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Special or Extraordinary Expenses

Learn about Special or Extraordinary Expenses as it relates to Child Support as well as important tax considerations.

Updated over 2 months ago

Understanding Special or Extraordinary Child Support Expenses


What are special or extraordinary expenses?

Beyond the basic table amount for child support, there exists an additional category of payments known as special or extraordinary expenses. These expenses represent amounts paid in addition to the standard table amount to ensure that both parents proportionately share their child's special or extraordinary financial needs.

Criteria for special or extraordinary expenses: Best interest of the child

A special or extraordinary expense must be necessary and in the best interest of the child. This determination considers the reasonableness of the expense given both parents' incomes and the family's established spending patterns before separation.

Most common types of special or extraordinary expenses

  • Essential child care expenses: Child care expenses incurred as a result of employment obligations, health reasons, or educational pursuits represent one of the most common categories of special expenses.

  • Medical and dental coverage: A portion of medical or dental insurance premiums that provide coverage for both parent and child falls under this category.

  • Healthcare costs beyond basic coverage: Your child's healthcare needs that exceed $100 per year, when costs are not covered by insurance, qualify as special expenses.

  • Educational expenses: Both post-secondary education expenses and extraordinary educational costs beyond standard schooling are considered special expenses.

  • Extracurricular activities: Extraordinary expenses for your child's extracurricular activities may qualify, though this category often requires careful evaluation.

Grey areas and decision-making: Activities requiring assessment

Uncertainty often surrounds activities like swimming lessons, gymnastics, dance, skating, and technology needs such as cell phones and computers. The key question remains whether these expenses are truly special or extraordinary and reasonable considering your incomes and previous family choices.

This uncertainty provides an opportunity for parents to develop their own agreement about what makes the most sense for their child's needs and circumstances.

Different arrangements, different approaches

Shared parenting arrangements

When both parents effectively pay and receive child support in a shared arrangement, it becomes customary to share even non-extraordinary expenses. For example, if a winter coat costs $100 or boots that will travel between homes during winter months, parents typically share these costs.

Primary arrangement considerations

In primary arrangements, such expenses are generally considered normal costs covered by the child support received by the recipient parent.

Financial calculations and tax implications: Net cost considerations

The cost of any expense should be calculated net of tax deductions, credits, subsidies, or benefits related to the expense. Many special expenses, including child care, some health-related costs, and extracurricular activities, sometimes have associated tax benefits or credits.

Your support calculator should help determine whether your specific expense qualifies for associated deductions or tax credits.

Post-secondary education: Special considerations

Continued dependency status

Generally, children pursuing post-secondary education remain dependents because they cannot financially support themselves. However, as with everything in law, it depends on the circumstances.

The question is whether the educational pursuit is reasonable and whether it's appropriate that these pursuits be financed by the parents.

Factors in educational support decisions

Academic and enrolment status: Key considerations include whether your child is enrolled full-time or part-time in a course of study, and their eligibility for student loans or other financial assistance.

Career planning and commitment: Parents should evaluate whether the child has reasonable career plans or is attending college without clear direction or purpose.

Child's contribution capacity: The child's ability to contribute through part-time employment, their age, past academic performance, and demonstrated success in their chosen studies all factor into support decisions.

Pre-separation plans: What parents planned for their children's education before separation also influences current support obligations.

Relationship considerations

For mature children who have reached majority age, whether the child has unilaterally terminated their relationship with a parent may factor in how much support that parent might pay.The right combination of table amount and special and extraordinary expenses depends on the circumstances.

Tailoring support to circumstances

Living arrangements impact support structure

If an adult child attends school locally and lives with a parent, the table amount plus school expense contributions might be appropriate. Conversely, if the child attends school away from home, parents might cover school and living expenses during the academic year, with table amounts during summer visits.

Balancing multiple factors

What constitutes reasonable support depends on previously discussed factors, plus parents' incomes, expenses, and the child's needs and contributions. Ultimately, the question becomes what parents can reasonably agree upon given their unique circumstances.


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Important Disclaimer

Content and videos in The Divii Knowledge Centre provide general information about separation and divorce and is not and should not be considered legal advice. For guidance specific to your situation, it's important to consult with a qualified family lawyer in your area. It's always highly recommended to seek independent legal advice during your separation.


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