CITATION: Sladek v Molnar, 2026 ONSC 3927
COURT FILE NO.: FC-15-00000711-0001
DATE: 20260706
ONTARIO
SUPERIOR COURT OF JUSTICE
FAMILY COURT
BETWEEN:
Sean Lee Sladek
Mark Simpson, for the Applicant
Applicant
- and -
Lisa Rozanne Molnar
Hamoody Hassan, for the Respondent
Respondent
HEARD: May 27–29 and June 9, 2026
BIGNUCOLO J.
REASONS FOR JUDGEMENT
TABLE OF CONTENTS
INTRODUCTION.. 3
BACKGROUND.. 3
ISSUES. 4
ANALYSIS. 4
Issue #1: What were the parties’ respective incomes for child support purposes from 2020 through 2025? 4
(i) The Mother’s Income. 4
(ii) The Father’s Income. 5
(iii) Applicable Legal Principles. 6
(iv) Travel and Motor Vehicle Expenses. 7
(v) Conclusion on the Father’s Income. 8
Issue #2: Is the mother entitled to retroactive child support and, if so, in what amount?. 9
Issue #3: What retroactive contributions, if any, should the father make toward the children’s special or extraordinary expenses pursuant to s. 7 of the Federal Child Support Guidelines?. 12
(i) Applicable Legal Principles. 12
(ii) Approach to the Claims. 13
(iii) Income Shares. 14
(iv) 2020 Expenses. 14
(vi) 2021 Expenses. 17
(vii) 2022 Expenses. 20
(viii) 2022 Post-Secondary Expenses. 23
(ix) 2023 Expenses. 25
(x) 2023 Post-Secondary Expenses. 28
(xi) 2024 Expenses. 30
(xii) 2024 Post-Secondary Expenses. 32
(xiii) 2025 Expenses. 35
(xiv) 2025 Post-Secondary Expenses. 36
Issue #4: What amount of child support, if any, is payable going forward?. 39
(i) Applicable Legal Principles. 39
(ii) J.S. 40
(iii) T.S. 41
(iv) A.S. 42
(v) Resulting Child Support Obligations. 43
(vi) Annual Review.. 44
Issue #5: What ongoing contributions, if any, should the father make toward the children’s special or extraordinary expenses?. 44
(i) Need for Guidance. 44
(ii) Allowable Future Section 7 Expenses. 44
(iii) Non-Recoverable Future Expenses. 45
(iv) Future Allocation of Expenses. 46
Issue #6: Should the father be required to post security?. 46
(i) Security for Costs. 47
(ii) Security for Future Support 47
ORDER.. 47
INTRODUCTION
[1] The mother, Lisa Rozanne Molnar, commenced this Motion to Change on March 10, 2022. She seeks to vary the child support provisions of Desotti J.’s order dated February 11, 2019. She seeks retroactive child support and the father’s contribution to special and extraordinary expenses under s. 7 of the Federal Child Support Guidelines, SOR/97-175.
[2] The father, Sean Lee Sladek, opposes the motion. He seeks an order terminating support for the parties’ eldest child and a credit for amounts he allegedly paid toward s. 7 expenses pursuant to Desotti J.’s order.
BACKGROUND
[3] The parties married on July 4, 1998. They separated on March 11, 2015, and divorced on September 9, 2019.
[4] The mother resides in Dorchester and is employed by the City of London. The father resides in British Columbia, having relocated there in 2022. He is employed by the Canadian Federation of Independent Business (“CFIB”).
[5] The parties have three children: J.S. (22 years old), T.S. (20 years old), and A.S. (18 years old). The children have resided primarily with the mother since separation. The father exercised parenting time following separation but later ceased doing so.
[6] J.S., the parties’ eldest child, completed her undergraduate degree in April 2026. She has applied to graduate programs but has not yet received an offer of admission. She resides with the mother.
[7] T.S. is enrolled in the second year of a five or six-year dual-degree program that will culminate in both an undergraduate degree and a master’s degree. During the academic year, he resides in London. He returns to the mother’s home during the summer months.
[8] A.S., the parties’ youngest child, is scheduled to begin post-secondary studies in September 2026. She has applied to the same dual-degree program attended by T.S.
[9] The parties agree that all three children have excelled academically and athletically. They are hardworking, responsible, and committed to their studies.
[10] This motion requires the court to determine the father’s child support and s. 7 obligations since the order of Desotti J.
[11] The parties have operated pursuant to that order since February 11, 2019. It required the father to pay child support of $1,658 per month for the three children, effective March 1, 2019, together with $250 per month toward their special and extraordinary expenses.
[12] The order also required the parties to exchange proof of income annually, beginning on or after February 1, 2020, and to review their respective contributions to s. 7 expenses. Any dispute arising from that review was to be addressed through the Family Mediation Centre at the London Family Court.
[13] The father has continued to pay support based on the 2019 order. The parties have not adjusted that support despite significant changes in their circumstances. Since 2019, both parties’ incomes have increased. The children’s needs have also evolved, most notably through substantial post-secondary education expenses.
ISSUES
[14] This motion raises six issues:
What were the parties’ respective incomes for child support purposes from 2020 through 2025?
Is the mother entitled to retroactive child support and, if so, in what amount?
Is the mother entitled to retroactive contributions toward the children’s special and extraordinary expenses under s. 7 of the Federal Child Support Guidelines and, if so, in what amount?
What amount of child support, if any, should the father pay going forward?
What contribution, if any, should the father make going forward to the children’s special and extraordinary expenses under s. 7 of the Federal Child Support Guidelines?
Should the court order security for costs and/or for the payment of child support and/or special and extraordinary expenses?
ANALYSIS
Issue #1: What were the parties’ respective incomes for child support purposes from 2020 through 2025?
(i) The Mother’s Income
[15] The mother is employed as a Prisoner Security Officer Supervisor. Although her position title has changed over time, she has consistently been a salaried T4 employee. She receives no income apart from her employment income.
[16] The parties do not dispute the mother’s income. For child support purposes, her income should be calculated using her Line 15000 income, less union dues.
[17] The mother’s income for child support purposes is:
Year
Income
2020
$100,486.00
2021
$102,414.00
2022
$127,235.00
2023
$128,058.00
2024
$133,199.00
2025
$137,338.00
(ii) The Father’s Income
[18] The principal dispute concerns the father’s claim to deduct employment expenses in determining his income for child support purposes.
[19] The father has been employed by CFIB for more than 11 years. He is an employee, not self-employed. Throughout the relevant period, he incurred employment-related expenses that were deductible for income tax purposes. Before July 2022, CFIB did not reimburse many of those expenses, however, he received an expense allowance. After accepting a new position in July 2022, the father became eligible for partial reimbursement of certain expenses, including mileage, under a reimbursement formula established by CFIB. He also received a substantially higher salary and became eligible for performance-based bonuses.
[20] Correspondence from CFIB dated May 6, 2026, confirms that, prior to July 4, 2022, the father’s compensation consisted of:
A base salary of $30,000.00 annually;
An annual expense allowance of $3,600.00;
Up to $400.00 per day for training district managers; and
A bonus of $400.00 for each bonus level achieved by the district managers under his supervision.
[21] Effective July 4, 2022, the father’s compensation package included:
A base salary of $75,000.00 annually;
A home office allowance of $4,800.00 annually;
Employer-matched RRSP contributions of 5%;
Mileage reimbursement at $0.45 per kilometre;
Meal per diem allowances while travelling for work; and
Participation in employee benefit programs.
[22] CFIB confirmed that mileage reimbursements and meal per diem allowances are non-taxable benefits. Employer RRSP contributions are reported as taxable income in Box 40 of the father’s T4.
[23] The father testified that his position requires extensive travel throughout two divisions in British Columbia (including Vancouver and Vancouver Island), the region extending from the Pacific coast to the Alberta border, and northward toward the Yukon.
[24] The father testified that CFIB reimburses mileage expenses based on travel logs that he submits. He maintained that he claimed only employment expenses for which CFIB had not reimbursed him.
[25] The father’s Statement of Business or Professional Activities discloses deductions for accounting and legal fees, motor vehicle expenses, meals and entertainment, lodging, parking, office supplies, cell phone expenses, and home office expenses.
[26] The mother disputes the father’s entitlement to deduct these expenses from his income for child support purposes.
(iii) Applicable Legal Principles
[27] Because this is a Motion to Change under the Divorce Act, the Federal Child Support Guidelines apply. Because the father lives in British Columbia, the British Columbia tables are applicable pursuant to s.3(3)(a)(i).
[28] Schedule III of the Guidelines, along with sections 16-20, governs the determination of income. Where a spouse is an employee, Schedule III permits only those employment expenses specifically authorized by the enumerated provisions of s. 8(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), to be deducted in calculating Guideline income.
[29] Accordingly, the fact that an expense may be deductible for income tax purposes does not necessarily mean it is deductible in determining income under the Guidelines. The court must be satisfied both that the expense falls within a category incorporated into Schedule III and that the spouse establishes the statutory requirements for the deduction.
[30] The father seeks to deduct motor vehicle expenses, meals and entertainment, lodging, parking, office supplies, cell phone expenses, home office expenses, and accounting and legal fees.
[31] Of those categories, only the travel-related and motor vehicle expenses potentially fall within the provisions of the Income Tax Act incorporated into Schedule III. Their deductibility must therefore be assessed considering the statutory requirements and the evidence.
(iv) Travel and Motor Vehicle Expenses
[32] Section 8(1)(h) of the Income Tax Act permits an employee to deduct certain travel expenses, other than motor vehicle expenses, where the employee is ordinarily required to perform employment duties away from the employer’s place of business or in different locations and is required by the terms of employment to bear those expenses.
