Calculates the monthly child support payment amount based on the paying parent's province, income, number of children, and custody arrangement, using official Federal and Quebec child support guidelines.
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What Are Section 7 Child Support Expenses?
In Canada, child support is divided into two main parts: the base monthly amount and special or extraordinary expenses, often called "Section 7 expenses" because they are defined in Section 7 of the Federal Child Support Guidelines. These are costs above and beyond the basic needs covered by regular support. They are meant to be shared by both parents in proportion to their incomes, ensuring that children can participate in necessary and beneficial activities even after their parents separate.
What Qualifies as a Section 7 Expense?
Not every cost related to a child is considered extraordinary. The Guidelines specify that these expenses must be both necessary and reasonable given the parents' financial means and the child's best interests. Common categories include:
- Childcare expenses incurred due to employment, illness, disability, or education of either parent.
- Medical and dental insurance premiums and any health-related costs not covered by insurance (e.g., orthodontics, glasses, counselling).
- Extraordinary expenses for primary or secondary school education or for other educational programs that meet the child's particular needs.
- Expenses for post-secondary education.
- Extracurricular activities that are significant in cost, such as competitive sports, music lessons, or specialized camps.
How Are Section 7 Expenses Calculated?
The core principle is proportionality. First, all qualifying expenses for the year are totaled. If any of these expenses (typically childcare) generate a tax deduction, the estimated tax benefit is subtracted to find a net cost. This net cost is then divided between the parents based on their respective shares of the combined annual income.
Formula: (Parent's Income / Combined Parental Income) x Total Net Section 7 Expenses = Parent's Share.
For example, if Parent A earns $80,000 and Parent B earns $60,000, their combined income is $140,000. Parent A's share is 57% ($80,000 / $140,000) and Parent B's share is 43%. If the net extraordinary expenses for the year are $5,000, Parent A would pay about $2,850 and Parent B would pay about $2,150.
Important Considerations and Limitations
The calculation is a starting point. A court may adjust the shares if an expense is deemed unreasonable or if one parent's income is disproportionately high. The reasonableness of an expense is judged in the context of the family's pre-separation spending patterns and current financial circumstances.
Furthermore, the parent claiming childcare expenses on their tax return receives a financial benefit. To ensure fairness, this tax benefit should be accounted for before splitting the cost, as our calculator does. However, tax rules are complex and the calculator's result is an estimate.
Using the Calculator and Next Steps
Our calculator helps you estimate the financial responsibility of each parent. Gather your income information and a list of anticipated extraordinary expenses for the year. Enter the figures to see a proposed split.
Once you have an estimate, the next step is often to formalize the agreement. A Child Support Agreement is a crucial document that details not only the base support but also how Section 7 expenses will be handled—what qualifies, how receipts will be shared, and when payments are due. Having a clear, written agreement prevents misunderstandings and ensures both parents are legally committed to supporting their child's needs.