as agreed upon."
Problem: What's "reasonable"? What if they don't agree? The Family Responsibility Office (FRO) cannot enforce this.
✓ ENFORCEABLE (Clear and Specific):
"The parties shall share Section 7 expenses in proportion to their incomes (Parent A: 65%, Parent B: 35%). Covered expenses include: childcare, uninsured medical/dental, post-secondary education, and competitive sports. Receipts must be exchanged within 30 days, and reimbursement is due within 15 days of receipt."
Why it works: Specific categories, clear percentages, defined timelines. FRO can enforce this.
How the Family Responsibility Office (FRO) Helps:
If your order is properly drafted, FRO can:
- • Garnish wages for unpaid Section 7 expenses
- • Suspend driver's licenses for non-payment
- • Report arrears to credit bureaus
- • Intercept tax refunds
Pro Tip
If you're negotiating a separation agreement, insist on specific language about Section 7 expenses. Include the proportionate share calculation, covered categories, and a process for sharing receipts. This prevents future disputes and ensures enforceability.
Frequently Asked Questions
Does private school count as a Section 7 expense?
Do Section 7 expenses stop when the child turns 18?
What about Registered Education Savings Plans (RESPs)?
Can I be forced to pay for expenses I didn't agree to?
How do I enforce Section 7 expense payments?
What expenses are NOT covered by Section 7?
Stop Fighting Over Receipts. Get a Clear Order.
Whether you're negotiating a separation agreement or enforcing an existing order, we'll ensure your Section 7 expenses are calculated fairly and enforced properly.
Book a Financial Strategy SessionRelated Resources
Understanding Child Support in Ontario
Learn how base child support is calculated and how it differs from Section 7 expenses.
Child Support Calculator
Calculate your estimated child support obligation using our interactive tool.
Co-Parenting Toolkit
Download templates and tools for managing shared expenses and communication.