[33] Section 8(1)(h.1) permits the deduction of motor vehicle expenses incurred in the course of employment where the employee is ordinarily required to perform duties away from the employer’s place of business and is required to bear those expenses personally.
[34] Section 8(10) provides that amounts otherwise deductible under ss. 8(1)(h) and 8(1)(h.1) may not be deducted unless the employer certifies, in the prescribed form, that the statutory conditions have been met.
[35] Read together, these provisions permit an employee to deduct travel and motor vehicle expenses only where:
The expenses were reasonably incurred in the course of employment;
The employee was ordinarily required to perform employment duties away from the employer’s place of business or in different locations;
The employee was required, as a condition of employment, to bear those expenses personally;
The employee did not receive a non-taxable allowance in respect of the same expenses; and
The employer certified the requisite conditions in the prescribed form.
[36] The father bears the burden of establishing that the claimed expenses are properly deductible in determining his Guideline income.
[37] I accept the father’s evidence that extensive travel is an integral component of his employment duties. His responsibilities require him to travel throughout a large geographic territory. I am satisfied that he incurs motor vehicle, meal, lodging, and parking expenses in performing those duties.
[38] I also accept that not all those expenses are necessarily reimbursed by his employer. However, the evidence establishes that the father receives both mileage reimbursements and travel-related per diem allowances from CFIB. CFIB confirmed that those amounts are non-taxable. In addition, between 2019 and 2022, the father received an annual expense allowance. The evidence does not disclose how the Canada Revenue Agency treated that allowance or the expenses CFIB intended it to cover.
[39] The issue is not whether the father incurred employment-related travel expenses. I am satisfied that he did. The difficulty is that the evidence does not permit me to determine what portion of those expenses CFIB reimbursed and what portion, if any, remained his personal responsibility.
[40] Although the father testified that he claimed only expenses for which CFIB did not reimburse, he did not provide a detailed accounting reconciling the expenses claimed on his tax returns with the mileage reimbursements, per diem allowances, and other compensation received in each taxation year.
[41] As a result, I cannot determine what portion of the claimed expenses qualifies as an unreimbursed employment expense deductible under ss. 8(1)(h) or 8(1)(h.1) of the Income Tax Act and, therefore, under Schedule III of the Guidelines.
[42] Although I accept that the father incurred employment-related travel expenses, I am not satisfied that he established the amount of any deductible unreimbursed expense. I decline to deduct the travel-related expenses claimed by the father in determining his income for child support purposes.
[43] The father has also claimed deductions for accounting and legal fees, office supplies, cell phone expenses and home office expenses. He has not identified any provision of Schedule III that would permit the deduction of those expenses in calculating his Guideline income, nor does the evidence establish that they qualify for deduction under any of the provisions incorporated into Schedule III. On the evidence before me, those expenses are not deductible for child support purposes.
(v) Conclusion on the Father’s Income
[44] Because the father has not established entitlement to deduct any employment expenses for Guideline purposes, his income shall be determined using his Line 15000 income for each year in issue.
[45] Accordingly, the father’s income for child support purposes is:
Year
Income
2020
$89,757.00
2021
$81,629.00
2022
$105,855.00
2023
$143,698.00
2024
$168,655.00
2025
$167,820.00
Issue #2: Is the mother entitled to retroactive child support and, if so, in what amount?
[46] The father has paid child support in accordance with the order of Desotti J. dated February 11, 2019. He is not in arrears under that order.
[47] Paragraph 3 of the order states:
Child Support and Section 7 expenses shall be reviewed annually - on or after February 1, starting in 2020, AFTER each party provides evidence of their previous year’s income from all sources, and any dispute shall be resolved through the Family Mediation Centre at the London Family Court.
[48] The mother’s calculation of retroactive child support begins in 2019. I decline to review support for that year. The order expressly contemplates annual income reviews beginning in 2020. There is no evidentiary or legal basis to depart from that framework.
[49] The father acknowledges that he owes retroactive child support. He submits that he could not determine the appropriate adjustment because his Guideline income remained in dispute until trial. Shortly before trial, he made a without prejudice payment of $16,000 toward any retroactive child support obligation.
[50] In 2022, J.S. commenced post-secondary studies and continued to reside with the mother. Neither party submits that a departure from the table amount is appropriate. I therefore find that the full table amount of child support remained payable for J.S. throughout the period under review.
[51] In September 2024, T.S. commenced post-secondary studies and resided in university residence until April 2025. During that period, he returned home regularly on weekends and holidays. He also resided with the mother during the summer months. Beginning in May 2025, he rented a room in a shared residence and remained there until April 2026. Although he paid rent throughout the summer, the mother testified that he nevertheless resided primarily at home during those months. I accept that evidence.
[52] Section 3(2) of the Guidelines provides:
(2) Unless otherwise provided under these Guidelines, where a child to whom a child support order relates is the age of majority or over, the amount of the child support order is
(a) the amount determined by applying these Guidelines as if the child were under the age of majority; or
(b) if the court considers that approach to be inappropriate, the amount that it considers appropriate, having regard to the condition, means, needs and other circumstances of the child and the financial ability of each spouse to contribute to the support of the child
[53] There is no automatic reduction in child support when an adult child attends post-secondary studies away from home. Whether the full table amount remains appropriate depends on the circumstances. The authorities recognize that, where a child resides away from home for a significant portion of the academic year, a reduction in table support is often appropriate to reflect the child’s changed living arrangements: Albert v. Albert, 2007 CanLII 29972 (Ont. S.C.), at para. 81; Park v. Thompson(2005), 2005 CanLII 14132 (ON CA), 77 O.R. (3d) 601 (C.A.), at para. 28; Lewi v. Lewi(2006), 2006 CanLII 15446 (ON CA), 80 O.R. (3d) 321 (C.A.), at para. 16; and Merritt v. Merritt, [1999] O.J. No. 1732 (S.C.), at para. 73.
54The jurisprudence generally reflects two principles. First, the full table amount ordinarily remains payable where the child resides at home. Second, a reduced amount may be appropriate during the academic year when the child resides away from home and the recipient parent’s day-to-day expenses are correspondingly reduced. Where the evidence does not permit a precise assessment of the ongoing cost of maintaining accommodation for the child at home, courts have frequently fixed a reduced monthly amount: Albert, at para. 81 ($250 per month); L.M.L. v. S.L.G., 2019 ONCJ 421, at para. 83, citing Douglas v. Douglas, 2013 ONCJ 242 ($150 per month); Clancy v. Hansman, 2013 ONCJ 622, at para. 85 ($300 per month).
55The mother did not lead specific evidence regarding the cost of maintaining T.S.’s room while he attended university away from home. However, I accept that she continued to incur expenses associated with maintaining accommodation for him. I also find that T.S. remained closely connected to the household, returning regularly on weekends, holidays, and throughout the summer.
56In these circumstances, a reduction from the full table amount is appropriate during the academic year. At the same time, T.S.’s frequent returns home support ongoing child support during that period. Having regard to the authorities and the evidence before me, I fix support at $300 per month for the months of September through April.
57The father’s retroactive child support obligation is set out below. Beginning in July 2022, when he relocated to British Columbia, I have applied the applicable British Columbia table amounts.
Year
Father’s Income
Guideline Amount
Amount Paid
Under (Over) Payment
2020
$89,757.00
$1,760.00 x 12 = $21,120.00
$1,658.00 x 12 =
$19,896.00
$1,224.00
2021
$81,629.00
$1,614.00 x 12 =
$19,368.00
$1,658.00 x 12 =
$19,896.00
($528)
2022 (January to June)
$105,855.00
$2,013.00 x 6 =
$12,078.00
$1,658.00 x 6 = $9,948.00
$2,130.00
2022
(July to December)
$105,855.00
$2,083.00 x 6 = $12,498.00
$1,658.00 x 6 = $9,948.00
$2,550.00
2023
$143,698.00
$2,703.00 x 12 = $32,436.00
$1,658.00 x 12 =
$19,896.00
$12,540.00
2024
$168,655.00
$3,093.00 x 8 months (3 children) + $2,379.00 x 4 months (2 children) + $300.00 x 4 months (September to December) = $35,460.00
$1,658.00 x 12 =
$19,896.00
$15,564.00
2025
$167,820.00
$2,369.00 x 6 months (January to April and September to October) + $2,443.10 x 2 months (November to December) + $300 x 8 months (January to April and September to December) + $3,080.00 x 4 months (May to August) = $33,821.88
$1,658.00 x 12 =
$19,896.00
$13,925.88
TOTAL
$166,781.88
$119,376.00
$47,405.88
58Based on these calculations, the father’s retroactive child support obligation totals 47,405.88.
Issue #3: What retroactive contributions, if any, should the father make toward the children’s special or extraordinary expenses pursuant to s. 7 of the Federal Child Support Guidelines?
59The mother seeks retroactive reimbursement for special and extraordinary expenses incurred on behalf of the children pursuant to s. 7 of the Guidelines.
60The mother testified that, each year, she provided the father with a copy of her income tax return together with a spreadsheet detailing the children’s claimed expenses. She submits that the father rarely communicated his position regarding those expenses and did not contribute beyond the $250 monthly payment required by the order of Desotti J.
61The father disputes many of the expenses claimed by the mother. He submits that, through counsel, he communicated his objections during this proceeding.
62Little turns on whether the father responded to the mother’s annual expense summaries. Both parties agree that the mother generally incurred the expenses without first obtaining the father’s consent. The central issue is whether the claimed expenses qualify as special or extraordinary expenses under s. 7 of the Guidelines.
(i) Applicable Legal Principles
63Section 7 does not require prior consultation before a parent incurs an expense. However, a failure to consult may be relevant when determining whether an expense was reasonable in the circumstances. Conversely, where consultation would have served little practical purpose because of a parent’s non-payment, refusal to engage, or entrenched position, the lack of consultation carries little weight: Yeo v. Hutcheson, 2020 ONSC 1256, at para. 88; Reddick v. Turner, 2025 ONCJ 631, at para. 78.
