>
What Are Section 7 Expenses?
Family Law
What Are Section 7 Expenses?
13 min read
What Are Section 7 Expenses in Alberta?
Introduction
Section 7 expenses are special or extraordinary child-related costs that may be paid in addition to the basic monthly child-support amount. Depending on the circumstances, they can include childcare required for work, the child’s health-insurance premiums, uninsured health expenses, extraordinary educational costs, post-secondary expenses and extraordinary extracurricular activities.
An expense does not qualify simply because it benefits the child or costs a significant amount. It must fit within one of the categories listed in section 7 of the applicable Child Support Guidelines. It must also be necessary in relation to the child’s best interests and reasonable in light of the financial circumstances of the parents and child and the family’s spending pattern before separation.
When an expense qualifies, the net cost is generally shared between the parents in proportion to their guideline incomes, not necessarily equally.
Basic Child Support and Section 7 Expenses
The monthly table amount of child support is intended to contribute to the ordinary costs of raising a child, including:
Housing
Food
Clothing
Routine transportation
Ordinary school supplies
Regular recreation
Household expenses
Everyday personal care
Section 7 expenses are separate. They address specific costs that fall outside, or are too significant to be reasonably covered by, the basic table amount.
For example, ordinary clothing for hockey practice would generally be an everyday expense. Registration, travel and equipment for competitive hockey might qualify as an extraordinary extracurricular expense, depending on the cost, the child’s circumstances and the parents’ financial means.
The distinction is not always determined by the type of purchase. The same expense may qualify in one family but not another.
Which Child Support Guidelines Apply?
The Federal Child Support Guidelines generally apply when child support is determined under the federal Divorce Act. The Alberta Child Support Guidelines generally apply in provincial family-law proceedings outside the Divorce Act, including many cases involving parents who were never married.
The two Guidelines contain substantially similar Section 7 provisions and recognize six categories of special or extraordinary expenses:
Qualifying childcare expenses
The child’s portion of medical and dental insurance premiums
Certain health-related expenses
Extraordinary primary or secondary educational expenses
Post-secondary education expenses
Extraordinary extracurricular expenses
The applicable legislation should be confirmed before calculating the parents’ obligations.
Childcare Expenses
Childcare can qualify when it is incurred because of the employment, illness, disability, education or employment training of the parent with the majority of parenting time.
Examples may include:
Daycare
Day homes
Before-and-after-school care
Summer childcare
Babysitting required for work
Childcare needed while a parent attends school or employment training
Childcare required because of a parent’s illness or disability
Childcare for a social event or personal convenience will not necessarily qualify. The expense must be connected to one of the purposes recognized by the Guidelines.
The court may also consider whether the type and cost of care are reasonable. A specialized nanny may be appropriate for a child with particular medical needs but excessive where safe, suitable and considerably less expensive care is readily available.
Any childcare subsidy, tax benefit or deduction associated with the expense must generally be considered before the parents divide the cost.
Medical and Dental Insurance Premiums
The portion of a medical or dental insurance premium attributable to the child can qualify.
For example, if a parent pays an additional monthly amount to add the child to an employer’s health-benefit plan, the child’s portion may be shared as a Section 7 expense.
The entire cost of a family plan is not automatically attributable to the child. The relevant amount is usually the additional cost associated with covering the child.
If coverage is available through both parents’ employment, the parents should consider:
The cost of each plan
The extent of coverage
Coordination of benefits
Deductibles
Annual limits
Whether maintaining both plans is reasonable
An agreement or court order can specify which parent will maintain coverage and how the child’s portion of the premium will be shared.
Health-Related Expenses
Certain health-related costs can qualify when they exceed insurance reimbursement by at least $100 annually.
Examples listed in the Guidelines include:
Orthodontic treatment
Prescription medication
Professional counselling
Physiotherapy
Occupational therapy
Speech therapy
Hearing aids
Glasses
Contact lenses
Other necessary health-related services may qualify depending on the evidence.
The amount to be shared is generally the cost remaining after insurance reimbursement. Parents should submit expenses through all available benefit plans before calculating their respective shares.
Evidence may include:
Prescriptions
Treatment recommendations
Estimates
Invoices and receipts
Insurance statements
Proof of payment
Confirmation of medical necessity
Cosmetic or optional treatment will not necessarily qualify merely because a health-care provider offers it. The court may examine the child’s needs, the expected benefit, the cost and the parents’ ability to pay.
Extraordinary Educational Expenses
Extraordinary expenses for primary or secondary education can qualify, as can expenses for educational programs that meet a child’s particular needs.
Examples may include:
Private-school tuition
Specialized educational programs
Tutoring
Educational assessments
Learning supports
Programs for a child with a disability
Specialized technology required because of the child’s needs
Ordinary school expenses are generally expected to be covered by basic child support. Routine supplies, standard school fees, backpacks and ordinary school clothing will not automatically qualify.
