In New Brunswick, both parents share the cost of extracurricular activities proportionally based on their respective incomes under Section 7 of the Federal Child Support Guidelines (SOR/97-175). If one parent earns $80,000 annually and the other earns $40,000, the higher-earning parent pays 67% of qualifying activity costs while the lower-earning parent pays 33%. These expenses are paid in addition to base table child support amounts, and courts require that activities be both necessary for the child's best interests and reasonable given both parents' financial circumstances.
Key Facts: Section 7 Expenses in New Brunswick
| Factor | Details |
|---|---|
| Governing Law | Federal Child Support Guidelines, SOR/97-175, Section 7 |
| Filing Fee | $100 petition + $10 Clearance Certificate = $110 total |
| Residency Requirement | 1 year in New Brunswick |
| Cost Sharing Formula | Proportional to each parent's gross annual income |
| Income Threshold (2025 tables) | $16,000 minimum (increased from $13,000) |
| Last Guidelines Update | October 1, 2025 (reflecting 2023 tax rules) |
What Are Section 7 Extraordinary Expenses for Extracurricular Activities?
Section 7 extraordinary expenses are specific costs for children's activities that exceed what the base child support table amount covers. Under Section 7(1)(d) of the Federal Child Support Guidelines, extracurricular activities qualify as shareable expenses when they are extraordinary given the family's circumstances and necessary for the child's best interests. The base child support amount covers ordinary recreational activities, but competitive sports, intensive training programs, and specialized lessons often qualify as extraordinary expenses requiring additional parental contributions.
New Brunswick courts apply two fundamental tests to determine whether an extracurricular activity qualifies as a Section 7 expense. First, the expense must be necessary in the child's best interests, meaning it contributes to the child's well-being, development, or specific needs. Second, the expense must be reasonable given both parents' financial means and the family's spending patterns before separation.
Examples of Qualifying Extracurricular Activities
Competitive sports programs such as elite hockey, travel soccer, competitive swimming, and tournament-level tennis frequently qualify as Section 7 expenses in New Brunswick. Annual costs for competitive hockey in Canada typically range from $5,000 to $15,000, including registration fees, equipment, travel, and tournament expenses. Specialized arts training such as competitive dance programs, intensive music instruction, and advanced acting classes also commonly qualify when costs exceed $2,000 to $5,000 annually.
Courts examine the pre-separation family lifestyle when determining whether activities qualify. A $5,000 annual hockey fee might be considered extraordinary for a family with combined income of $80,000, but courts may view the same expense as ordinary for families earning $300,000 combined, especially if the child participated in competitive hockey before the parents separated.
How New Brunswick Courts Calculate Proportional Shares
New Brunswick courts calculate each parent's share of extracurricular activity costs by dividing each parent's gross annual income by the combined total income of both parents. This proportional calculation ensures that higher-earning parents contribute more in absolute dollars while maintaining fairness relative to earning capacity. The calculation must account for any spousal support payments, which reduce the payor's income and increase the recipient's income for purposes of determining proportional shares.
Step-by-Step Calculation Example
Consider a New Brunswick family where Parent A earns $90,000 annually and Parent B earns $60,000 annually, with their child enrolled in competitive figure skating costing $8,000 per year:
- Calculate combined income: $90,000 + $60,000 = $150,000
- Calculate Parent A's share: $90,000 ÷ $150,000 = 0.60 (60%)
- Calculate Parent B's share: $60,000 ÷ $150,000 = 0.40 (40%)
- Apply to expense: Parent A pays $4,800 (60% of $8,000); Parent B pays $3,200 (40% of $8,000)
If Parent A pays spousal support of $12,000 annually to Parent B, the calculation adjusts as follows: Parent A's adjusted income becomes $78,000 ($90,000 minus $12,000), while Parent B's adjusted income becomes $72,000 ($60,000 plus $12,000). The combined adjusted income is $150,000, making Parent A responsible for 52% ($78,000 ÷ $150,000) and Parent B responsible for 48% ($72,000 ÷ $150,000).
