Section 7 Expenses Manitoba: What Counts and How They're Shared

Basic child support table amounts don't cover everything. In Manitoba, both parents are legally required to contribute to their child's "Section 7 expenses" — necessary costs that fall outside the standard monthly payment. Understanding what qualifies and how these costs are divided prevents disputes that drag families back to court.

What Qualifies as a Section 7 Expense

Under the Federal Child Support Guidelines, Section 7 expenses must be both necessary and reasonable given the family's means. Qualifying categories:

Childcare and daycare — costs incurred because the custodial parent works, is in school, or has a health condition that requires outside care.

Medical and dental — insurance premiums, orthodontics, counseling, prescription glasses, physiotherapy, and any health expense not covered by Manitoba's provincial plan.

Education — extraordinary school fees (private school tuition if agreed upon), tutoring costs, and special education supports.

Post-secondary — university or college tuition, residence fees, textbooks, and related costs.

Extracurricular activities — competitive sports leagues, music lessons, art programs, camps, and equipment. The activity must be reasonable relative to family income — a CA$5,000/year hockey program may qualify for a household earning CA$150,000 combined but not for one earning CA$60,000.

How Section 7 Costs Are Split

Expenses are shared proportionally based on each parent's income, after adjusting for applicable tax deductions and credits.

Example: Parent A earns CA$70,000 and Parent B earns CA$30,000. Combined income: CA$100,000. Parent A pays 70% of net Section 7 expenses; Parent B pays 30%.

If a childcare expense qualifies for the Child Care Expense Deduction on one parent's tax return, the cost is reduced by that tax benefit before splitting. Same principle applies to medical expense credits.

The 40% Parenting Time Threshold

Your parenting schedule directly affects child support calculations:

Under 40% parenting time (majority arrangement): The parent with less time pays the full table amount based solely on their income. The receiving parent's income is irrelevant to the base calculation.

At or above 40% each (shared parenting): Child support shifts to a set-off approach. Both parents' table amounts are calculated; the higher earner pays the difference. The court also considers the actual costs of maintaining two fully functioning households.

Split parenting: When each parent has primary care of at least one child, the lower table obligation is subtracted from the higher, and the difference is paid.

The jump from 39% to 40% can shift support obligations by thousands annually. This is why tracking overnights precisely — including school days, holidays, and summer vacation — matters.

Administrative Support Without Court

Manitoba's Child Support Service (CSS) can calculate initial support and perform yearly recalculations when income changes — at no cost. Decisions made by CSS carry the same legal weight as a court order. Once registered, the Maintenance Enforcement Program (MEP) collects and distributes payments, with enforcement powers including wage garnishment and license suspension if payments are missed.

Tracking and Documenting Expenses

The most common Section 7 disputes arise from poor documentation. Both parents should:

• Keep receipts for every qualifying expense
• Provide written notice before enrolling a child in a new activity
• Share invoices promptly rather than accumulating a year's worth
• Track the net cost (after tax benefits and subsidies)

The Manitoba Child Custody & Parenting Plan Guide includes an expense tracker worksheet designed specifically for Section 7 documentation, plus a parenting time calculator to determine whether your arrangement crosses the 40% threshold.

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