Co-Parenting Expense Rules in Ontario, Canada (2026)

How Ontario Handles Shared Child Expenses

Ontario uses a two-part system for child expenses after separation or divorce. The first part is the table amount — a fixed monthly payment based on the paying parent's gross income and the number of children. The second part is Section 7 expenses — specific extraordinary costs that parents share on top of the table amount, proportional to their incomes.

Both parts come from the Federal Child Support Guidelines (SOR/97-175), which apply to divorces under the federal Divorce Act. If the parents were never married, Ontario's Family Law Act (R.S.O. 1990, c. F.3) governs support — but in practice, Ontario courts apply the same Federal Child Support Tables and the same Section 7 framework, so the rules are nearly identical regardless of whether the parents were married.

Understanding which expenses fall into which part is essential. If an expense is already covered by the table amount, you cannot ask your co-parent to pay extra for it. But if it qualifies as a Section 7 extraordinary expense, both parents share the cost based on their incomes.

What Table Amount Child Support Covers

The table amount is the baseline monthly child support payment. It is determined by looking up three things in the Federal Child Support Tables:

1. The province where the paying parent lives (Ontario has its own table)
2. The paying parent's gross annual income (line 15000 on the T1 tax return, with certain adjustments in Schedule III of the Guidelines)
3. The number of children

The table amount covers the child's ordinary living expenses: food, clothing, shelter, basic school supplies, routine personal care, standard transportation, and everyday recreational activities. It also covers minor costs like school field trips, basic sports registration fees, and other day-to-day expenses that are part of raising a child.

The Department of Justice updates the tables periodically to reflect changes in tax rates and the cost of living. You can look up the current Ontario table amounts on the Department of Justice website or by using their online child support lookup tool.

If the parents have a shared custody arrangement (each parent has the child at least 40% of the time), the table amount calculation changes — each parent's table amount is calculated and the difference is used as a starting point, with adjustments for the increased costs of maintaining two households. Section 7 expenses, however, are always shared proportionally regardless of the custody arrangement.

Section 7 Expenses: The Core of Shared Costs

Section 7 of the Federal Child Support Guidelines is where most co-parenting expense disputes in Ontario happen. It covers six specific categories of expenses that can be added on top of the table amount:

(a) Childcare Expenses

Costs for childcare that are necessary because the custodial parent is working, has an illness or disability, or is attending education or training for employment purposes. This includes daycare, before- and after-school care, nannies, and summer childcare programs during working hours.

(b) Medical and Dental Insurance Premiums

The portion of a health or dental insurance premium that is attributable to the child. If a parent pays $400/month for a family benefits plan and $120 of that covers the child, the $120 is a Section 7 expense.

(c) Health-Related Expenses Over $100/Year

Uninsured health-related expenses that exceed $100 per year per child. This includes orthodontics, physiotherapy, psychological counselling, speech therapy, prescription medications, eyeglasses, and any other health expense not covered by a benefits plan. The $100 annual threshold is per child — the first $100 is considered covered by the table amount.

(d) Extraordinary Expenses for Primary or Secondary Education

Private school tuition, French immersion program fees (where there are additional costs beyond the public system), tutoring for a child with learning challenges, and special needs educational programs. The key word is "extraordinary" — regular public school costs are covered by the table amount.

(e) Post-Secondary Education Expenses

Tuition, books, residence fees, and living expenses for a child attending college or university. This applies to children who are still dependants under the Guidelines (typically under age of majority or still in full-time education).

(f) Extraordinary Extracurricular Activities

Competitive sports teams, elite music training, intensive summer camp programs, travel hockey, rep soccer, competitive dance, and similar activities that go beyond basic recreational participation. Again, the word "extraordinary" is critical here — a $200/season recreational soccer league is almost certainly covered by the table amount, while a $5,000/season competitive travel hockey program could qualify as a Section 7 expense.

What Makes an Expense "Extraordinary"?

