Section 7 proportional-share calculator

Model a simple income-proportional share of potential special or extraordinary expenses after reimbursements. This tool does not decide whether an expense qualifies under section 7.

Last reviewed · Sep. 15, 2026

Simple proportional estimate

$5,600

Net special-expense budget after reimbursements.

Parent A share$3,26758.3%

Parent B share$2,33341.7%

This is a simple proportional-income arithmetic model only. It does not decide whether an expense qualifies, what income figure the law requires, what tax consequences apply, or what a court would order.

Important context

Section 7 is not just “add up activities and split them by income.” The Federal Child Support Guidelines require the expense to fit a listed category and be necessary in relation to the child's best interests and reasonable in relation to the parties' means and the family's spending pattern before separation.

Justice Canada's Worksheet 2 also works with net expenses. Subsidies, benefits, reimbursements and relevant tax deductions or credits can matter, and the income figures used for the proportional calculation may need adjustments in some situations.

This calculator only handles the simple arithmetic layer: expenses entered minus reimbursements, followed by a proportional share based on the two incomes entered. It is useful for planning, but it is not a determination that an expense qualifies or that a court would order this exact split.

Best use: once you know which expenses you are discussing, use this to see what a simple proportional split would look like before applying the more detailed guideline rules.

Official context: Justice Canada says special or extraordinary expenses may need to be added to the basic table amount, and the base table amount is often not the final child-support amount.

Primary sources: Federal Child Support Guidelines — section 7·Justice Canada — Worksheet 2 guidance.