Section 7 Expenses and Child Support in Saskatchewan

Child support in Saskatchewan follows the Federal Child Support Guidelines — the same table-based system used across Canada. The base amount is relatively straightforward to calculate. Where parents run into disputes is Section 7: the "extraordinary expenses" that get split on top of the table amount.

Base Child Support: The Table Amount

The Federal Child Support Guidelines set monthly child support based on two factors: the paying parent's gross annual income and the number of children. The tables are published by the Department of Justice and are province-specific (Saskatchewan has its own tax adjustments built in).

For a parent earning $60,000 gross with one child, the Saskatchewan table amount is approximately $560 per month. For two children, it rises to approximately $880. These figures adjust annually with the tables.

In a sole custody arrangement, the parent without primary residence pays the full table amount. In shared custody situations (where each parent has the children at least 40% of the time), the calculation adjusts to account for both parents' incomes.

What Are Section 7 Expenses

Section 7 of the Federal Child Support Guidelines covers expenses that go beyond the basic costs already factored into the table amount. These "special or extraordinary" expenses are shared proportionally between the parents based on their respective incomes, after accounting for any tax benefits or subsidies.

Common Section 7 expenses include:

• Childcare required for the custodial parent to work or attend school
• Health-related expenses not covered by insurance (orthodontics, therapy, prescription medications, eyeglasses)
• Extraordinary extracurricular activities — competitive sports, specialized music or arts programs, tutoring
• Post-secondary education costs
• Private school tuition (if the child attended before the separation or both parents agree)

"Extraordinary" vs. "Special" — The Distinction Matters

Not every extracurricular activity qualifies. The Guidelines distinguish between:

Special expenses (Section 7(1)(a)–(d)): Childcare, health insurance premiums, health-related expenses, and post-secondary costs. These are included if they are "reasonable and necessary."

Extraordinary expenses (Section 7(1)(e)–(f)): Extracurricular activities and primary/secondary school expenses. These qualify only if they are "extraordinary" given the family's pre-separation spending pattern and the child's needs. Hockey registration fees may qualify; a single swimming lesson usually will not.

The test asks: is this expense reasonable given the family's historical spending, the child's needs, and both parents' ability to contribute?

How Proportional Sharing Works

Section 7 expenses are shared in proportion to each parent's income. If one parent earns $80,000 and the other earns $40,000, their combined income is $120,000. The higher earner pays 67% of each qualifying Section 7 expense, and the lower earner pays 33%.

The calculation also accounts for tax deductions and credits. If the custodial parent receives a tax deduction for childcare expenses, the net cost (after the tax benefit) is what gets split proportionally.

Documenting Expenses for Mediation

One of the biggest sources of conflict in Saskatchewan separations is the lack of organized records for Section 7 claims. Parents who arrive at mediation with a pile of receipts and no categorization burn through mediator hours — at $150–$400 per hour — sorting through paperwork instead of negotiating.

The Saskatchewan Divorce Financial Split & Asset Division Guide includes worksheets for tracking and categorizing Section 7 expenses alongside the broader property division calculation, so all financial issues are organized in one place before you enter mediation or negotiations.

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