Not every expense qualifies under Section 7 simply because it costs money. The Federal Child Support Guidelines use the word "extraordinary" deliberately, and Ontario courts have developed a practical test for determining what meets that threshold.

Courts consider:

• The amount relative to the payor's income. A $3,000 annual hockey expense means something very different for a family earning $60,000 versus $250,000.
• The nature and number of activities. A child enrolled in five different extracurricular programs may not have all five treated as extraordinary — courts look at the overall pattern and reasonableness.
• Any special needs or talents of the child. A child with a diagnosed learning disability has a stronger case for tutoring as a Section 7 expense. A child on a provincial sports team has a stronger case for competitive training costs.
• The family's spending pattern before separation. This is often decisive. If the child was enrolled in competitive gymnastics before the parents separated, and both parents supported and encouraged it, courts are much more likely to treat the ongoing cost as a reasonable Section 7 expense. Conversely, a parent who enrolls the child in an expensive new activity after separation may have difficulty getting the court to order sharing.
• Whether the expense is reasonable given the family's means and the child's best interests. Courts balance the benefit to the child against the financial burden on both parents.

The Ontario Court of Appeal in Park v. Thompson (2005) emphasized that courts must actually examine whether the expenses are extraordinary in the context of the specific family, rather than applying a blanket rule. A modest-income family might find $300/month in extracurricular expenses to be extraordinary, while a high-income family might not.

How Section 7 Expenses Are Split

Once an expense qualifies under Section 7, it is shared between parents in proportion to their respective incomes. Section 7(2) of the Guidelines specifies that each parent contributes to the expense in proportion to their income, after deducting from the expense any contribution, subsidy, or tax benefit received in respect of the expense.

The calculation uses each parent's gross annual income — specifically, the income amount determined under the Guidelines (line 15000 on the T1 tax return, subject to Schedule III adjustments for self-employment income, capital gains, and certain other items).

The formula is straightforward:

Parent's share = (Parent's income / Combined income) x Net Section 7 expense

The "net" expense means the cost after accounting for any subsidies, insurance reimbursements, or applicable tax deductions and credits — more on that in the tax section below.

Practical Calculation Example

Here is a realistic Ontario scenario:

• Parent A gross annual income: $90,000 CAD
• Parent B gross annual income: $50,000 CAD
• Combined income: $140,000 CAD

Income proportions:

• Parent A: $90,000 / $140,000 = 64.3%
• Parent B: $50,000 / $140,000 = 35.7%

Their child has the following monthly Section 7 expenses:

Each parent's share:

These amounts are on top of whatever table amount Parent A pays to Parent B as basic child support. For reference, at $90,000 gross income with one child in Ontario, the 2024 table amount is approximately $837/month.

A note on calculation variations: Some Ontario judges adjust the income ratio by first deducting the table amount from the payor's income before calculating the proportional split. This is less common but does occur, particularly in cases where the payor argues that the table amount already significantly reduces their available income. If your separation agreement or court order does not specify the method, the standard gross income ratio described above is the default approach.

Prior Consent for Section 7 Expenses

Both parents should consent to Section 7 expenses before they are incurred. This is one of the most common sources of conflict in Ontario co-parenting.

The legal principle is straightforward: one parent unilaterally enrolling a child in an expensive program does not automatically create a shared financial obligation. If Parent A signs the child up for a $6,000/year private music academy without Parent B's knowledge or agreement, Parent B may not be required to pay their share.

The Supreme Court of Canada addressed the broader issue of retroactive support obligations in DBS v. SRG, 2006 SCC 37, a landmark case that established that unreasonable delay in seeking child support can limit retroactive claims. While that case dealt primarily with table amounts, Ontario courts have applied similar reasoning to Section 7 expenses — a parent who waits months or years to seek reimbursement for expenses the other parent never agreed to may face an uphill battle.

