Legal & Regulatory · Family law
Section 7 expenses: who pays what share?
Section 7 of the Federal Child Support Guidelines lets a court add child care, health, school and activity costs to the table amount, shared by the parents in proportion to their incomes. Enter both incomes and the yearly costs to see each parent’s share.
Each parent pays their income as a share of the two incomes combined, after the child’s own contribution is taken off the expense (section 7(2)). At $60,000 and $40,000, the split is 60% and 40%.
Inputs
Each parent's share
Enter both incomes and at least one expense, then press Calculate.
What section 7 can cover
On either spouse’s request a court may order an amount for: child care costs tied to the employment, illness, disability or education of the parent with the majority of parenting time; the child’s share of medical and dental insurance premiums; health-related costs above insurance by at least $100 a year (including orthodontics, counselling, physiotherapy, prescription drugs, hearing aids and glasses); extraordinary primary or secondary school costs; post-secondary education; and extraordinary extracurricular activities. Each must be necessary in the child’s best interests and reasonable given the means of the parents and the family’s spending before separation.
How the split works
Section 7(2) says the guiding principle is that the expense is shared in proportion to the spouses’ incomes after deducting any contribution from the child. Section 7(3) requires taking into account subsidies, benefits and tax deductions or credits connected to the expense, so enter the net figure. Section 7(4) says the universal child care benefit is not taken into account.
Extraordinary means more than expensive
For school and activity costs, section 7(1.1) defines “extraordinary” by comparing the cost to what the requesting parent can reasonably cover given their income and table amount, or by listing factors such as the cost against income, the nature of the programs, and the child’s special needs. A calculator cannot decide that for you.
Frequently asked questions
How are section 7 expenses split?
In proportion to each parent's income, after deducting any contribution from the child, under section 7(2) of the Federal Child Support Guidelines.
Are section 7 expenses part of the table amount?
No. The table amount is the basic monthly support. Section 7 amounts are added on top for the listed expense types.
Do I use net or gross cost?
Use the net cost. Section 7(3) requires taking into account subsidies, benefits and income tax deductions or credits relating to the expense.
Is there a minimum for medical or dental costs?
For health-related expenses, section 7(1)(c) covers costs that exceed insurance reimbursement by at least $100 annually. This tool leaves out health-related costs below that.
Does the split change if one parent has the children most of the time?
The proportional rule in 7(2) does not depend on parenting time. Child care in 7(1)(a) is tied to the employment, illness, disability or education of the parent with the majority of parenting time, and other circumstances may be considered by a court.
Does this apply to provincial orders?
The provincial guidelines other than Quebec follow the same approach, but wording differs. Check your province's guidelines or ask a lawyer.
Sources
Verified 16 October 2026. Every rate, rule and table row used here was read on the official page listed below.
Not legal advice
This is general information built from the published Federal Child Support Guidelines tables. It is not legal advice and it is not an official calculation. Only the table in the regulation is the legal version, and a court or agreement can set a different amount. Income for child support is defined by the Guidelines, not by your tax return alone. For an order or agreement, talk to a family lawyer, a family law information centre or your provincial family justice service.