Net Cost Adjustments
New Brunswick courts require calculation of the net cost of extracurricular activities after accounting for tax deductions, tax credits, subsidies, and any contributions from the child or third parties. The Federal Child Support Guidelines, Section 7(3) specifically mandates that courts consider any eligibility to claim a subsidy, benefit, or income tax deduction or credit relating to the expense. Parents share the reduced net cost rather than the gross expense amount.
Contested vs. Uncontested Extracurricular Expense Disputes
| Factor | Uncontested Agreement | Contested Court Application |
|---|---|---|
| Timeline | Days to weeks | 3-12 months |
| Cost | Minimal (agreement only) | $2,000-$10,000+ legal fees |
| Filing Fee | None required | $75-$100 |
| Decision Maker | Both parents | Court of King's Bench Judge |
| Flexibility | High (parents choose terms) | Limited (court sets terms) |
| Enforcement | Voluntary compliance | Court-ordered, enforceable |
When parents agree on extracurricular activity costs, they can formalize their arrangement through a written agreement without court involvement. New Brunswick courts encourage parents to resolve Section 7 expense disputes through negotiation, mediation, or collaborative family law processes before resorting to litigation. Contested applications require filing in the Court of King's Bench, Family Division, with a $75 filing fee for parenting and support matters.
What Courts Consider When Disputes Arise
New Brunswick courts apply specific criteria from Section 7(1)(d) of the Federal Child Support Guidelines when determining whether extracurricular activity expenses are shareable between parents. Courts examine the nature and number of educational programs and extracurricular activities, any special needs and talents of the child, the overall cost of the programs and activities, and any other similar factor the court considers relevant. The child's interest in continuing the activity and their performance level also factor into judicial decisions.
Courts in New Brunswick have consistently held that pre-separation participation in activities weighs heavily in favour of continued parental sharing. In cases similar to Liberty v. Liberty (2014), where courts found competitive swimming expenses were valid Section 7 expenses because the child had been swimming competitively before separation and expressed a wish to continue, New Brunswick judges apply the same reasoning to protect children's established activities.
Reasonableness Assessment
New Brunswick courts reject Section 7 expense claims when costs are unreasonable relative to parental income. Following precedents such as Meszen v. Meszen (2021), where a court reduced a $375 monthly competitive dance claim to $200 given the parents' combined income of approximately $123,000, New Brunswick judges assess whether the total cost of activities creates genuine financial hardship. Courts also consider overprogramming concerns when children participate in multiple expensive activities simultaneously.
The 2021 Divorce Act Changes and Extracurricular Activities
The 2021 amendments to the Divorce Act, R.S.C. 1985, c. 3 (2nd Supp.) introduced new terminology and considerations relevant to extracurricular activity disputes in New Brunswick. The amended Section 16 requires courts to consider only the best interests of the child when making parenting orders, with the child's physical, emotional, and psychological safety, security, and well-being as primary considerations. This framework applies when parents dispute whether certain activities serve the child's best interests.
The amendments abolished the terms "custody" and "access" in favour of "parenting time" and "decision-making responsibility." Under Section 16.1, parenting orders allocate decision-making responsibility for significant decisions affecting the child, including those related to extracurricular activities. Parents with shared decision-making responsibility must cooperate on major activity decisions, while a parent with sole decision-making authority can enroll children in activities without the other parent's consent, though both parents typically remain responsible for sharing costs.
Filing for Section 7 Expense Orders in New Brunswick
Parents seeking a court order for contribution to extracurricular activity costs file applications in the Court of King's Bench, Family Division. New Brunswick has eight judicial districts with Family Division offices located in Bathurst, Campbellton, Edmundston, Fredericton, Miramichi, Moncton, Saint John, and Woodstock. The filing fee for support-related applications is $75 as of April 2026, though parents receiving social assistance under the Family Income Security Act or represented by Legal Aid are exempt under Rules of Court, Rule 72.24(2).