Private-school tuition is not automatically a Section 7 expense. Relevant considerations can include:
Whether the child attended the school before separation
The reason private education is proposed
The child’s educational needs
Available public-school options
The parents’ prior agreement
The family’s historical spending pattern
Each parent’s ability to contribute
Whether the cost is reasonable
A parent who unilaterally enrolls a child in an expensive program may face difficulty recovering the other parent’s share if the expense was unnecessary, unreasonable or inconsistent with the governing agreement or order.
Post-Secondary Education Expenses
Post-secondary expenses are a recognized Section 7 category. They may include reasonable costs associated with:
Tuition
Mandatory student fees
Books and course materials
Required technology
Residence fees
Rent
Meal plans
Transportation
Other necessary educational costs
The full amount is not necessarily divided between the parents. The calculation may first account for:
Scholarships
Grants
Bursaries
Registered Education Savings Plan funds
Student loans
Employment income
The child’s savings
Tax credits or benefits
A reasonable contribution from the child
The child’s expected contribution depends on their age, income, resources and circumstances. A young student beginning university may be treated differently from an older student completing an additional degree.
The parents may also disagree about whether the educational plan itself is reasonable. Relevant factors can include the program, institution, cost, the child’s academic performance and commitment, alternatives available and the parents’ ability to pay.
If the child lives away from home, the parents may need to consider whether monthly table support should continue throughout the school year or be adjusted to account for living expenses already included in the post-secondary calculation.
Extraordinary Extracurricular Activities
Not every sport, lesson, camp or club is a Section 7 expense. The activity must be extraordinary.
An expense may be considered extraordinary when the parent requesting contribution cannot reasonably cover it after considering that parent’s income and the table child support received. If that test does not resolve the issue, the court may consider:
The cost relative to the requesting parent’s income
The nature and number of the child’s activities
The child’s particular needs or talents
The overall cost of the activities
Other relevant circumstances
Potential examples include:
Competitive hockey
High-level gymnastics
Elite dance
Specialized music instruction
Significant tournament or travel costs
Activities connected to a child’s exceptional talent
Programs supporting a child’s particular developmental needs
Ordinary recreation may not qualify. A community soccer registration costing a modest amount could be treated as an everyday expense, while high-level competitive soccer involving substantial coaching, equipment and travel might qualify.
The analysis is specific to the family. A $1,000 expense may be extraordinary for one household but reasonably covered by basic support in another.
The Expense Must Be Necessary and Reasonable
Fitting within a listed category is not always enough. The court must consider whether the expense is:
Necessary in relation to the child’s best interests
Reasonable in relation to the parents’ and child’s means
Consistent with the family’s spending pattern before separation
“Necessary” does not mean absolutely essential to survival. It asks whether the expense reasonably serves the child’s best interests.
“Reasonable” considers the cost and available financial resources. A beneficial program may still be unreasonable if a comparable, affordable alternative exists or the cost is far beyond the parents’ means.
The family’s history can also matter. A child who participated in competitive skiing throughout the relationship may have a stronger claim to continue than a child enrolled in an expensive new activity after separation without discussion.
How Are Section 7 Expenses Divided?
Qualifying expenses are generally shared in proportion to the parents’ guideline incomes.
Suppose:
Parent A earns $90,000 annually.
Parent B earns $60,000 annually.
Their combined income is $150,000.
Parent A earns 60% of the combined income, while Parent B earns 40%. A qualifying net expense would generally be divided 60/40.
If the net expense is $5,000:
Parent A’s share would generally be $3,000.
Parent B’s share would generally be $2,000.
This proportional division is the guiding principle, but an agreement or court order may establish another appropriate arrangement.
The calculation should be updated when either parent’s income changes significantly.
Calculate the Net Expense First
Parents generally divide the net cost, not necessarily the amount appearing on the original invoice.
Before dividing an expense, account for:
Insurance reimbursement
Government subsidies
Employer benefits
Tax deductions
Tax credits
Contributions from the child
Scholarships, grants and bursaries
Other funding related to the expense
For example, assume childcare costs $12,000 annually. If the parent receives a $3,000 subsidy and obtains a $2,000 tax benefit associated with the childcare expense, the amount to be divided may be $7,000 rather than $12,000.
Tax consequences can be complicated. The actual value of a deduction may depend on the claiming parent’s tax rate. An accountant or lawyer may be needed where the adjustment is substantial or disputed.
Is Advance Consent Required?
The Guidelines do not create a universal rule requiring both parents’ express consent before every expense is incurred. However, an agreement or court order may require advance consultation or written consent.
Even where no express-consent clause exists, a parent seeking contribution should generally raise a significant non-emergency expense before committing to it. This allows the other parent to:
Consider whether the expense is necessary
Review the cost
Suggest alternatives
Confirm insurance or subsidies
Plan for payment
Participate in the decision where appropriate
Failure to consult does not automatically prevent reimbursement. The court may still order contribution if the expense was necessary, reasonable and within a recognized category. Conversely, obtaining the other parent’s consent does not necessarily resolve every dispute if the parties did not agree on cost-sharing.
