Special or Extraordinary Expenses (Section 7) in British Columbia

Table child support is meant to cover a child's everyday costs. Some costs, like daycare or orthodontics, can be much larger, and parents often disagree about who pays.

Section 7 of the Federal Child Support Guidelines deals with these costs. This article explains what it covers and how the split works. It is general information only.

This article covers the law of British Columbia.

How section 7 fits with table support

The presumptive child support amount is the table amount plus any special or extraordinary expense amount under section 7. Under the Family Law Act, support orders must follow the guidelines. Under the Divorce Act, a court making a child support order must also do so in accordance with the applicable guidelines.

On a parent's request, the court may add an amount for the listed expenses. That means you generally need to ask for them; they are not assumed.

The table amount is based on the paying parent's income only. Section 7 is the part of the guidelines that looks at particular costs for a child on top of that table figure. Whether a cost can be added depends on the facts, so it is worth confirming with a lawyer.

Which expenses can be added

• Child care expenses arising from employment, illness, disability, or education or training for employment.
• The child's share of medical and dental insurance premiums.
• Health-related expenses that exceed insurance reimbursement by at least $100 annually, including orthodontics.
• Extraordinary expenses for primary or secondary school or other educational programs.
• Post-secondary education expenses.
• Extraordinary extracurricular expenses.

BC guidance notes that a child still in school or university may remain dependent after 19. Whether a particular cost qualifies can depend on the facts, so ask a lawyer if you are unsure.

What counts as extraordinary

For school and extracurricular expenses, extraordinary means expenses that exceed what the parent requesting the amount can reasonably cover. Ordinary-sized costs for those items are not added.

This is a test tied to the requesting parent's means, not a fixed dollar figure. A cost that is extraordinary for one parent may not be for another.

How the costs are split

Section 7 expenses are shared by the parents in proportion to their respective incomes, after deducting any contribution the child is able to make. The court must also take into account related subsidies, benefits and tax deductions or credits.

Because the split depends on both incomes, each parent's income matters here even though the table amount uses only the paying parent's income. A parent's annual income is determined from the 'Total income' heading of the T1 General tax form, adjusted under Schedule III.

Where a parent's income fluctuates, the court may look at income over the last three years. If a parent is self-employed or owns a corporation, the court may include all or part of the corporation's pre-tax income in a shareholder, director or officer's income. The court may also impute income as it considers appropriate, for example where a parent is intentionally under-employed or unemployed.

If both parents agree in writing on a parent's annual income, the court may accept that amount if it is reasonable given the income information required under section 21.

What to do next

• List each expense, who pays it now, and keep receipts and invoices.
• Find out what insurance or subsidies reimburse, since those are taken into account.
• Gather both parents' income documents; in a court case an applicant must include the other parent's income tax returns for the three most recent taxation years.
• Try to agree in writing first, then get the agreement checked by a lawyer.
• If you need an order, ask for the expenses specifically, since the court adds them on a parent's request.

Keep in mind that parents cannot agree that the other parent does not have to pay child support, because support is the child's legal right. A child support agreement is binding only if made after separation or when the parties are about to separate, and the court may set aside or replace all or part of it with an order. A written agreement filed in court is enforceable as if it were a court order.

If payments under a written agreement or order fall behind, you can enrol it with the BC Family Maintenance Agency, which can enforce it if necessary. An agreement must first be filed with the court registry to be enrolled.

Frequently asked questions