Required Documentation
New Brunswick courts require comprehensive financial disclosure when adjudicating Section 7 expense claims. Parents must submit a completed Financial Statement, three years of income tax returns with all schedules and attachments, and proof of current income such as recent pay stubs or business financial statements. Documentation of the specific extracurricular activity costs, including registration receipts, equipment invoices, and travel expense records, must accompany the application.
Parents must also provide evidence that the requested expenses meet the Section 7 criteria of necessity and reasonableness. Supporting documentation may include correspondence from coaches or instructors regarding the child's abilities and commitment, information about the child's pre-separation participation in activities, and evidence of the child's own expressed interest in continuing the activity.
Enforcement When a Parent Refuses to Pay
New Brunswick provides multiple enforcement mechanisms when a parent fails to pay their court-ordered share of extracurricular activity costs. The Office of Support Enforcement can register Section 7 expense orders and pursue collection through wage garnishment, bank account seizure, and federal program interception including tax refunds and Employment Insurance benefits. Parents can also file enforcement applications directly with the Court of King's Bench, Family Division.
Failure to comply with court-ordered Section 7 expense payments can result in contempt of court findings, potentially leading to fines or incarceration in serious cases. The court can also award costs against a non-compliant parent, adding legal fees to the amount owed. Interest accrues on unpaid amounts at the court-determined rate, increasing the total obligation over time.
Income Over $150,000: Special Considerations
For parents with gross annual income exceeding $150,000, New Brunswick courts apply Section 4 of the Federal Child Support Guidelines to determine base child support, which may affect Section 7 expense analysis. The Child Support Recalculation Service cannot process cases where the paying parent's income exceeds $150,000, requiring court involvement for modifications. High-income parents facing Section 7 expense disputes must file applications with the Court of King's Bench rather than using the administrative recalculation process.
Courts exercise discretion when determining whether activities are extraordinary for high-income families. Activities that would clearly qualify as Section 7 expenses for middle-income families may be considered covered by the base table amount for families with combined incomes exceeding $300,000. The pre-separation standard of living becomes particularly relevant in high-income cases, as courts assess what activities the family would have funded if they had remained together.
Shared Parenting Time and Section 7 Expenses
In shared parenting arrangements where each parent has the child at least 40% of the time, both parents typically remain responsible for contributing to Section 7 expenses proportionally to their incomes. Section 9 of the Federal Child Support Guidelines governs shared parenting time calculations for base support, but Section 7 expense sharing generally follows the standard proportional income approach regardless of parenting time arrangements.
Parents in shared parenting arrangements should address extracurricular activity decision-making and cost-sharing in their parenting agreements. Specifying which parent claims activity-related tax deductions and how expenses are documented and reimbursed prevents future disputes. Many shared parenting agreements include provisions requiring both parents to consent to new activities exceeding a specified annual cost threshold.
Tax Implications of Extracurricular Activity Expenses
Certain extracurricular activity expenses qualify for Canadian tax benefits that reduce the net cost shared between parents. The Canada Child Benefit is not affected by extracurricular activity expenses, but eligible fitness and arts activities may qualify for provincial tax credits where available. Parents must coordinate which parent claims available tax benefits, as only one parent can claim a credit for the same expense.
The parent paying the larger proportional share typically claims available tax deductions or credits, reducing their net contribution. Courts factor anticipated tax benefits into the proportional sharing calculation, ensuring neither parent receives a windfall from tax treatment. Financial disclosure requirements include information about claimed or claimable tax benefits related to children's activities.
Modifying Section 7 Expense Orders
Either parent can apply to modify Section 7 expense orders when material changes in circumstances occur. Common grounds for modification include significant income changes exceeding 10-15% of either parent's income, children aging out of certain activities or developing new interests requiring different cost structures, and changes in the child's abilities or commitment level affecting whether continued participation serves the child's best interests.
