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You’re paying or receiving child support and wondering what it actually covers.

What does child support cover in Ontario, and what additional expenses should parents share separately? Understanding this prevents constant money fights.

Let me explain what basic child support includes and what extraordinary expenses get shared on top.

Basic Child Support: Daily Living Expenses

Basic child support payments are calculated under the Federal Child Support Guidelines based on the paying parent’s income. These payments cover the child’s everyday living costs while in the receiving parent’s care.

The Guidelines assume this basic support addresses the bulk of normal child-rearing expenses without itemizing every dollar.

It’s meant to ensure children maintain a reasonable standard of living comparable to what they’d have if parents stayed together.

What Basic Support Includes?

The monthly support payment covers:

• Food and groceries for meals at home
• Clothing and shoes for daily wear
• Basic toiletries and personal care items
• School supplies and basic educational materials
• Entertainment and recreation within reason

Understanding child welfare shows how basic amounts are determined.

Section 7 Extraordinary Expenses

Beyond basic support, parents share extraordinary expenses in proportion to their incomes. These Section 7 expenses are high costs above normal child-rearing expenses.

Not everything qualifies as extraordinary—the expense must be necessary, reasonable given the child’s needs and parents’ financial circumstances, and not already covered by basic support.

Childcare Costs

Daycare, before- and after-school care, and babysitting are needed for employment or education.

These costs are almost always considered extraordinary because they’re substantial and necessary.

If the custodial parent pays $1,500 monthly for daycare and parents earn a 60/40 income split, the paying parent contributes 60% of that $1,500 in addition to basic support.

Medical and Dental Expenses

Costs exceeding what provincial health insurance covers qualify as Section 7 expenses. This includes:

• Prescription medications
• Dental work (cleanings, fillings, braces)
• Orthodontics
• Vision care (glasses, contacts, eye exams)

Post-Secondary Education

College and university costs qualify once children reach post-secondary age. Tuition, books, residence fees, and living expenses are shared proportionally when children attend post-secondary education.

Courts expect parents to contribute to their children’s higher education based on their financial ability. Even adult children can receive Section 7 contributions for education-related costs.

Extracurricular Activities

Expensive extracurricular activities might qualify if they’re reasonable given family circumstances.

Hockey, dance, music lessons, competitive sports, and artistic pursuits can be Section 7 expenses.

Not every activity qualifies—$50 community center swimming lessons probably don’t rise to the level of extraordinary. But $5,000 annual elite hockey fees likely do.

Understanding the parenting plan helps determine what qualifies.

What’s “Reasonable and Necessary”?

Courts assess whether expenses are reasonable and necessary given the child’s needs and parents’ financial situations. A wealthy family’s “reasonable” extracurriculars differ from those of a low-income family.

Income-Based Reasonableness

Parents earning $200,000+ combined can afford more extracurriculars than parents earning $60,000 combined. Courts scale expense expectations to family financial circumstances.

Insisting that your child needs $10,000 in annual competitive dance when the combined family income is $50,000 won’t fly. Courts seek a balance between children’s interests and financial realities.

Child’s Needs and Aptitude

Expenses must relate to the child’s actual needs or demonstrated interests and abilities. Your dream of your child becoming an Olympic figure skater doesn’t justify massive costs if the child has no interest or talent.

Courts favor expenses serving children’s genuine interests, such as education or health needs, over parents’ ambitions.

How Section 7 Expenses Get Shared?

Parents share extraordinary expenses in proportion to their incomes. If you earn 65% of the combined income, you pay 65% of the Section 7 expenses.

Calculating Proportional Shares

Example calculation:

Parent A income: $80,000 Parent B income: $40,000 Combined income: $120,000

Parent A’s share: $80,000 ÷ $120,000 = 66.7% Parent B’s share: $40,000 ÷ $120,000 = 33.3%

Daycare costs $1,200/month: Parent A pays: $1,200 × 66.7% = $800. Parent B pays: $1,200 × 33.3% = $400

This applies to all Section 7 expenses based on these income proportions.

Proving Expenses

The parent claiming Section 7 contributions must provide receipts and documentation. You can’t just demand money without proof that expenses were actually incurred.

Keep all receipts for daycare, medical costs, activity fees, and educational expenses. Submit copies when requesting contributions from the other parent.

Understanding financial documentation shows what proof is needed.

What Basic Support Does NOT Cover?

Understanding what basic support doesn’t cover prevents disputes. These expenses typically require separate negotiation or court orders:

Private School Tuition

Private school isn’t covered by basic support unless the child attended private school before separation. It’s considered an extraordinary expense that requires the agreement of both parents or a court order.

If parents can’t agree on a private school, courts might order public school attendance to avoid the expense.

Post-Secondary Education

University costs aren’t included in basic support even if the child is still under 18. These are Section 7 expenses shared separately once education begins.

Extraordinary Medical Needs

Special therapies, expensive treatments, or ongoing medical care for disabilities or chronic conditions qualify as Section 7 extraordinary expenses beyond basic support.

Technology and Expensive Electronics

Smartphones, laptops, tablets, and gaming systems aren’t automatically covered by basic support. Parents should negotiate who will provide these items or whether they will be shared expenses.

Many separation agreements specifically address technology to prevent disputes.

Special Events and Travel

Birthday parties, class trips, summer camps, and family vacations aren’t included in basic support. Parents negotiate these discretionary expenses separately.

Some families split the cost of special events. Others agree that each parent covers events during their parenting time.

