Section 7 expenses in Ontario: who pays for daycare, activities and medical costs?
Monthly child support from the tables does not cover everything. Costs like daycare, braces, tutoring, university and some activities are "section 7 expenses". Parents usually share them in proportion to their incomes, on top of table support, if the cost is necessary for the child and reasonable for the family's budget.
Key points
-
Section 7 of the Child Support Guidelines lists six kinds of expenses that can be added to table child support.
-
The starting rule is to share the net cost in proportion to each parent's income.
-
Daycare, medical costs over $100 a year, insurance premiums and post-secondary costs do not have to be "extraordinary". School programs and activities do.
-
Every claim is tested against the child's best interests, the parents' means and how the family spent money before separation.
-
Consulting the other parent before you commit to a large cost is not always legally required, but failing to do so can decide who pays.
For how table child support works, see our child support guide.
What counts as a section 7 expense?
Section 7 of the Federal Child Support Guidelines applies to divorcing or divorced spouses. Section 7 of Ontario's Child Support Guidelines, O. Reg. 391/97, applies to unmarried parents and to married parents who are not divorcing. The two lists are the same.
The six categories are:
-
Child care needed because of the work, illness, disability, or education or job training of the parent with most of the parenting time. This includes daycare, before- and after-school care, and summer day camp used as child care.
-
Medical and dental insurance premiums, but only the portion attributable to the child, such as the extra cost of family rather than single coverage.
-
Health costs that exceed insurance reimbursement by at least $100 a year. Examples include orthodontics, counselling, physiotherapy, speech therapy, prescription drugs, glasses and hearing aids.
-
Primary or secondary school costs, or programs that meet the child's particular needs, such as private school, tutoring or special education programs.
-
Post-secondary education, including tuition, books and residence.
-
Extracurricular activities, such as competitive sports, music lessons and travel teams.
Categories 4 and 6 must also be "extraordinary", as explained below.
Ordinary costs, such as clothes, groceries, school supplies and everyday recreational activities, are meant to come out of table support.
Section 7 expenses are for costs on top of those.
How are section 7 expenses shared?
The guiding rule is that parents share the expense in proportion to their incomes, after deducting any contribution from the child (s. 7(2)). The income used is each parent's income for child support purposes, usually line 15000 of the tax return with the adjustments the Guidelines require.
The cost that gets shared is the net cost. The court must take into account subsidies, benefits and tax deductions or credits connected to the expense, including ones a parent is eligible for but has not claimed (s. 7(3)). This matters most for daycare, where the child care expense deduction can reduce the real cost considerably. Family lawyers use support software to run that calculation.
Hypothetical example. Parent A earns $90,000 and Parent B earns $60,000. Their combined income is $150,000, so A pays 60% and B pays 40% of each section 7 expense.
If their child's orthodontics cost $3,000 a year after insurance, Parent A pays $1,800 and Parent B pays $1,200. If competitive hockey costs $2,500 a year, Parent A pays $1,500 and Parent B pays $1,000.
The proportional split is the starting point, not an absolute rule. A court can order a different share where it would be unfair, for example where one parent's income is very low.
Will a court order the other parent to contribute?
Every section 7 claim must pass two tests in s. 7(1). The expense must be necessary in relation to the child's best interests. It must also be reasonable in light of both parents' means, the child's means, and how the family spent money before separation. The parent asking for the contribution has to prove both.
The family's pre-separation spending often matters a great deal. If the child played rep soccer and took piano for years before the separation, continuing both is easier to justify than starting an expensive new program afterwards.
When is a school or activity cost "extraordinary"? Only the school-program and extracurricular categories must be extraordinary. Under s. 7(1.1), an expense is extraordinary if it is more than the requesting parent can reasonably cover from their own income plus the table support they receive.
If that test does not fit, the court looks at:
-
the cost compared with the requesting parent's income and table support;
-
the nature and number of programs and activities;
-
any special needs or talents of the child;
-
the overall cost of all programs and activities; and
-
any other similar factor.
A child with a real talent, or a learning need that tutoring addresses, makes a stronger case than an activity chosen for convenience.
Do I need the other parent's agreement before I spend?
The Guidelines do not require consent. In practice, though, courts look closely at whether the other parent was consulted before a significant cost was committed to. A parent who enrolls a child in a $6,000 program without asking may be left paying most or all of it.
To protect your claim:
-
Ask in writing before committing to a new or larger cost, and give the amount.
-
Keep receipts, insurance statements and the child care tax slips.
-
Send the other parent copies with each request for their share.
-
Raise disagreements early rather than claiming a year of costs at once.
What should a separation agreement or order say?
Many section 7 disputes come from vague wording. A good agreement or order sets out:
-
which current expenses are covered, and each parent's percentage;
-
how new expenses are approved, and that consent will not be unreasonably withheld;
-
any annual cap per child or per activity;
-
how and when receipts are exchanged and repaid (for example, within 30 days);
-
who claims the tax deductions and credits; and
-
how the percentages are updated when incomes change each year.
See our separation agreements guide for what else the agreement should cover.
Talk to a family lawyer about section 7 expenses
If you are negotiating section 7 expenses, or the other parent will not pay their share, book a free 15-minute call about child support. The call covers the process, fees and next steps; it is not legal advice on your situation. Child support work is billed at $275 an hour plus HST or under a limited-scope retainer, with a written estimate first. We meet clients by phone or video, or in person at our North York office.
Book a free 15-minute call about child support · Call 416-858-1320
__________________________________________________
Last reviewed: November 2, 2026
This page is general information about Ontario and federal law, not legal advice. Reading it or contacting us does not create a lawyer-client relationship. Laws and court fees change; check the date above.