What are special or extraordinary expenses and how are they shared in Ontario?

On top of the monthly base amount, the Child Support Guidelines provide for "special or extraordinary expenses" — often called "section 7 expenses" — that are shared proportionately between parents based on their respective incomes. These expenses are over and above the ordinary costs that the base table amount is meant to cover.

The Guidelines list examples that qualify: childcare costs needed for a parent to work or study, medical and dental insurance premiums, uninsured health-related expenses over a modest annual threshold, post-secondary education costs, extraordinary extracurricular activities, and private or special schooling costs. Not every cost falls into these categories — routine activities and ordinary school supplies are not section 7 expenses.

For an expense to qualify as extraordinary, it must be significant given the family's income and what the parents customarily spent, or it must be something the child needs that cannot reasonably be covered by the base amount. Both parents share qualifying expenses in proportion to their incomes. For example, if one parent earns 60% of the combined income, they pay 60% of the qualifying expense. Receipts and invoices must be provided, and parents should agree on what qualifies or seek a court determination. A lawyer can help you decide which expenses to claim and how to calculate each parent's share.