64In Titova v. Titov, 2012 ONCA 864, the Court of Appeal set out the analytical framework for assessing claims under s. 7 of the Guidelines. The court must:
a) Determine each party's Guideline income;
b) Determine whether the claimed expense falls within one of the categories enumerated in s. 7;
c) Determine whether the expense is necessary in relation to the child's best interests and reasonable having regard to the means of the child and the parties, including the family’s spending patterns before separation;
d) Where the expense falls within ss. 7(1)(d), (e), or (f), determine whether it is extraordinary within the meaning of s. 7(1.1);
e) Determine what contribution, if any, should reasonably be expected from the child and account for available tax deductions, credits, subsidies, scholarships, awards, grants, or other benefits; and
f) Apportion the remaining expense between the parties, generally in proportion to their respective incomes.
65The party seeking reimbursement bears the burden of establishing that the expense falls within an enumerated category under s. 7 and that it is both necessary and reasonable: Park, at paras. 14-15.
66The categories listed in s. 7(1)(a) through (f) are exhaustive. If an expense does not fall within one of those categories, the claim must fail: Kilrea v. Kilrea, [1998] O.J. No. 3677 (Gen. Div.), at para. 13.
(ii) Approach to the Claims
67In assessing the mother’s claims, I have first determined whether the expense falls within an enumerated category under s. 7 of the Guidelines.
68Where an expense must also be shown to be extraordinary, I have considered whether it was necessary in relation to the child's best interests and reasonable having regard to the means of the parties and the child.
69In determining whether an expense was necessary in relation to the child's best interests, I have considered the individual needs, abilities, and circumstances of the child, including any exceptional talents or educational, athletic, social, emotional, or developmental needs: A.E. v. A.E., 2021 ONSC 8189, at para. 176.
70I will assess the claimed expenses by year. For each year, I will determine which expenses are recoverable under s. 7, whether any contribution should be expected from the child, and the parties’ respective shares of the allowable expense.
(iii) Income Shares
71Before addressing the individual claims, it is helpful to identify the parties’ respective income shares for each year. Those percentages govern the allocation of any allowable s. 7 expenses. The parties’ proportionate income shares are as follows:
Year
Father
Mother
2020
47.2%
52.8%
2021
44.4%
55.6%
2022
45.4%
54.6%
2023
52.9%
47.1%
2024
55.9%
44.1%
2025
55%
45%
(iv) 2020 Expenses
(a) The Mother’s Claims
72In 2020, the mother claims $6,174 in special and extraordinary expenses under s. 7 of the Guidelines. She claims the following expenses:
Expense
Amount
Infielding clinic (T.S.)
$271.20
Pitching lessons (T.S.)
$802.80
($44.60 x 18 sessions between January 20 and December 21, 2020)
Competitive baseball tryouts (T.S.)
$50.00
Soccer shoes (J.S.)
$118.64
School medical form (J.S.)
$40.00
Haircuts for the children
$131.32
($71.32 for T.S.; $60 for J.S. and A.S.)
Teacher Christmas gifts (J.S. and A.S.)
$50.00
School supplies
$109.72
School backpack
$45.19
Birthday gifts for friend (A.S.)
$25.00
Face masks for school
$53.04
Eczema cream (J.S.)
$12.43
Prescription fees (J.S.)
$48.88
($35.91 + $4.99 + $2.99)
Gasoline expenses for soccer showcases (J.S.)
$125.60
Meals incurred while attending soccer showcases
$299.10
Hotel accommodation for soccer showcase
$392.99
Soccer fees (J.S.)
$2,775.00
Driver’s test fee (J.S.)
$159.75
Driver’s training lessons (J.S.)
$449.75
Virtual soccer showcase (J.S.)
$185.00
Drumsticks (T.S.)
$4.10
Food and nutrition lab fee (J.S.)
$15.00
Flight presentation lab fee (A.S.)
$4.50
(b) Expenses that do not Qualify
73The expenses claimed for soccer shoes, haircuts, teacher gifts, school supplies, the school backpack, the birthday gift for A.S.’s friend, gasoline, meals, baseball tryout fees, drumsticks and the flight presentation lab fee do not qualify as special or extraordinary expenses under s. 7 of the Guidelines.
74These are ordinary child-related expenditures covered by the table amount of child support. They either fall outside the categories enumerated in s. 7(1) of the Guidelines or, to the extent they could arguably fall within an enumerated category, have not been shown to be extraordinary within the meaning of the Guidelines.
75Soccer shoes demonstrate this point. Although purchased in connection with athletic activities, the evidence does not establish that the expense was extraordinary or outside the ordinary costs associated with a child’s participation in sports. The same reasoning applies to the school supplies and the school backpack. These are routine educational expenses commonly incurred by families and ordinarily funded through table child support.
76I reach the same conclusion regarding the gasoline and meal expenses associated with the soccer showcases. While connected to an extracurricular activity, they are incidental expenses arising from participation in that activity. On the evidence before me, they do not constitute separate recoverable expenses under s. 7.
(c) Educational Expenses
77I reach a different conclusion with respect to the driver’s test fee and driver’s training lessons.
78The mother incurred these expenses as J.S. approached adulthood and increased independence. Given the family’s circumstances and J.S.’s involvement in competitive soccer activities requiring frequent travel, obtaining a driver’s licence was a reasonable and necessary component of her development and transportation needs.
79The driver’s education course provided a structured educational program directed toward developing safe driving skills and reducing risk to the child and others. Consistent with Vidal v. Dunn, 2018 ONSC 2801, at para. 42, the course promoted the acquisition of important life skills and safe driving practices. In the circumstances of this case, the expense was reasonable and incurred in J.S.’s best interests.
80Accordingly, I find that the driver’s test fee of $159.75 and the driver’s training lessons of $449.75 constitute recoverable educational expenses under s. 7 of the Guidelines. The amounts claimed are reasonable and were necessarily incurred in J.S.’s best interests.
(d) Extraordinary Extracurricular Expenses
81The infielding clinic, pitching lessons, soccer fees and virtual soccer showcase qualify as extraordinary extracurricular expenses under s. 7(1)(f) of the Guidelines.
82The evidence establishes that both T.S. and J.S. were deeply involved in competitive athletics. These expenses were incurred to develop and support demonstrated athletic abilities and interests. Given the children’s level of participation, commitment to their sports, and the parties’ circumstances, I find that the expenses were necessary, reasonable, and extraordinary.
83The hotel accommodation expense incurred in connection with J.S.’s soccer showcase is also recoverable. Attendance at the showcase required overnight accommodation. The expense arose directly from J.S.’s participation in a competitive athletic activity and was incurred solely because of that participation.
(e) Health and School-Related Expenses
84The school medical form fee, face masks required for school attendance, eczema cream, prescription expenses, and the food and nutrition lab fee are also recoverable.
85J.S.’s school required the medical form fee and the food and nutrition lab fee in connection with her educational activities. The face masks, eczema cream, and prescription expenses addressed identified health-related needs. I find that these expenses are reasonable in amount and were incurred for the benefit of the child.
(f) Allowable Expenses and Calculation
86The allowable s. 7 expenses for 2020 are:
Expense
Amount
Infielding clinic (T.S.)
$271.20
Pitching lessons (T.S.)
$802.80
School medical form fee (J.S.)
$40.00
Face masks
$53.04
Eczema cream (J.S.)
$12.43
Prescription expenses (J.S.)
$48.88
Hotel for soccer showcase (J.S.)
$392.99
Soccer fees (J.S.)
$2,775.00
Virtual soccer showcase (J.S.)
$185.00
Driver’s test fee (J.S.)
$159.75
Driver’s training lessons (J.S.)
$449.75
Food and nutrition lab fee (J.S.)
$15.00
87The total allowable s. 7 expenses for 2020 are $5,205.84.
88Applying the father’s 2020 proportionate income share of 47.2%, his contribution is $2,456.36. The evidence establishes that the father paid $3,000.00 toward these expenses in 2020. As a result, he is entitled to a credit of $543.64.
(vi) 2021 Expenses
(a) The Mother’s Claims
89In 2021, the mother claims $7,677.29 in special and extraordinary expenses under s. 7 of the Guidelines. The mother claims the following expenses:
Expense
Amount
Baseball lessons (T.S.)
$981.98
DMBA registration
$320.00
Baseball equipment (T.S.)
$786.77
Bicycle repair
$214.70
Passport fee (T.S.)
$77.00
Hockey registration
$800.00
Hockey equipment
$502.78
Skate sharpening
$8.50
Soccer registration
$1,300.00
Soccer shoes
$90.29
Indoor soccer fees
$685.00
Kinesiology workbook
$25.00
Laptops for school
$924.00
Driver education course (T.S.)
$200.00
University application fees (J.S.)
$200.00
Prescription expenses (J.S.)
$47.88
Veterinary expenses for the family dog
$513.39
(b) Expenses that do not Qualify
90The expenses claimed for bicycle repair, the passport fee for T.S., skate sharpening, soccer shoes, the kinesiology workbook, prescription expenses, and the veterinary expenses do not qualify as special or extraordinary expenses under s. 7 of the Guidelines.
91These expenses are either ordinary child-related expenditures that are expected to be covered by the table amount of child support or do not fall within one of the categories enumerated in s. 7. To the extent that any of these expenses could arguably fall within an enumerated category, I am not satisfied that the mother has shown that they are extraordinary, necessary, or recoverable having regard to the circumstances of the children and the means of the parties.
92Soccer shoes, skate sharpening and the kinesiology workbook illustrate this point. Although each expense relates in some way to a child’s athletic or educational pursuits, the evidence does not establish that these expenses exceed the ordinary costs associated with those activities. They are routine expenditures commonly incurred by families and are ordinarily addressed through the table amount of child support.