Emergency medical care is different. Advance consultation may not be possible when immediate treatment is required.
Decision-Making Responsibility and Payment Are Different Issues
The authority to make a decision for a child and the responsibility to contribute to its cost are related but legally distinct.
A parent may have authority to make medical or educational decisions under a parenting order, but that does not automatically make every resulting cost a Section 7 expense. The expense must still satisfy the Child Support Guidelines.
Similarly, a parent who disagrees with a decision may still be required to contribute if the expense is necessary and reasonable.
The wording of the parenting agreement or order should be reviewed carefully.
What Should an Agreement Say?
Clear provisions can prevent recurring disagreements. A Section 7 clause may address:
Which expenses are already approved
Which expenses require advance consent
Whether consent must be in writing
A deadline for responding to a request
Required estimates or supporting documents
How income proportions will be calculated
Which parent claims available tax benefits
How insurance claims will be submitted
When receipts must be provided
Reimbursement deadlines
Emergency expenses
Post-secondary costs
How disputes will be resolved
Terms such as “the parents will share all Section 7 expenses” can be too vague. The parents may later disagree about which expenses qualify, whether they were approved and how the net cost should be calculated.
Keeping Records
A parent requesting contribution should keep organized records showing:
The nature and purpose of the expense
The child for whom it was incurred
The date
The amount invoiced
Proof of payment
Insurance reimbursement
Subsidies or benefits
Tax consequences
The child’s contribution
Communications with the other parent
Each parent’s calculated share
Providing only a credit-card statement may not establish what was purchased or why it qualifies.
Receipts, invoices and supporting recommendations are usually more useful.
The parent receiving a reimbursement request should respond promptly and identify any missing information.
What If a Parent Refuses to Pay?
The first step is to review the agreement or court order. Determine whether it:
Identifies the expense
Requires advance consent
Establishes income proportions
Sets a payment deadline
Requires supporting documentation
Specifies a dispute-resolution process
The parent requesting payment should provide the calculation, receipts and proof of any insurance or tax adjustment.
If payment is still refused, possible options include:
Written negotiation
Lawyer-assisted negotiation
Mediation
Arbitration, where authorized
A court application
Enforcement of an existing order
The Alberta Maintenance Enforcement Program may enforce a Section 7 amount when the obligation is sufficiently clear and enforceable under the registered order or agreement. Expenses described only as a percentage of future costs can be more difficult to enforce administratively unless the amount has been determined.
Legal advice can help identify whether the appropriate step is enforcement, clarification or a new support application.
Can Section 7 Expenses Change?
Yes. Expenses may begin, end or change as the child’s circumstances develop.
For example:
Daycare may end when the child begins school.
Before-and-after-school care may become necessary.
Orthodontic treatment may begin.
A child may move from community to competitive sports.
Post-secondary education may replace secondary-school costs.
Insurance coverage may change.
One parent’s income may increase or decrease.
Parents should review their Section 7 arrangements regularly and exchange current income information. An expense ending does not automatically change the basic monthly table amount.
Common Section 7 Mistakes
Common mistakes include:
Treating every child-related cost as a Section 7 expense
Assuming all extracurricular activities qualify
Dividing gross costs before insurance or tax adjustments
Automatically dividing expenses equally
Using outdated income information
Incurring a significant expense without consultation
Ignoring an advance-consent provision
Failing to provide receipts
Assuming one parent’s decision-making authority resolves payment
Treating ordinary school supplies or clothing as extraordinary
Failing to address post-secondary funding
Using vague wording in an agreement or order
A clear process is often as important as the calculation itself.
When to Speak With a Family Lawyer
Legal advice may be helpful when:
Parents disagree about whether an expense qualifies
A proposed activity is unusually expensive
Private-school tuition is disputed
A child has significant medical or special needs
Post-secondary expenses are approaching
A parent incurs costs without consultation
Income information is incomplete
Tax benefits are difficult to calculate
A parent refuses reimbursement
The existing agreement is unclear
Section 7 expenses need to be added to or changed in an order
A lawyer can review the expense, calculate the appropriate net cost and help create terms that reduce future disputes.
How Bridgestone Law Can Help
Section 7 expenses can create conflict when parents disagree about what the child needs, what they can afford or whether advance approval was required. These disputes often involve more than dividing a receipt.
Bridgestone Law assists families in Calgary and throughout Alberta with:
Determining whether expenses qualify
Calculating proportionate income shares
Childcare and health-related expenses
Private-school and educational costs
Extracurricular activities
Post-secondary expenses
Financial disclosure
Drafting clear agreements and consent orders
Enforcement and variation applications
We can help you understand your obligations, document the expense and develop a practical process for future child-related costs.
Contact Bridgestone Law to discuss your child-support and Section 7 expense concerns.
Related Articles...
Receive practical legal updates and new resources from Bridgestone Law.
QUICK LINKS
PRACTICE AREAS
Wills & Estates
Probate Services
Family Law
Mediation (ADR)
Domestic Contracts
Litigation
Notary Services
CONTACT