Who Pays for Daycare and Child Care Costs After Separation in Ontario

Daycare, before-school and after-school care can cost as much as a rent payment. If you are paying for it after separation, you may wonder whether the other parent has to help and how the cost is divided.

In child support law, these costs are usually dealt with separately from the monthly table amount. This article explains how that generally works in Ontario and what to prepare.

Child care sits on top of the table amount

Under the Divorce Act, the basic amount of child support under the Federal Child Support Guidelines is the table amount plus any special or extraordinary expenses under section 7. If you were not married, or are not seeking a divorce, different legislation may apply, so how this works for you is worth confirming with a lawyer. Section 7 covers child care costs incurred because of a parent's employment, illness, disability or education.

These expenses are paid on top of the table amount. The court decides on them at a spouse's request, considering whether each expense is necessary in the child's best interests and reasonable given the family's means and its spending before separation.

The table amount itself depends on the paying parent's annual income, the number of children and the province where the paying parent lives. Updated Federal Child Support Tables took effect on October 1, 2025. For one child, the 2025 Ontario table shows $450 a month at a payor income of $50,000 and $695 a month at $75,000. Child care is added to that figure, not folded into it.

How the cost is shared

The guiding principle is that the spouses share the expense in proportion to their incomes, after deducting any contribution from the child. The parent who earns more generally pays a larger share. If you and the other parent want an arrangement that differs from the Guidelines amount, a court generally needs to be satisfied that reasonable arrangements have been made for the child's support, and parents cannot simply contract out of support.

Which law applies to you, and how it applies, can depend on whether you were married and whether you are seeking a divorce. That is worth confirming with a lawyer.

How subsidies and tax deductions affect the split

Before an expense such as child care is shared, the court must take into account any subsidies, benefits, income tax deductions or credits relating to it. In practice, the after-tax cost is what gets shared.

This means the sticker price on your daycare invoice may not be the number that is divided. If the parent who pays the provider receives a tax benefit, that benefit reduces the cost to be shared. How a deduction or credit applies to your family depends on your tax situation, so an accountant can help you work out the figure.

• Start with the amount actually paid to the provider.
• Subtract subsidies and benefits you receive for that care.
• Account for any related tax deductions or credits.
• Divide what remains in proportion to each parent's income.

Other section 7 costs and changes over time

Child care is only one item. Section 7 also lists the child's share of medical and dental insurance premiums, health expenses above insurance reimbursement by at least $100 a year, extraordinary school expenses, post-secondary education and extraordinary extracurricular activities. An education or extracurricular expense is extraordinary if it exceeds what the parent asking for it can reasonably pay, given their income and the child support they receive, and other factors can also make an expense extraordinary.

If circumstances change, such as a job loss or a change in care costs, a court may vary an order once it is satisfied there has been a change of circumstances. Any change that would result in a different child support order can qualify.

The 2025 tables do not automatically change an order made before October 1, 2025. A difference between the old amount and the 2025 table amount may count as a change in circumstances that lets a parent ask a court or the recalculation service to update the order. The Family Responsibility Office cannot change the amount owed; only a judge can, and arrears keep building under the existing order until it is changed.

What to do next

If you are asking a court to deal with child care costs, Form 8 sets up child support and Form 13 is the financial statement. Proof needed in court includes three years of tax returns, notices of assessment and proof of current income. If a written agreement or order already covers the costs, unpaid special expenses can be reported to the Family Responsibility Office on a Statement of Arrears once the case is registered.

Ontario also has an online Child Support Service that can set up or update support without court, for a non-refundable $80 fee each time, but it is not available in every situation, including where parenting time is shared or split. A lawyer can help you decide which route fits your family.

• Keep daycare invoices and proof of payment.
• Record any subsidies or benefits you receive.
• Ask your accountant how tax deductions or credits apply to the care.
• Write down the reason for the care, such as work or study.
• Raise the expense early rather than waiting until costs build up.

Frequently asked questions