Section 7 Expenses in Ontario: What Qualifies and Who Pays?

If you are navigating separation or divorce in Ontario, you likely know about the “Table Amount”—the basic monthly child support payment determined by income under the Federal Child Support Guidelines (which apply in Ontario through Ontario Regulation 391/97). However, raising a child involves costs that go well beyond groceries and shelter.

But raising a child involves costs that go beyond. That’s where Section 7 special or extraordinary expenses come in.

These are specific expenses that fall outside the basic monthly payment. They are often the biggest source of confusion (and conflict) between co-parents. This guide breaks down exactly what qualifies under Canadian law and how these costs are shared.

What Specifically Qualifies as a Section 7 Expense in Ontario?

Under section 7 of the Federal Child Support Guidelines and Ontario’s Child Support Guidelines (O. Reg. 391/97), an expense must fall within a recognized category and meet the legal test of necessity and reasonableness. It is not enough for an expense to be costly. Below is the specific list of Section 7 expenses recognized under the guidelines:

1. Child Care Expenses

This includes daycares, nannies, or before or after-school care. 

Condition: The expense must be incurred to allow the parent to work, attend school, or receive training for employment.

What is usually not included: A babysitter for a Saturday night social outing is usually expected to be paid by the parent using the service, not shared as a special expense.

2. Medical and Dental Insurance Premiums

If one parent pays for private medical or dental insurance (often through an employer deduction), the portion of that premium specifically attributable to the child may qualify as a Section 7 expense.

3. Health-Related Expenses Not Covered by OHIP or Insurance

This covers medical costs not fully covered by OHIP or private insurance plans.

These are uninsured health-related expenses, such as medical and dental expenses not fully covered by OHIP or private insurance.

The Threshold: The net cost must exceed $100 per year, per child, after reimbursement.

Examples: Orthodontics (braces), professional counselling (psychologists, social workers), physiotherapy, speech therapy, prescription drugs, and vision care (glasses or contacts).

4. Extraordinary School Expenses

Primary or Secondary: Expenses for public school, such as standard field trips or agendas, are usually covered by the basic child support payment. However, extraordinary costs such as private school tuition or specialized tutoring for a learning disability may qualify under Section 7.

Post-Secondary: College and university costs (tuition, books, residence, meal plans, mandatory fees) often fall under Section 7 as post-secondary education expenses.

Courts may also consider:

• RESPs
• OSAP or student loans/grants
• scholarships and bursaries
• the adult child’s employment income
• whether the child should make a reasonable contribution toward their education

Note that courts often expect the adult child to contribute a reasonable amount to their own education first. Courts may also adjust or offset table child support for adult children in post-secondary education.

5. Extraordinary Extracurricular Activities

This is arguably the most debated category in Ontario child support disputes.

Is hockey a Section 7 expense? It depends.

Whether an activity qualifies depends on cost and circumstances. For example:

• A modest house-league program is often treated as an ordinary expense covered by table child support.
• Competitive “rep” sports, elite music instruction, expensive travel teams, or high-cost programs may qualify as extraordinary.

The Litmus Test: Necessity and Reasonableness

Just because an expense is on the list above does not necessarily mean your ex-partner must pay for it. Ontario law applies a two-part test to determine if an expense is valid.

Test 1: Necessity (Best Interests of the Child)

Is the expense necessary for the child’s best interests?

• Example: Braces recommended by a dentist for oral health are necessary. Braces for purely cosmetic reasons might be debated.

Test 2: Reasonableness (Family Means and Past Spending Pattern)

Is the expense reasonable given the means of the parents and the family’s spending pattern prior to separation?

• Example: If a high-income family earned $300,000 per year and the child always played competitive tennis, it is likely “reasonable” to continue. If the family income is modest, a costly elite program like a $5,000 tennis camp may be deemed unreasonable.

Do Parents Have to Agree on Section 7 Expenses?

A common question we receive is: “Do parents have to agree on Section 7 expenses before they are incurred?”

Generally, the answer is yes,  but parents are usually expected to consult with each other in advance before incurring significant Section 7 special or extraordinary expenses. You should not enroll a child in an expensive new activity or schedule non-emergency orthodontic work without discussing it with the other parent first.

With that said, one parent does not have an absolute veto. If an expense meets the legal test of being necessary and reasonable under the Federal Child Support Guidelines, a court may order contribution even if the other parent did not initially agree.

However, a parent cannot “veto” an expense simply to be difficult. If the expense is deemed necessary (like essential dental work) or reasonable (consistent with the family’s pre-separation standard of living), a court may order the parent to contribute even if they did not initially agree.

For example:

• Essential dental or medical treatment will often be shared, even without advance approval.
• Expenses consistent with the child’s established lifestyle and the family’s pre-separation standard of living may also be ordered, despite disagreement.

If you are unsure whether you are required to contribute to a Section 7 expense you did not approve, or if the other parent is unreasonably refusing to consent to a necessary expense, it is strongly advisable to obtain legal advice.

Disputes over Section 7 expenses in Ontario are fact-specific, and courts closely examine necessity, reasonableness, proportionality, and parental conduct.

How Are These Expenses Calculated?

Unlike basic child support, which is often paid by one parent to the other, Section 7 expenses in Ontario are usually shared in proportion to income, unless a court order or separation agreement says otherwise.

Step 1: Calculate the Net Cost

Before sharing the expense, the law generally requires you to calculate the net expense:

Net Cost = Total Cost – (Subsidies + Reimbursements + Tax Deductions/Credits)

This can include:

• government subsidies or benefits for that expense
• reimbursements from insurance
• tax deductions/credits (for example, the child care expense deduction)

Step 2: Consider the Child’s Contribution (When Applicable)

In certain cases—especially post-secondary education—courts may also consider whether the child should reasonably contribute through OSAP, RESPs, scholarships, or employment income.

Step 3: Split the Net Cost Proportionately

After net cost is determined, parents typically share the remaining amount based on their respective incomes.

How Nihang Law Can Help

Disputes over what qualifies as a Section 7 special or extraordinary expense are common in Ontario family law matters. You may be unsure whether an expense is “extraordinary”, whether advance agreement is needed, or how the net cost should be calculated. 

At Nihang Law, we help you cut through the confusion. We can assist you in:

1. Evaluating whether an expense meets the legal test of necessity and reasonableness
2. Calculating the net cost after reimbursements, subsidies, and tax implications
3. Negotiating clear parenting and support terms in separation agreements
4. Enforcing or responding to claims for Section 7 contributions through negotiation or court

Turn the “who pays for what?” debate into a clear and fair plan.

At Nihang Law, we transform the confusion of Section 7 expenses into a transparent roadmap. We handle the complex math and the legal “grey areas,” so you can stop worrying about the accounting and start focusing on what’s best for your child.

Get clarity today. Contact Nihang Law to discuss your Ontario child support matter.