Section 7 Special and Extraordinary Expenses in Manitoba

Table support covers a child's basic needs, but it does not cover everything. Costs like daycare, health care or activities are often handled separately.

This article explains what section 7 is, how the cost split works, and how to raise these expenses in Manitoba.

This article covers the law of Manitoba.

What section 7 does

Manitoba's guidelines are the Manitoba Child Support Guidelines Regulation, M.R. 52/2023, made under The Family Law Act and in force since July 1, 2023. The regulation adopts the federal tables instead of setting its own. Older websites may still refer to the earlier law, so check the date of anything you read.

For children under the age of majority, the presumptive amount is the table amount for the payor's income and number of children, plus any section 7 special or extraordinary expenses. Section 7 of the Guidelines allows these add-ons beyond the table amount.

Manitoba guidance lists extra costs such as childcare, health, education and extracurricular activities as examples that may be added. Whether a particular cost qualifies depends on the facts and the wording of the Guidelines, so a lawyer can confirm your situation.

For a child who is at or over the age of majority, the court may apply the Guidelines as if the child were a minor, unless it finds that inappropriate. It then sets an amount based on the child's condition, means, needs and circumstances and each parent's ability to contribute.

How the split is calculated

Under section 7(2), these expenses are shared in proportion to each parent's income above the income level below which no table support is payable. Both parents' incomes are considered when sharing these costs.

In plain terms, you work out each parent's income above that threshold, then each pays a share matching their portion of the combined total. The higher earner pays the larger share. How this works out in your case depends on your situation, so it is worth confirming the figures with a lawyer rather than relying on an old number.

The income used for the table amount is the payor's income. It starts from the Total income line on the T1 General tax form, adjusted under Schedule III. The court can look at the last three years if the standard figure would not be fair, and it can impute income, for example for intentional under-employment.

Where expenses fit with shared or split parenting

Section 7 expenses sit alongside the other rules. Where payor income is over $150,000 and the table is not used in full, the court sets an amount for the rest of the income, plus section 7 expenses.

With shared parenting, the court looks at the increased costs of shared parenting and each parent's circumstances. Form E.1 covers shared or split parenting as well as special expenses.

The shared parenting rule applies when each parent has not less than 40% of parenting time with a child over a year, so a 50/50 schedule meets the threshold. Equal time does not automatically cancel support, and the usual starting point is the set-off, which is the difference between the two table amounts. Below 40%, that rule does not apply and the ordinary table amount is used.

• Split parenting is different: each parent has the majority of parenting time with at least one child, and the amount is the difference between what each would otherwise pay.
• Majority of parenting time means more than 60% over a year.
• Parenting time and support payments are legally separate.

Raising expenses with the Child Support Service

When you apply for an initial calculation, Forms D and E.1 cover special or extraordinary expenses. You also need the standard financial documents, including the last three years of tax returns and Notices of Assessment, current pay or benefit statements and a completed Financial Statement.

An initial application uses the Application for a Child Support Calculation Decision (Form A) and a Family Resolution Service intake form, unless one was already filed. There is no fee to file with the Child Support Service, although out-of-pocket costs may arise, such as paying to have documents served on the other parent. Manitoba guidance says a decision can take between three to five months, but that is guidance and not a deadline.

To be eligible for an initial calculation, the parents must live separate and apart, and no order or family arbitration award can already provide for the child's support. Even then, the Service may not calculate support if it cannot establish the recipient's right to support or the payor's obligation, or if it lacks the required information. The first calculated payment may be backdated to the date the Service receives the application.

If the Service asks in writing for information about address, employer or finances, the person asked must comply within 21 days, without charge. A calculation decision has the same effect as a child support order and is enforceable through the Maintenance Enforcement Program. A parent who disagrees can apply to court. For a recalculation decision, that application must be made within 30 days after the parties receive a copy.

• Keep receipts, invoices and written fee schedules for each expense.
• Note who pays each cost and how often.
• Record the child's need for the expense, such as a care plan or school requirement.

What to do next

Section 7 outcomes depend on the facts, including what the expense is, who pays it and what each parent earns. A lawyer can confirm how this applies to you before you file anything.

• List every recurring child cost and group it by type.
• Collect recent income documents for both parents if you can.
• Complete Forms D and E.1 if you apply through the Child Support Service.
• Ask a family lawyer whether a disputed expense qualifies.
• Review your order or agreement if your costs or incomes change, since a change in circumstances can be grounds for variation of a table-based order.

Frequently asked questions