Generally speaking, child care costs are what are described by the Child Support Guidelines as "special or extraordinary expenses" (also called "Section 7 expenses" as that is the section in the Guidelines which deals with them).
Note the qualifying wording of the subsection itself - it's a mini-test for whether or not particular child care expenses will fall under this section:
"(a) child care expenses incurred as a result of the custodial parent's employment, illness, disability or education or training for employment;"
A child's or children's expenses which qualify under section 7 of the Guidelines (and this includes child care expenses incurred by a parent by reason of employment, disability, illness or education/training) are shared by the parents proportionately to their respective incomes, taking into account any tax deductions available and taken by the residential parent. In other words, the non-residential parent is expected to share with the other parent only the after-tax-deduction portion of the expense.
The formula is straightforward when one parent is the primary residential parent. It becomes more complicated in cases of either shared or split custody (addressed in another blog post).
Note the qualifying wording of the subsection itself - it's a mini-test for whether or not particular child care expenses will fall under this section:
"(a) child care expenses incurred as a result of the custodial parent's employment, illness, disability or education or training for employment;"
A child's or children's expenses which qualify under section 7 of the Guidelines (and this includes child care expenses incurred by a parent by reason of employment, disability, illness or education/training) are shared by the parents proportionately to their respective incomes, taking into account any tax deductions available and taken by the residential parent. In other words, the non-residential parent is expected to share with the other parent only the after-tax-deduction portion of the expense.
The formula is straightforward when one parent is the primary residential parent. It becomes more complicated in cases of either shared or split custody (addressed in another blog post).
Lawren Harris ~Coldwell Bay