93I reach the same conclusion with respect to the passport fee and bicycle repair expense. Neither falls within one of the categories enumerated in s. 7 of the Guidelines. Similarly, the veterinary expenses relate to the family’s pet rather than the needs of a child. Therefore, they are not recoverable under s. 7.
(c) Extraordinary Extracurricular Expenses
94I reach a different conclusion with respect to the baseball lessons, DMBA registration, baseball equipment, hockey registration, hockey equipment, soccer registration, and indoor soccer fees.
95The evidence establishes that the children remained actively involved in competitive athletics, including baseball, hockey, and soccer. The mother incurred the registration fees, equipment costs, and training expenses to support that participation and further the children’s demonstrated athletic abilities and interests.
96Having regard to the level of the children’s participation, their commitment to their chosen activities, and the parties’ financial circumstances, I find that these expenses exceed the ordinary costs contemplated by the table amount of child support. They were reasonably incurred and constitute extraordinary extracurricular expenses within the meaning of s. 7(1)(f) of the Guidelines.
(d) Educational Expenses
97I also find that the laptops purchased for school constitute recoverable educational expenses.
98Modern secondary and post-secondary education requires students to have reliable access to technology. The evidence establishes that the mother purchased the laptops for educational purposes. Given the increasing reliance on electronic learning platforms, digital research, and online course materials, the mother reasonably incurred the expense in the children’s best interests.
99I reach the same conclusion with respect to T.S.’s driver education course. Consistent with my findings regarding similar expenses claimed in 2020 and Vidal, at para. 42, the course provided T.S. with structured instruction directed toward the acquisition of safe driving skills and important life skills. In the circumstances of this case, the mother reasonably incurred the expense in T.S.’s best interests.
100I also find that the university application fees incurred on behalf of J.S. qualify as educational expenses under s. 7. The mother necessarily incurred that expense to permit J.S. to pursue post-secondary education and the expense is reasonable in amount.
(e) Allowable Expenses and Calculation
101Accordingly, the following expenses qualify as special or extraordinary expenses under s. 7 of the Guidelines:
Expense
Amount
Baseball lessons (T.S.)
$981.98
DMBA registration
$320.00
Baseball equipment (T.S.)
$786.77
Hockey registration
$800.00
Hockey equipment
$502.78
Soccer registration
$1,300.00
Indoor soccer fees
$685.00
Laptops for school
$924.00
Driver education course (T.S.)
$200.00
University application fees (J.S.)
$200.00
102The total allowable s. 7 expenses for 2021 are $6,700.53.
103Applying the father's 2021 proportionate share of 44.4%, his contribution is $2,975.04, which I round to $2,975.00. The evidence establishes that the father paid $3,000 toward s. 7 expenses in 2021. The father is therefore entitled to a credit for an overpayment of $25.00 in 2021.
(vii) 2022 Expenses
(a) The Mother’s Claims
104In 2022, the mother claims $20,642.10in special and extraordinary expenses pursuant to s. 7 of the Guidelines. The claims are:
Expense
Amount
Baseball registration
$390.00
B. Patterson baseball clinics
$500.00
Baseball equipment
$337.64
Competitive baseball fee (T.S.)
$100.00
Hotel accommodation
$397.22
Meal expenses
$286.28
Rec Room tokens
$177.96
Dog kennel fees
$67.80
Hockey registration
$800.00
Hockey equipment
$23.55
Hockey tournament fee
$81.00
Soccer registration
$1,000.00
Face masks for school
$11.30
Lunch bag
$18.17
G1 test fee (T.S.)
$175.75
Chromebook accessory (A.S.)
$33.89
Driving lessons (T.S.)
$534.50
School supplies
$100.97
Gym shoes (A.S.)
$248.60
Fashion class fee (A.S.)
$20.00
Woodworking class materials (T.S.)
$85.00
Graduation expenses (A.S.)
$334.59
Prom expenses (J.S.)
$842.44
Passport photos and passport fees (A.S. and J.S.)
$268.96
Car loan payments (J.S.)
$988.10
Vehicle insurance (J.S.)
$1,483.72
Western Scholarship of Excellence
$6,291.72
Parking expenses
$642.51
Textbooks and educational materials purchased through the Western University Bookstore
$764.29
Gasoline expenses
$883.38
Vehicle repair and maintenance (J.S.)
$473.83
Additional vehicle insurance (J.S.)
$947.48
Cell phone expenses (J.S.)
$354.02
Knee sleeve and wrap (J.S.)
$240.00
Ambulance fee (J.S.)
$45.00
Expense identified only as “Exhausted”
$155.00
Prescription expenses (J.S. and A.S.)
$39.90
Veterinary expenses
$497.53
105This was the year in which the parties’ eldest child, J.S., commenced post-secondary studies at Western University. J.S. continued to reside primarily with the mother while attending Western University.
106I will first address the claims unrelated to J.S.’s post-secondary education.
(b) Expenses that do not Qualify
107The expenses claimed for restaurant meals, Rec Room tokens, dog kennel fees, the lunch bag, Chromebook accessory, school supplies, gym shoes, the fashion class fee, woodworking materials, graduation expenses, prom expenses, passport-related expenses, car loan payments, vehicle insurance, gasoline expenses, the expense described as “Exhausted”, prescription expenses, and veterinary expenses do not qualify as special or extraordinary expenses under s. 7 of the Guidelines.
108These expenses are either ordinary child-related expenditures to be covered by the table amount of child support, fall outside the categories enumerated in s. 7(1), or have not been shown to be extraordinary, necessary, and reasonable having regard to the circumstances of the children and the means of the parties: Frenkel v. Frenkel, 2023 ONSC 2682, reviewed on other grounds 2024 ONCA 193 ; Kase v. Bazinet, 2011 ONCJ 718 .
109I reach the same conclusion with respect to the graduation and prom-related expenses, including clothing, footwear, hair and makeup. While these events represent important social milestones, the associated costs are not expenses contemplated by s. 7 of the Guidelines. They are more properly characterized as ordinary child-related expenses ordinarily covered by the table amount of child support.
110I also do not accept the claims relating to J.S.’s vehicle, including financing, insurance, maintenance, and fuel costs. Although transportation may be relevant in assessing post-secondary education expenses, the costs of owning and operating a motor vehicle do not, in themselves, constitute recoverable s. 7 expenses.
(c) Extraordinary Extracurricular Expenses
111I reach a different conclusion with respect to the baseball registration, B. Patterson baseball clinics, baseball equipment, competitive baseball fee, hotel accommodation associated with baseball activities, hockey registration, hockey equipment, hockey tournament fee, and soccer registration.
112The evidence establishes that the children were actively involved in competitive athletics, including baseball, hockey, and soccer. The mother incurred the registration fees, equipment costs, tournament fees, instructional clinics, and accommodation expenses to support that participation and to further the children’s demonstrated athletic abilities and interests.
113Having regard to the children’s level of participation, the competitive nature of these activities, and the parties’ financial circumstances, I find that these expenses were necessary, reasonable and extraordinary. They therefore qualify as extraordinary extracurricular expenses within the meaning of s. 7(1)(f) of the Guidelines.
(d) Educational Expenses
114I also find that the G1 test fee and the driving lessons incurred for T.S. are recoverable educational expenses.
115Consistent with my findings in previous years, the mother incurred these expenses to assist T.S. in developing important life skills and obtaining safe transportation. The driver’s education course provided structured instruction directed toward the acquisition of safe driving practices. In the circumstances of the family, the expenses were reasonable, incurred in T.S.’s best interests and recoverable under s. 7.
(e) Allowable Expenses and Calculation
116Accordingly, the following expenses qualify as special or extraordinary expenses under s. 7 of the Guidelines:
Expense
Amount
Baseball registration
$390.00
B. Patterson baseball clinics
$500.00
Baseball equipment
$337.64
Competitive baseball fee (T.S.)
$100.00
Hotel accommodation for baseball
$397.22
Hockey registration
$800.00
Hockey equipment
$23.55
Hockey tournament fee
$81.00
Soccer registration
$1,000.00
G1 test fee (T.S.)
$175.75
Driving lessons (T.S.)
$534.50
117The total allowable non-post-secondary s. 7 expenses for 2022 are $4,339.66.
118Applying the father's 2022 proportionate share of 45.4%, his contribution is $1,970.21. The evidence establishes that the father paid $3,000 toward s. 7 expenses in 2022. Accordingly, the father is entitled to a credit of $1,029.79 in relation to the non-post-secondary expenses incurred in 2022.
(viii) 2022 Post-Secondary Expenses
119I turn next to J.S.’s post-secondary educational expenses. J.S. commenced university studies at Western University in 2022. She continued to reside in the mother’s home while attending university.
(a) Scholarships and Awards
120The mother’s evidence regarding J.S.’s scholarships was unclear. Western University’s Statement of Account confirms that J.S. received a credit of $6,291.72 to her account for the Western Scholarship of Excellence.
121The mother initially included that amount as an expense. She later acknowledged that she made an error. She should have recorded the scholarship as a credit against J.S.’s educational costs.
122The evidence also establishes that J.S. received a London Police Services Board Award in the amount of $265.00.
123After accounting for the scholarship and award, J.S. owed $1,393.87 to Western University. The mother paid that balance.
(b) Allowable Educational Expenses
124In addition to J.S.’s tuition expenses, the mother incurred parking expenses of $642.51 and textbook expenses of $764.29.
125The mother also claims vehicle-related expenses, including financing, insurance, maintenance, and fuel costs. I do not accept those expenses as recoverable under s. 7 of the Guidelines. As discussed earlier in these reasons, the costs associated with owning and operating a motor vehicle do not, in themselves, constitute special or extraordinary expenses.