Disputes Over Covered Expenses

Parents often disagree about what basic support should cover versus what requires additional payment. Clear communication and separation agreements help prevent these conflicts.

Creating Expense Guidelines

Many agreements specify:

• Maximum amounts for clothing, shoes, and haircuts per child annually
• Which parent provides school supplies
• How sports equipment gets paid for
• Responsibility for birthday party costs

Communication About Spending

Both parents should communicate about significant expenses before incurring them. Surprising your ex with a $2,000 orthodontics bill that they had no input on creates conflict.

Discuss major expenses, get agreement (or court orders) before proceeding, and share receipts promptly for reimbursement.

Cost-of-Living Increases

Basic child support amounts from the Guidelines don’t automatically adjust for inflation. As costs increase, the same support payment buys less.

When Support Gets Adjusted?

Support amounts change when the paying parent’s income changes significantly. File variation applications when income increases or decreases substantially.

Annual income updates trigger support recalculations, ensuring amounts stay appropriate as financial circumstances evolve.

Built-in Expense Coverage

The Guidelines assume basic support includes some buffer for routine cost increases. Small inflation shouldn’t require constant adjustments to support.

Only significant changes in income or major shifts in parenting time justify formal support variations.

Split Custody Situations

When children split time relatively equally between parents (each having children at least 40% of the time), both parents have substantial daily expenses. Support calculations differ in split-custody situations.

Set-Off Approach

Courts often use the set-off method, in which each parent calculates what they’d owe under the Guidelines if the other parent had full custody.

The higher amount gets reduced by the lower amount, with the difference paid to the lower-income parent.

This recognizes that both parents carry high daily child-rearing costs in split custody.

Sharing Section 7 Expenses

Even in split custody, parents still share Section 7 expenses in proportion to their incomes. The set-off approach handles daily living costs, but extraordinary expenses get shared separately.

Tax Treatment of Support Payments

Child support is not taxable to the recipient and not tax-deductible for the payor in Canada. This differs from spousal support, which has tax implications.

No Tax Consequences

You don’t claim child support received as income on taxes. Payors don’t deduct child support paid from their income.

This tax-neutral treatment simplifies calculations and ensures support goes to children without tax complications.

Section 7 Reimbursements

Reimbursements for Section 7 expenses also have no tax consequences. Money changing hands for shared extraordinary expenses isn’t taxable income or a deductible expense.

Modifying Support Amounts

As children’s needs change and parents’ incomes fluctuate, support amounts should be adjusted accordingly. Don’t wait years for inappropriate support amounts—address changes promptly.

When to Seek Modification?

File variation applications when:

• Payor’s income changes 10%+ from the original order
• Children’s needs change significantly
• Custody arrangements change, affecting daily costs
• New Section 7 expenses arise (e.g., starting university).

Agreement to Vary

If both parents agree support should change, sign written agreement varying the amount. Document changes formally, even if you’re cooperating, to prevent future disputes.

Courts can also vary support orders based on material changes in circumstances, even without both parents’ agreement.

Understanding how to protect yourself financially involves adjusting amounts.

Helpful Information:

• Co-Parenting and Living Together in Canada
• List of Co-Parenting Boundaries in Alberta
• Should Co-Parents Spend Time Together in Calgary?

Federal Child Support Guidelines:

Visit the Department of Justice Canada for official child support tables, guidelines, and calculation worksheets.

FAQs

What exactly does basic child support cover?

Daily living expenses: food, clothing, shelter, basic school supplies, routine entertainment, toiletries, and household costs.

Does child support cover extracurricular activities?

Basic activities might be. Expensive activities such as competitive sports, elite dance, or music lessons qualify as Section 7 extraordinary expenses, shared separately beyond basic support.

Does child support cover medical expenses?

Basic health care costs are included. Expenses exceeding provincial health insurance—prescriptions, dental work, glasses, therapy—are Section 7 expenses shared proportionally.

Who pays for school supplies?

Basic school supplies (pencils, notebooks, backpack) are covered by basic support.

What about daycare costs?

Daycare is a Section 7 extraordinary expense shared proportionally based on income.

Does child support cover university?

No. Post-secondary education is a Section 7 expense shared proportionally when the child attends.

What if my ex spends support on themselves?

You can’t control how support is spent once paid. If children’s needs aren’t being met, document concerns and consider custody modification rather than withholding support.

Are birthday parties covered?

Not explicitly. Parents typically negotiate who pays for parties.

What about clothing for special occasions?

Basic clothing is covered by support. Expensive formal wear, sports uniforms, or specialized clothing might be negotiated separately or considered extraordinary depending on cost.

Can I deduct child support from my taxes?

No. Child support is not tax-deductible for payors and not taxable income for recipients.

How do I get reimbursed for Section 7 expenses?

Provide receipts to the other parent showing expenses incurred.

What if we disagree on whether the expense is necessary?

Communicate before incurring costs. If you can’t agree, either don’t proceed or seek a court order determining whether the expense qualifies and must be shared.

Frequently Asked Questions

What does child support cover in Ontario?

Child support is intended to cover the child’s basic needs — housing, food, clothing, and day-to-day expenses — based on the federal Child Support Guidelines tables.

Are extracurricular activities included in child support?

Many are covered as “section 7” or special expenses (childcare, dental, post-secondary, extracurriculars), shared in proportion to each parent’s income.

Can mediation set child-support amounts?

Yes. Mediation applies the federal Child Support Guidelines plus section 7 add-ons to reach a parent-agreed amount, which is then put in writing.