New Brunswick's Child Support Recalculation Service can administratively adjust Section 7 expense orders annually when income changes, provided both parties' incomes remain below $150,000 and the original order permits recalculation. Parents submit updated income information, and the Service calculates new proportional shares without requiring court appearances. This administrative process saves time and legal costs for routine income-based adjustments.
Frequently Asked Questions
Does the basic child support table amount cover any extracurricular activities?
Yes, the basic child support table amount covers ordinary recreational activities such as community-level sports leagues, school activities, and standard lessons costing up to approximately $500-$1,000 annually. Section 7 extraordinary expenses apply only to activities exceeding these ordinary costs, such as competitive sports programs costing $3,000-$15,000 annually or intensive training requiring significant travel expenses.
Can one parent enroll a child in expensive activities without the other parent's consent?
A parent with sole decision-making responsibility under their parenting order can enroll a child in activities without consent, but courts may limit the non-enrolling parent's cost-sharing obligation if the activity was unreasonable. Parents with shared decision-making must cooperate on major activity decisions, and unilateral enrollment may result in the enrolling parent bearing the full cost if the activity is deemed unnecessary or unreasonable.
What happens if my ex refuses to provide income information for calculating shares?
New Brunswick courts can impute income to a parent who refuses to disclose financial information under Section 19 of the Federal Child Support Guidelines. Courts base imputed income on available evidence such as lifestyle observations, previous income history, or minimum wage calculations. Non-disclosure typically results in unfavorable assumptions about the non-disclosing parent's income.
Are summer camp costs considered Section 7 expenses?
Summer camps may qualify as Section 7 expenses depending on the type and cost. Basic day camps costing $200-$500 per week are typically covered by base support, while specialized overnight camps, sports training camps costing $1,500-$5,000, or extended residential programs often qualify as extraordinary expenses requiring proportional sharing between parents.
How do courts handle multiple children with different activities?
Courts assess each child's activities separately against the Section 7 criteria of necessity and reasonableness. Parents share qualifying expenses for all children proportionally by income, but courts may find that total activity costs across multiple children exceed reasonable limits given parental income. Courts balance each child's interests while preventing family-wide activity costs from creating genuine financial hardship.
Can Section 7 expenses be claimed retroactively?
Yes, courts can order retroactive contribution to Section 7 expenses, typically dating back to when the paying parent was notified of the expenses and given opportunity to contribute. New Brunswick courts consider the reason for delay in seeking payment, the conduct of both parents, and the circumstances of the child when determining retroactive awards. Documentation of past expenses and evidence of notice to the other parent strengthens retroactive claims.
What if my child wants to quit an activity mid-season after I've paid my share?
Courts generally do not order reimbursement for paid activity costs when children voluntarily discontinue participation, as prepaid fees are typically non-refundable. However, if one parent unilaterally withdrew the child against the child's wishes, courts may order that parent to reimburse the other's contribution. Future expense-sharing agreements should address how prepaid costs are handled if activities are discontinued.
How are equipment costs handled for extracurricular activities?
Equipment costs directly necessary for qualifying Section 7 activities are shareable as part of the total activity expense. Hockey equipment costing $800-$2,000, competitive dance costumes, musical instruments, and specialized athletic gear are commonly included in Section 7 expense calculations. Parents should maintain receipts and include equipment costs in their total activity expense documentation.
Do both parents need to agree on which activities qualify as Section 7 expenses?
No, parents do not need to agree on Section 7 qualification. If parents dispute whether an activity qualifies, either parent can apply to the Court of King's Bench, Family Division, for a determination. Courts apply the statutory criteria of necessity and reasonableness to decide whether the expense is shareable. Filing fee for such applications is $75 as of April 2026.
What documentation should I keep for extracurricular activity expenses?
Maintain comprehensive records including registration confirmations and receipts, equipment purchase invoices, travel expense documentation including fuel receipts and hotel costs for tournaments, uniform and costume receipts, private lesson invoices, and tournament or competition entry fees. Digital copies organized by activity and date facilitate accurate expense tracking and support court applications or recalculation requests.