126J.S. resided at the mother’s home and commuted to university. In those circumstances, I find it appropriate to recognize a reasonable transportation expense associated with her attendance at school. Having regard to J.S.’s commute, I find that a transportation allowance of $150.00 per month is reasonable. Applying that allowance across the four months that J.S. commuted to Western University in 2022 results in an allowable transportation expense of $600.00.
127The allowable post-secondary expenses for J.S.’s studies at Western University in 2022 total $3,400.67, comprised of:
Expense
Amount
University expenses
$1,393.87
Parking
$642.51
Books and educational materials
$764.29
Transportation
$600.00
(c) RESP Funds
128The evidence establishes that the mother redeemed funds from a joint RESP in the amount of $7,025.05. Those funds originated from contributions made by the parties during the marriage.
129The evidence further establishes that, prior to separation, the father withdrew funds from the RESP without the mother’s knowledge. He applied them toward the parties’ mortgage during a period of financial difficulty. A court later convicted the father of fraud arising from that conduct. The mother submits that she should receive the benefit of the remaining RESP funds because of the father’s misconduct.
130I disagree. Although the father committed serious misconduct, he used the funds to reduce a mortgage obligation that benefited both parties. I am not persuaded that the father should be deprived of the benefit of the remaining RESP on that basis.
131The RESP funds must first be applied to J.S.’s allowable post-secondary educational expenses before any remaining balance may be allocated between the parties. Once the RESP funds, scholarship, and award are considered, J.S.’s allowable post-secondary expenses for 2022 are fully satisfied. Indeed, those amounts exceed the allowable educational expenses incurred during 2022.
132After deducting the allowable post-secondary expenses of $3,400.67 from the RESP funds of $7,025.05, a balance of $3,624.38 remains.
133In the circumstances, the father is entitled to a credit equal to one-half of that balance. Accordingly, the father shall receive a credit of $1,812.19.
(d) J.S.’s Contribution
134J.S. earned employment income of $9,164.14 in 2022. In determining whether J.S. should contribute further to her educational expenses, I have considered both her income and the financial assistance she received through scholarships and awards.
135In my view, J.S.’s contribution to her educational expenses is reflected in the scholarships and awards she earned through her academic efforts. I do not require her to make an additional contribution from her employment income toward the allowable post-secondary expenses incurred in 2022.
136The evidence establishes that J.S. used her employment income to meet personal expenses that do not qualify as s. 7 expenses, including transportation, gasoline, and vehicle insurance. In the circumstances, that is a reasonable use of her earnings.
(ix) 2023 Expenses
(a) The Mother’s Claims
137In 2023, the mother claims $11,962.90 in special and extraordinary expenses unrelated to post-secondary education under s. 7 of the Guidelines. The claims are:
Expense
Amount
Baseball registration
$390.00
Competitive baseball fees
$150.00
Baseball tryout fees
$60.00
Baseball equipment
$663.27
Baseball tournament fees
$114.00
Baseball OBA fees
$50.00
Baseball tryout fees
$65.00
Hotel accommodation for baseball
$858.63
Gasoline expenses for tournaments
$251.20
Meal expenses during tournaments
$385.70
Skate sharpening
$10.00
Hockey registration
$850.00
Hockey equipment
$162.00
Hockey tournament fees
$115.00
Soccer Gryphon registration
$250.00
Vehicle insurance (J.S.)
$1,821.00
Gasoline expenses (J.S.)
$1,610.94
Vehicle repairs (J.S.)
$471.19
Cell phone expenses (J.S.)
$672.46
Team shirt (A.S.)
$19.78
School field trip (A.S.)
$30.00
Chromebook (A.S.)
$535.59
Back-to-school supplies
$102.92
University application fee (T.S.)
$156.00
Dermatology expense
$30.95
Prescription expense
$39.94
Veterinary expenses
$475.41
Canine special diet
$317.92
Dental surgery
$609.00
Vehicle insurance (T.S.)
$495.00
Driving lessons deposit (A.S.)
$200.00
(b) Expenses that do not Qualify
138The baseball tryout fees, OBA fees, gasoline expenses associated with tournament attendance, meal expenses incurred while attending tournaments, skate sharpening, vehicle repairs and maintenance, the team shirt expense, school field trips, back-to-school supplies, prescription expenses, veterinary expenses, the canine special diet, vehicle loan payments, fuel expenses, automobile insurance expenses, and cell phone expenses do not qualify as special or extraordinary expenses under s. 7 of the Guidelines.
139These expenses are either ordinary child-related expenditures appropriately covered by the table amount of child support, do not fall within an enumerated category under s. 7(1), or have not been shown to be extraordinary, necessary, and reasonable having regard to the children’s circumstances and the means of the parties.
140I reach the same conclusion with respect to the claimed vehicle-related expenses for J.S. and T.S., including financing, insurance, fuel, and maintenance costs. While transportation may be relevant when assessing post-secondary educational expenses, the costs associated with owning and operating a motor vehicle are generally personal expenses and do not fall within the categories contemplated by s. 7 of the Guidelines.
(c) Extraordinary Extracurricular Expenses
141I reach a different conclusion with respect to the baseball registration, competitive baseball fees, baseball equipment, baseball tournament fees, hotel accommodation associated with baseball tournaments, hockey registration, hockey equipment, hockey tournament fees, and Soccer Gryphon registration.
142The evidence establishes that the children remained actively involved in competitive athletics. The mother incurred these expenses to support their continued participation in hockey, soccer, and baseball. Having regard to the children’s level of participation, the competitive nature of these activities, and the parties’ financial circumstances, I find that these expenses were necessary, reasonable, and extraordinary. They qualify as extraordinary extracurricular expenses within the meaning of s. 7(1)(f) of the Guidelines.
(d) Educational and Health-Related Expenses
143I also find that the Chromebook purchased for A.S., the university application fee incurred for T.S., the dermatology expense, the dental surgery expense, and the driving lessons deposit for A.S. are recoverable under s. 7.
144The mother incurred the Chromebook and university application fee for educational purposes. They were reasonable in amount. She purchased the Chromebook to support A.S.’s education. She incurred the university fee to permit T.S. to pursue post-secondary education.
145The dermatology and dental surgery expenses are health-related expenses falling within s. 7(1)(c). The mother incurred these expenses for the benefit of the children. They were also reasonable in amount.
146Consistent with my findings regarding similar expenses claimed in other years, the mother incurred the driving lessons deposit to assist A.S. in acquiring safe driving skills and important life skills. In the circumstances of this family, it was reasonable for the mother to incur this educational expense in the child’s best interests.
(e) Allowable Expenses and Calculation
147The following expenses qualify as special or extraordinary expenses under s. 7:
Expense
Amount
Baseball registration
$390.00
Competitive baseball fees
$150.00
Baseball equipment
$663.27
Baseball tournament fees
$114.00
Hotel accommodation for baseball
$858.63
Hockey registration
$850.00
Hockey equipment
$162.00
Hockey tournament fees
$115.00
Soccer Gryphon registration
$250.00
Chromebook (A.S.)
$535.59
University application fee (T.S.)
$156.00
Dermatology expense
$30.95
Dental surgery expense
$609.00
Driving lessons deposit (A.S.)
$200.00
148The total allowable s. 7 expenses for 2023 are $5,084.44.
149Applying the father's 2023 proportionate income share of 52.9%, his contribution is $2,689.67. The evidence establishes that the father paid $3,000.00 toward s. 7 expenses in 2023. Accordingly, he is entitled to a credit of $310.33 for 2023.
(x) 2023 Post-Secondary Expenses
150In 2023, the mother claims the following post-secondary expenses on behalf of J.S.:
Expense
Amount
Tuition
$7,798.71
Textbooks and educational materials
$250.12
Parking
$612.51
Car Loan
$7,043.64
(a) Allowable Education Expenses
151Section 7(1)(e) of the Guidelines contemplates expenses associated with post-secondary education.
152I find that the mother reasonably incurred the tuition expense of $7,798.71, textbook expenses of $250.12, and parking expenses of $612.51 in connection with J.S.’s university studies. They are properly recoverable as post-secondary educational expenses under s. 7(1)(e).
153I reach a different conclusion with respect to the vehicle loan payments. The cost of financing a motor vehicle does not fall within any of the categories enumerated by s. 7. It is therefore not a recoverable special or extraordinary expense.
154J.S. continued to reside at the mother’s home while attending university. She required transportation to commute to and from school. Although the costs of vehicle ownership, including financing, insurance, maintenance, and fuel, are not recoverable under s. 7, transportation remained a necessary component of J.S.’s attendance at university.
155In the circumstances, I find that a transportation allowance of $150.00 per month during the eight-month academic year is reasonable. I therefore allow transportation expenses of $1,200.00.
156The allowable post-secondary expenses for J.S. in 2023 total $9,861.34:
Expense
Amount
Tuition
$7,798.71
Books and educational materials
$250.12
Parking
$612.51
Transportation
$1,200.00
(b) J.S.’s Contribution
157J.S. reported employment income of $11,706.22 in 2023.
158In determining whether J.S. should contribute further to her post-secondary expenses, I have considered both her earnings and her overall circumstances.
159The evidence establishes that J.S. paid many of her own personal expenses, including fuel for her vehicle. She was also responsible for expenses that do not qualify as special or extraordinary expenses, including gasoline, cell phone expenses, and vehicle insurance.
160Given the amount of her income and the expenses she assumed personally, I do not find it appropriate to require a further contribution from J.S. toward the allowable post-secondary expenses incurred in 2023.
(c) Calculation
161The allowable post-secondary expenses of $9,861.34 shall be shared between the parties in proportion to their respective incomes. Applying the father's 2023 proportionate share of 52.9%, his contribution is $5,216.65.