Practical advice for Ontario co-parents:

• Always get written agreement before committing to a significant expense. An email or text message is sufficient — something like: "I'd like to register Maya in rep hockey this season. The total cost is $2,400 for the year. Based on our incomes, your share would be about $857. Do you agree?"
• If your co-parent refuses a reasonable expense, you can seek a court order under Section 7. But this takes time and costs money, so it is better to reach agreement when possible.
• Include a Section 7 process in your separation agreement. Many well-drafted Ontario separation agreements include a clause requiring each parent to provide 14 or 30 days written notice before enrolling a child in a new activity or program that would create a Section 7 expense. This prevents surprises and creates a clear framework for decision-making.
• Emergency medical expenses are the exception. If your child needs urgent medical treatment, you should get it. Courts will not penalize a parent for incurring necessary health expenses without prior consent.

Tax Implications of Section 7 Expenses

Tax treatment can significantly change the real cost of Section 7 expenses, and Ontario courts increasingly require parents to account for tax benefits when calculating each parent's share. This is built into the Guidelines — Section 7(3) directs courts to consider "any income tax deductions or credits" relating to the expense.

Childcare Expense Deduction

Childcare costs (daycare, after-school care, summer camp for children under 16) are tax-deductible under Section 63 of the Income Tax Act. The deduction is generally claimed by the lower-income parent (or the parent with whom the child resides, if different). For 2024, the maximum deduction is $8,000 per child under age 7, $5,000 per child aged 7–16, and $11,000 per child with a disability.

This deduction directly reduces the lower-income parent's taxable income. In Ontario, at a combined federal and provincial marginal tax rate of roughly 29.65% on income around $50,000, a $7,200 annual childcare expense claimed as a deduction saves approximately $2,134 in taxes. That saving reduces the net cost of childcare from $7,200 to $5,066.

Courts expect the proportional split to apply to the net cost (after the tax benefit), not the gross cost. This means the lower-income parent who claims the deduction effectively absorbs less of the cost.

Medical Expense Tax Credit

Qualifying medical expenses (including orthodontics, therapy, prescriptions, and other Section 7(c) health costs) that exceed the lesser of 3% of net income or $2,759 (2024 threshold) can be claimed for the federal Medical Expense Tax Credit. Ontario has a parallel provincial credit. Either parent can claim the credit, but it is usually more beneficial for the lower-income parent.

The credit rate is 15% federally plus 5.05% provincially in Ontario, for a combined non-refundable credit rate of 20.05% on eligible amounts above the threshold.

How This Affects the Split in Practice

Suppose the family from the example above has $7,200/year in childcare expenses. Parent B (the lower-income parent at $50,000) claims the deduction and saves approximately $2,134 in taxes. The net cost of childcare is therefore $5,066. The proportional split applies to $5,066, not $7,200:

• Parent A (64.3%): $3,257/year ($272/month)
• Parent B (35.7%): $1,809/year ($151/month)

Compare this to splitting the gross $7,200:

• Parent A (64.3%): $4,630/year ($386/month)
• Parent B (35.7%): $2,570/year ($214/month)

The tax benefit shifts over $1,300/year between the parents. This is not a trivial amount, and it is frequently overlooked in informal arrangements between co-parents.

Key Statutes and Resources

• Federal Child Support Guidelines, Section 7 — The statutory basis for extraordinary expense sharing
• Federal Child Support Tables: Ontario — Look up table amounts by income and number of children
• Ontario Family Law Act, Part III — Support obligations for unmarried parents in Ontario
• Department of Justice: Step-by-Step Guide to Child Support — Plain-language guide to the Federal Child Support Guidelines
• Ontario Courts: Family Law Self-Help Centre — Court forms, guides, and self-help resources for Ontario family law matters
• Canada Revenue Agency: Line 21400 — Child Care Expenses — Rules for claiming the childcare expense deduction
• Canada Revenue Agency: Medical Expense Tax Credit — Eligible medical expenses and credit calculation