Canadian family law · Child support
Section 7 expenses calculator.
Share a special or extraordinary expense between two parents in proportion to their incomes, after the child's own contribution and any tax benefit or subsidy.
Inputs
Each parent's share
Enter both incomes and an expense.
How are section 7 expenses split in Canada?
Section 7(1) of the Federal Child Support Guidelines lets the court add an amount on top of the table for six kinds of expense: child care costs the spouse with the majority of parenting time incurs because of their employment, illness, disability or education or training for employment; the child's share of medical and dental insurance premiums; health-related expenses above insurance by at least $100 a year; extraordinary school or educational program costs; post-secondary education; and extraordinary extracurricular activities. Section 7(2) states the guiding principle: the expense is shared in proportion to the spouses' incomes, after deducting any contribution from the child. Section 7(3) requires the court to take into account subsidies, benefits and income tax deductions or credits connected with the expense.
Worked example. Parent A earns $90,000 and Parent B $30,000, so A bears 75% and B 25%. A $1,200 expense splits $900.00 and $300.00. With incomes of $60,000 and $40,000, a $1,000 expense, a $100 contribution from the child and a $150 tax benefit, the shared amount is $750.00 and the split is $450.00 and $300.00.
The tool treats the incomes you enter as the comparison basis. Whether an expense qualifies, whether it is reasonable and whether the court orders it at all are separate questions. The "extraordinary" test for school and extracurricular expenses in section 7(1.1) is not computed here.
Frequently asked questions
How are section 7 expenses split?
Section 7(2) says in proportion to the spouses' respective incomes, after deducting the child's contribution, if any, from the expense. Parents earning $90,000 and $30,000 would share 75% and 25%.
What counts as a section 7 expense?
Child care for the parent with most of the parenting time while they work, are ill or disabled, or study or train for work, the child's part of medical and dental insurance, health costs above insurance by at least $100 a year, extraordinary school costs, post-secondary education and extraordinary extracurricular activities (section 7(1)).
Are tax benefits taken off the expense?
Section 7(3) requires the court to take into account subsidies, benefits and income tax deductions or credits relating to the expense. Section 7(4) says the universal child care benefit is not taken into account. Enter the value you want netted off in the tax benefit box.
Is the $100 health expense limit per expense or per year?
Section 7(1)(c) refers to health-related expenses that exceed insurance reimbursement by at least $100 annually. The optional box above checks that figure for the year.
Is a section 7 amount automatic?
No. The court may provide for it on either spouse's request, considering necessity in relation to the child's best interests and reasonableness in relation to the means of the spouses and the family's spending pattern before separation.
Sources
Checked
Section 7(1) to 7(4) of the Guidelines are the only source for the split rule, the expense heads, the $100 threshold and the tax and subsidy treatment. Runs entirely in your browser. Nothing you type is sent or stored.
Not legal advice
Information only, not legal advice. Whether an expense qualifies under section 7 and how it is shared is decided by the court or your agreement.