(xi) 2024 Expenses
(a) The Mother’s Claims
162In 2024, the mother claims $11,734.77 in special and extraordinary expenses unrelated to post-secondary education under s. 7 of the Guidelines. The claims are:
Expense
Amount
University of Waterloo application fee (T.S.)
$50.00
Veterinary expenses
$3,010.80
Hotel accommodation for hockey
$427.14
Meal expenses at hockey tournaments
$58.74
G1 test fee (A.S.)
$159.75
Graduation suit, shoes and belt (A.S.)
$843.89
Baseball registration (T.S.)
$325.00
Driving lessons (A.S.)
$275.00
Brake replacement for vehicle (J.S.)
$1,099.09
Tires for vehicle (J.S.)
$534.00
Vehicle servicing (J.S.)
$122.89
Gasoline expenses
$1,796.67
Cell phone expenses (T.S.)
$310.80
Cell phone expenses (J.S.)
$559.44
Prescription expenses (J.S.)
$134.56
Vehicle insurance (J.S.)
$1,538.00
Vehicle insurance (T.S.)
$489.00
(b) Expenses that do not Qualify
163The veterinary expenses, meal expenses at hockey tournaments, graduation expenses, vehicle repair and maintenance expenses, gasoline expenses, cell phone expenses, and vehicle insurance expenses do not qualify as special or extraordinary expenses under s. 7 of the Guidelines.
164These expenses are either ordinary child-related expenditures appropriately covered by the table amount of child support, do not fall within an enumerated category under s. 7(1), or have not been shown to be extraordinary, necessary, and reasonable having regard to the means of the parties and the circumstances of the children.
165I reach the same conclusion with respect to the costs associated with owning and operating J.S.’s vehicle, including repairs, tires, servicing, fuel, and insurance. While transportation may be a necessary component of a child’s educational pursuits, the actual costs of vehicle ownership fall outside the categories contemplated by s. 7 of the Guidelines.
166Similarly, the graduation-related expenses, including the suit, shoes, and belt purchased for A.S., are not properly characterized as special or extraordinary expenses. While graduation is an important milestone, the associated costs are ordinarily expected to be paid from table child support.
(c) Health, Educational and Extracurricular Expenses
167I reach a different conclusion with respect to the University of Waterloo application fee, hotel accommodation associated with hockey tournaments, G1 test fee, driving lessons, baseball registration, and prescription expenses.
168The mother incurred the hotel accommodation and baseball registration to support T.S.’s continued participation in competitive athletics. Consistent with my findings in prior years, these expenses were reasonably incurred and constitute extraordinary extracurricular expenses within the meaning of s. 7(1)(f) of the Guidelines.
169The mother can also recover the G1 driving test fee and driving lessons. As I previously found with respect to similar expenses in relation to T.S. and J.S., driver education provides structured instruction directed toward the acquisition of safe driving skills and important life skills. In the circumstances of this family, these expenses were reasonable and incurred in A.S.’s best interests.
170I also find that the university application fee constitutes a reasonable educational expense. The mother necessarily incurred this expense to permit T.S. to pursue post-secondary studies.
171Unlike the nominal prescription dispensing fees claimed in previous years, the 2024 prescription claim totals $134.56. I am satisfied that these expenses constitute uninsured health-related expenses within the meaning of s. 7(1)(c). The amount is reasonable, incurred for the benefit of the child, and exceeds the routine day-to-day expenditures ordinarily contemplated by table child support.
(d) Allowable Expenses and Calculation
172Accordingly, the following expenses qualify as special or extraordinary expenses under s. 7:
Expense
Amount
University of Waterloo application fee (T.S.)
$50.00
Hotel accommodation for hockey
$427.14
G1 test fee (A.S.)
$159.75
Baseball registration (T.S.)
$325.00
Driving lessons (A.S.)
$275.00
Prescription expenses (J.S.)
$134.56
173The total allowable non-post secondary expenses for 2024 are $1,371.45.
174Applying the father’s 2024 proportionate income share of 55.9%, his contribution is $766.64. The evidence establishes that the father paid $3,000.00 toward s. 7 expenses in 2024. The father is therefore entitled to a credit for an overpayment of $2,233.36.
(xii) 2024 Post-Secondary Expenses
175I turn next to the post-secondary expenses incurred on behalf of J.S. and T.S. in 2024.
(a) J.S.’s Post-Secondary Expenses
176The mother claims the following post-secondary expenses for J.S.:
Expense
Amount
Tuition
$6,050.00
Ancillary fees
$1,716.64
Supplementary fees
$185.00
Parking
$612.00
Allowable Expenses
177I find that the mother reasonably incurred the tuition, ancillary fees, supplementary fees, and parking expenses in connection with J.S.’s studies at university. They constitute post-secondary educational expenses under s. 7(1)(e) of the Guidelines.
Transportation
178I also find it appropriate to recognize a reasonable transportation expense. Although the costs associated with owning and operating a motor vehicle, including loan payments, insurance, maintenance, and fuel, are not recoverable under s. 7, transportation remained a necessary component of J.S.’s attendance at university. J.S. continued to reside with the mother. She commuted to school throughout the academic year.
179Consistent with my findings in previous years, I find that a transportation allowance of $150.00 per month during the eight-month academic year is reasonable. I therefore allow transportation expenses of $1,200.00.
Calculation
180The allowable post-secondary expenses for J.S. in 2024 total $9,763.64. They consist of:
Expense
Amount
Tuition
$6,050.00
Ancillary fees
$1,716.64
Supplementary fees
$185.00
Parking
$612.00
Transportation
$1,200.00
J.S.’s Contribution
181J.S. reported employment income of $10,511.49 in 2024.
182Consistent with my findings from previous years, I am satisfied that J.S. used her employment income to assist with personal expenses that do not qualify as s. 7 expenses, including vehicle-related expenses, fuel, insurance, and cell phone expenses.
183In the circumstances, I do not find it appropriate to require an additional contribution from J.S. toward the allowable educational expenses.
184Accordingly, the parties shall share J.S.’s post-secondary expenses in proportion to their respective incomes. Applying the father’s proportionate share of 55.9%, his contribution is $5,875.92.
(b) T.S.’s Post-Secondary Expenses
185The mother claims the following post-secondary expenses for T.S.:
Expense
Amount
Tuition
$6,050.00
Residence
$10,920.00
Meal plan
$6,940.00
Tenant insurance
$86.40
Ancillary fees
$1,861.21
Supplementary fees
$115.00
Textbooks and educational materials
$534.53
Safety shoes required for chemistry lab
$282.47
Residence supplies
$460.75
School supplies
$43.25
Shower caddy
$17.98
Mattress topper
$130.93
Bed in a bag
$89.26
Mattress protector
$51.96
Allowable Expenses
186I am satisfied that the mother reasonably incurred all these expenses, totaling $27,583.74, in connection with T.S.’s first year of post-secondary education. They fall within s. 7(1)(e) of the Guidelines.
187T.S. attended university away from home and resided in residence. The costs of residence, meals, tenant insurance, textbooks, and the supplies necessary to establish and maintain a residence at school were reasonable and necessarily incurred.
188I also accept that the safety shoes purchased for T.S.’s chemistry course was a required educational expense.
Scholarship and T.S.’s Contribution
189T.S. received a Libro Credit Union Scholarship in the amount of $1,400. That amount must be applied against his educational expenses. After deducting the scholarship, T.S.’s post-secondary expenses are $26,183.74.
190T.S. reported employment income of $3,644.54 in 2024. Given the modest amount earned and the significant costs associated with his first year of university while living away from home, I do not find it appropriate to require a further contribution from T.S. toward these expenses.
Calculation
191Accordingly, the parties shall share T.S.’s net post-secondary expenses of $26,183.74 in proportion to their incomes. Applying the father’s proportionate income share of 55.9%, his contribution toward T.S.’s 2024 post-secondary expenses is $14,636.71.
(c) Total 2024 Post-Secondary Contribution
192The father's total contribution toward the children's post-secondary expenses for 2024 totals $20,512.63:
- • J.S.: $5,875.92
- • T.S.: $14,636.71
(xiii) 2025 Expenses
(a) The Mother’s Claim
193In 2025, the mother claimed $21,571.09 in special and extraordinary expenses unrelated to post-secondary education under s. 7 of the Guidelines. The claims are:
Expense
Amount
Vehicle insurance (J.S.)
$1,509.00
Vehicle insurance (T.S.)
$484.00
Wisdom tooth surgery balance (A.S.)
$18.00
Cell phone expenses (J.S.)
$539.38
Cell phone expenses (T.S.)
$539.38
Gasoline expenses (J.S.)
$409.31
Printer toner
$76.14
Baseball registration
$325.00
Competitive baseball fee
$150.00
Winter tires (T.S.)
$250.00
Purchase of Kia Forte (T.S.)
$15,300.88
Additional vehicle insurance (T.S.)
$1,863.00
Dental expense (A.S.)
$107.00
(b) Expenses that do not Qualify
194The claimed expenses for vehicle insurance, cellular telephone services, gasoline, printer toner, winter tires, and the purchase of a motor vehicle do not qualify as special or extraordinary expenses under s. 7 of the Guidelines.
195These expenses are either ordinary child-related expenditures appropriately covered by table child support, personal expenses of the children, or expenses that fall outside the categories enumerated in s. 7(1) of the Guidelines.
196I reach the same conclusion with respect to the various vehicle-related expenses. To the extent transportation is necessary in connection with a child’s education, I have addressed that need through a reasonable transportation allowance. The costs of purchasing, owning, insuring, maintaining, and operating a motor vehicle are not recoverable s. 7 expenses.
197I also do not find that the printer toner expense qualifies as a special or extraordinary educational expense. Although it may have been used for school-related purposes, it is a routine educational expense ordinarily covered by the table amount of child support.
(c) Health and Extracurricular Expenses
198I reach a different conclusion with respect to the wisdom tooth surgery balance, the dental expense, the baseball registration fee, and the competitive baseball fee.
199The wisdom tooth surgery balance and dental expense are uninsured health-related expenses falling within s. 7(1)(c) of the Guidelines. The expenses are modest. The mother incurred them for the benefit of the children and they were reasonable in the circumstances.
200The mother also incurred the baseball registration fee and competitive baseball fee to support T.S.’s continued participation in competitive baseball. The evidence establishes that baseball remained a significant extracurricular activity for T.S. Consistent with my findings in previous years, I find that these expenses constitute extraordinary extracurricular expenses within the meaning of s. 7(1)(f) and were reasonably incurred having regard to the child’s interests, abilities, and the means of the parties.
(d) Allowable Expense and Calculation
201Accordingly, the following expenses qualify as special or extraordinary expenses under s. 7:
Expense
Amount
Wisdom tooth surgery balance (A.S.)
$18.00
Baseball registration
$325.00
Competitive baseball fee
$150.00
Dental expense (A.S.)
$107.00
202The total allowable s. 7 expenses for 2025 are $600.00.
203Applying the father’s 2025 proportionate income share of 55%, his contribution is $330.00. The evidence establishes that the father paid $3,000.00 toward s. 7 expenses in 2025. Accordingly, the father is entitled to a credit for an overpayment of $2,670.00.
(xiv) 2025 Post-Secondary Expenses
204I turn next to the post-secondary expenses incurred on behalf of the children in 2025.
(a) J.S.’s 2025 Post-Secondary Expenses
205The mother claims the following post-secondary expenses for J.S. in 2025:
Expense
Amount
Tuition
$7,000.00
Laptop
$700.00
Student Loans, Awards, and Employment Income
206J.S. received government student loans of $3,382.00 and $1,990.00 in 2025. The evidence does not establish whether any portion of those loans will ultimately be forgiven or when repayment obligations will arise.
207J.S. also received London Police Services Board awards in the amounts of $242.98 and $264.00.
208J.S. reported employment income of $15,302.30 in 2025.
209As in previous years, I find it reasonable for J.S. to use her employment income to pay for personal expenses that do not qualify as s. 7 expenses, including automobile insurance, vehicle maintenance, gasoline, and cell phone expenses.
Transportation
210J.S. continued to reside with the mother and commute to university. Although the costs of owning and operating a motor vehicle are not recoverable under s. 7, transportation remained a necessary component of J.S.’s attendance at university.
211Consistent with my findings in previous years, I find that a transportation allowance of $150.00 per month during the eight-month academic year is reasonable. I therefore allow transportation expenses of $1,200.00.
Calculation
212J.S.’s allowable post-secondary expenses for 2025 are:
Expense
Amount
Tuition
$7,000.00
Laptop
$700.00
Transportation
$1,200.00
213The expenses total $8,900.00. Applying the father’s proportionate income share of 55%, his contribution toward J.S.’s post-secondary expenses is $4,895.00.
(b) T.S.’s 2025 Post-Secondary Expenses
214The mother claims the following post-secondary expenses for T.S. totalling $15,685.00:
Expense
Amount
Meal plan top-up
$500.00
Books and educational materials
$385.00
Rent
$7,800.00
Tuition
$7,000.00
Student Loans, Awards, and Employment Income
215T.S. also received government student loans of $3,382.00 and $1,990.00 in 2025. As with J.S., the evidence does not establish whether any portion of those loans will ultimately be forgiven or when repayment will be required.
216T.S. likewise received London Police Services Board awards in the amounts of $242.98 and $264.00.
217T.S. reported employment income of $11,582.74 in 2025. I find it reasonable for T.S. to use his employment income to cover personal expenses that do not qualify as s. 7 expenses, including automobile insurance, vehicle maintenance, gasoline, and cell phone expenses.
Transportation
218T.S. resided away from the mother’s home while attending university. Transportation nevertheless remained a necessary expense.
219While I do not accept the costs of vehicle ownership and operation as recoverable s. 7 expenses, I find it appropriate to recognize a reasonable transportation allowance. Consistent with my findings in previous years, I find that a transportation allowance of $150.00 per month during the eight-month academic year is reasonable. This results in an additional transportation expense of $1,200.00.
Calculation
220T.S.’s allowable post-secondary expenses for 2025 are:
Expense
Amount
Meal plan top-up
$500.00
Books and educational materials
$385.00
Rent
$7,800.00
Tuition
$7,000.00
Transportation
$1,200.00
221The total is $16,885.00.
222Applying the father’s proportionate income share of 55%, his contribution toward T.S.’s post-secondary expenses in 2025 is $9,286.75.
(c) A.S.’s 2025 Educational Expense
223In 2025, A.S. applied to university and incurred an application fee of $256.00.
224I find that the application fee constitutes a reasonable educational expense recoverable under s. 7 of the Guidelines. The mother necessarily incurred it to permit A.S. to pursue post-secondary education. Applying the father’s proportionate income share of 55%, his contribution toward this expense is $140.80.
(d) Total 2025 Post-Secondary Contribution
225The father’s contribution toward the children’s post-secondary and educational expenses in 2025 is $14,322.55. This consists of $4,895.00 towards J.S., $9,286.75 towards T.S., and $140.80 towards A.S.
Issue #4: What amount of child support, if any, is payable going forward?
226I will determine the father’s ongoing child support obligation using his 2025 income, the most current income information before the court.
(i) Applicable Legal Principles
227The parties agree that all three children have pursued post-secondary education. The dispute concerns whether they remain entitled to support and, if so, in what amount.
228In Rebenchuk v. Rebenchuk, 2007 MBCA 22, 279 D.L.R. (4th) 448, at para. 22, the Court of Appeal for Manitoba described the analytical framework applicable to adult children as follows:
(i) Is the person a child of the marriage?
(ii) Is the table amount under the Guidelines inappropriate?
(iii) If so, what amount of support is appropriate?
229As a general proposition, parental contributions toward a child’s first post-secondary degree are rarely controversial. As Taliano J. observed in Haist v. Haist (Zawiski), 2010 ONSC 1283, at para. 54:
If a young adult is diligently pursuing studies in a suitable program and there is evidence establishing the need for support, there is a virtual presumption that support should be provided for at least an initial university degree or college program. The onus of demonstrating dependency becomes more burdensome when the issue concerns post-graduate education and as the child becomes older.
230In assessing support claims beyond a first degree, courts frequently consider the factors identified in Farden v. Farden (1993), 1993 CanLII 2570 (BC SC), 48 R.F.L. (3d) 60 (B.C. S.C.), at para. 15:
Whether the child is enrolled in a course of studies and whether the studies are full-time or part-time;
Whether the child has applied for or is eligible for student loans or other financial assistance;
The child's career plans and whether those plans are reasonable and appropriate;
The child's ability to contribute to their own support through employment;
The age of the child;
The child's academic performance;
The parents' expectations regarding post-secondary education during the relationship; and
Whether the child has unilaterally terminated a relationship with the parent from whom support is sought.
(ii) J.S.
(a) Ongoing Entitlement
231J.S. is 22 years of age. She graduated from Western University in April 2026 with an undergraduate degree in kinesiology. The mother testified that J.S. aspires to become a physician assistant. She intends to apply to a master’s program. The mother seeks an order requiring the father to continue contributing toward J.S.’s educational expenses.
232Applying the Farden factors to J.S., I find:
J.S. is not presently enrolled in any course of study.
There is no evidence that she has applied for student loans or other financial assistance for further education.
She has completed her undergraduate degree.
Although her goal of becoming a physician assistant is reasonable, there is no evidence regarding the educational pathway required to achieve that goal, whether she has applied to any program, or when such a program might commence.
She has demonstrated the ability to contribute to her own support through part-time employment.
She is now 22 years old.
She has achieved significant academic success.
The parties clearly anticipated and encouraged their children's pursuit of post-secondary education. They established a RESP for that purpose during the marriage. However, neither parent provided evidence that they specifically discussed funding education beyond a first degree.
There is insufficient evidence to determine whether J.S.’s limited relationship with the father results from any unilateral withdrawal on her part.
233If the evidence established that J.S. had been accepted into a specific graduate program, I may have reached a different conclusion on support. However, the present record contains only a statement that she applied to one program, was not accepted, and a general statement of her intention to pursue further education.
234There is no evidence regarding the nature of the proposed program, its necessity to her career goals, its anticipated cost, its expected duration, or J.S.’s efforts to secure admission or financial assistance.
235In these circumstances, I am not satisfied that J.S. has established an ongoing state of dependency beyond the completion of her undergraduate degree. Accordingly, the father’s obligation to support J.S. shall terminate effective September 1, 2026.
236This finding does not preclude a future application. Should J.S. pursue a specific graduate program and seek parental contribution toward that education, she may advance a claim based on the circumstances existing at that time.
(iii) T.S.
(a) Ongoing Entitlement
237T.S. is 20 years old and enrolled in a five or six-year combined undergraduate and graduate program.
238During the 2024-2025 academic year, he resided in university residence. He has since secured rental accommodation off campus near the university. He continues to pursue his studies on a full-time basis.
239I am satisfied that T.S. remains a child of the marriage for the purposes of the Guidelines and the Divorce Act, R.S.C. 1985, c. 3 (2nd Supp.).
(b) Appropriate Quantum of Support
240The mother submits that the father should continue to pay the full table amount of child support in addition to contributing toward T.S.’s post-secondary expenses.
241I do not agree. For the reasons previously discussed in connection with adult children pursuing post-secondary education away from home, payment of the full table amount is not appropriate while T.S. resides away at school for most of the academic year.
242During those periods, the father is already contributing directly toward T.S.’s post-secondary expenses, including housing, tuition, meal costs, and related educational expenses. Requiring payment of the full table amount in addition to those contributions would result in an inappropriate duplication of support.
243At the same time, T.S. maintains a meaningful connection to the mother’s household. He returns home during the summer months and periodically throughout the academic year. The mother continues to maintain accommodation for him and incurs ongoing household expenses associated with that arrangement.
244Although the evidence does not quantify those expenses precisely, I am satisfied that a reduced level of support remains appropriate. Having regard to T.S.’s continuing connection to the mother’s residence and the costs associated with maintaining accommodation for him there, I find that support of $300.00 per month is appropriate while he resides away from home while attending university.
245Accordingly, the father shall pay support for T.S. in the amount of $300.00 per month from September through April of each academic year during which T.S. resides away from the mother’s home while attending his current post-secondary program.
246During the periods when T.S. resides primarily in the mother’s home, the father shall pay the applicable table amount of support, subject to further order or agreement.
(iv) A.S.
(a) Ongoing Entitlement
247A.S. is 18 years old. She will commence post-secondary studies at Western University in September 2026. Like T.S., she is enrolled in a combined undergraduate and graduate program. She will reside in on-campus residence during the academic year.
248I am satisfied that A.S. remains a child of the marriage for the purposes of the Divorce Act and the Guidelines.
(b) Appropriate Quantum of Support
249The mother seeks payment of full table support in addition to post-secondary expenses.
250For the same reasons discussed with respect to T.S., I do not find that payment of the full table amount is appropriate while A.S. resides away from home for most of the academic year. During those periods, the father will also be contributing directly toward tuition, residence, and related educational costs.
251At the same time, A.S. will continue to maintain a connection to the mother’s household and is expected to return home during summers, holidays, and other breaks in the academic year. The mother will continue to incur expenses associated with maintaining accommodation for her.
252In these circumstances, I find that support in the amount of $300.00 per month is appropriate while A.S. resides away from home attending university.
253Accordingly, commencing September 1, 2026, the father shall pay support for A.S. in the amount of $300.00 per month from September through April of each academic year during which she resides away from home attending her anticipated post-secondary studies.
254During periods when A.S. resides primarily in the mother’s home, including the summer, the father shall pay the applicable table amount of support, subject to further order or agreement.
(v) Resulting Child Support Obligations
255Applying these findings, child support payable from January 1, 2026, is as follows:
Period
Father’s Income
Support Payable
Amount paid
Underpayment
January – April 2026
$167,820.00 (2025 income)
$2,443.10 x 4 months of support for two children = $9,772.40, plus $300 x 4 months for TS = $1,200
Total: $10,972.40
$1,658 x 4 =
$6,632.00
$4,340.40
May – August 2026
$167,820.00 (2025 income)
3,055.43 x 4 months for three children (May – August)
=$12,221.72
$1,658 x 4 =
$6,632.00
$5,589.72
TOTAL
$23,194.12
$13,264.00
$9,930.12
256Based on those calculations, the father underpaid child support by $9,930.12 between January 1 and August 31, 2026.
257Commencing September 1, 2026, the father shall pay child support of $300.00 per month for each of T.S. and A.S. for each month in which they reside away from the mother’s home attending post-secondary studies, including the period from September 2026 through April 2027.
(vi) Annual Review
258The support payable thereafter shall be reviewed annually to reflect the children’s educational status, living arrangements, and continuing dependency, including whether either child returns to reside primarily in the mother’s home during the summer months.
259If the children return home to live with the mother during the summer months, the father will pay the guideline amount for those children during the summer months.
260The parties shall exchange their complete income tax returns and notices of assessment on or before May 1 of each year, commencing in 2027. Any adjustment to child support arising from updated income information shall be calculated by June 1 of that year, and the revised amount of child support shall be payable effective June 1.
Issue #5: What ongoing contributions, if any, should the father make toward the children’s special or extraordinary expenses?
(i) Need for Guidance
261The parties have experienced ongoing conflict regarding what constitutes a proper s. 7 expense. Given the ages of their children and their continuing pursuit of post-secondary education, I will identify the categories of expenses to which the father must contribute going forward.
(ii) Allowable Future Section 7 Expenses
262Subject to the exchange of proof of payment and documentation regarding scholarships, bursaries, grants, government assistance, student loans, tax credits, and any contribution made by the children from employment income, the father shall contribute to the following expenses in proportion to the parties’ respective incomes for T.S. and A.S., and for J.S. during any period in which she remains entitled to support:
Post-secondary educational expenses including:
Tuition;
Compulsory ancillary fees;
Mandatory supplementary fees;
Required textbooks and course materials;
Required educational equipment and supplies;
Residence fees;
Meal plans;
Tenant insurance associated with post-secondary residence accommodations;
Reasonable residence set-up costs, including bedding and other necessities reasonably required for a child residing away from home for educational purposes;
University and college application fees; and
Reasonable transportation expenses associated with attendance at post-secondary studies. Unless the parties agree otherwise or the court orders otherwise, I fix those expenses at $150.00 per month during the academic year.
Health-related expenses, including:
- Uninsured medical, dental, orthodontic, prescription, counselling, therapy, and similar health-related expenses that exceed ordinary day-to-day costs and otherwise qualify under s. 7 of the Guidelines.
Extraordinary extracurricular expenses, including:
Registration fees;
Competitive participation fees;
Training, clinics, camps, and lessons;
Tournament fees;
Required equipment; and
Reasonable accommodation expenses associated with competitive participation provided that the activity is consistent with the child’s demonstrated interests and historical involvement. The expense must be necessary and reasonable having regard to the means of the child and the parties, and the child’s demonstrated interests and historical involvement in the activity.
(iii) Non-Recoverable Future Expenses
263For greater certainty, and absent further order of the court, the father shall not be required to contribute under s. 7 toward:
Motor vehicle purchases or lease payments;
Vehicle financing costs;
Vehicle insurance;
Gasoline;
Vehicle maintenance or repairs;
Cell phone expenses;
Pet-related expenses;
Clothing expenses, including graduation or prom attire;
Hair, makeup, or cosmetic expenses;
School supplies of an ordinary nature;
Restaurant meals;
Entertainment expenses;
Ordinary travel expenses; and
Routine living expenses.
(iv) Future Allocation of Expenses
264For any future post-secondary expense claim, the child shall first apply any scholarships, bursaries, awards, grants, government assistance, and similar funding received toward the expense.
265Consistent with my findings throughout these reasons, I would not generally require a child to contribute employment income toward allowable post-secondary expenses. In most circumstances, employment income should remain available to assist the child with personal expenses that do not qualify as s. 7 expenses, including vehicle-related expenses, cell phone expenses, and other day-to-day living expenses.
266Nothing in this order prevents any party, or any child with standing to do so, from seeking a different allocation of future expenses should there be a material change in circumstances.
Issue #6: Should the father be required to post security?
267The mother seeks an order requiring the father to post security in the amount of $50,000.00. She submits that such an order is warranted because the father resides in British Columbia, failed to comply with his disclosure obligations, has experienced significant income growth, enjoys a relatively high standard of living, and has the financial ability to post security.
268The mother’s request appears to encompass two distinct forms of relief: (i) security for costs; and (ii) security for the future payment of child support and s. 7 expenses.
(i) Security for Costs
269To the extent that the mother seeks security for costs, I decline to make such an order.
270This matter has proceeded to trial and these reasons dispose of the substantive issues in dispute. There are no ongoing proceedings for which an order for security for costs would serve a practical purpose. In the circumstances, such an order would provide no meaningful protection and is unnecessary.
(ii) Security for Future Support
271To the extent that the mother seeks an order requiring the father to post security for future child support or s. 7 obligations, I also decline to grant that relief.
272The mother did not direct me to any authority supporting the imposition of security for future child support obligations in circumstances such as these. More importantly, the evidentiary record does not justify such an order.
273The father has paid child support pursuant to the order of Desotti J. since February 11, 2019. Although the parties have disagreed about disclosure, Guideline income, and the proper allocation of s. 7 expenses, the evidence does not establish a persistent failure to meet support obligations.
274The father is not in arrears. The central dispute in this litigation concerned the determination of his income for support purposes and the characterization and allocation of s. 7 expenses. It has not concerned a recurring refusal to pay support.
275Even if the court has jurisdiction to order security for future support in these circumstances, I would not exercise that discretion on these facts. The evidentiary record does not establish a sufficient risk of non-payment to justify requiring the father to post security in the amount sought. In all the circumstances, I am not satisfied that an order requiring the father to post security in the amount of $50,000.00 is necessary, reasonable, or appropriate.
ORDER
276Given these reasons, I make the following order:
Ongoing Support
Paragraphs 2 and 3 of the order of Desotti J. dated February 11, 2019, shall be terminated effective May 1, 2026.
Commencing on September 1, 2026, and on the first of each month thereafter, the father shall pay child support of $600.00 per month for T.S. and A.S. during each month in which they are enrolled in full-time post-secondary education and reside away from the mother’s home.
Child Support Arrears
The father shall pay to the mother retroactive child support in the amount of $47,405.88 for the period from the date of the final order up to and including December 31, 2025, and the additional amount of $9,930.12 for the period from January 1, 2026, up to and including August 31, 2026. The total retroactive support owing from the father to the mother will be $57,336.
The father shall be given credit for the payment of $16,000 made shortly before the commencement of trial leaving a balance outstanding of $41,336.
The foregoing sums shall be paid within 90 days of this Order, failing which they shall accrue post-judgment interest pursuant to the Courts of Justice Act, R.S.O. 1990, c. C.43.
Section 7 Expenses – Historical Claims
- The father shall owe the following amounts for his proportionate share of s. 7 expenses:
2020
a. The mother incurred allowable s. 7 expenses of $5,205.84 in 2020.
b. The father’s proportionate share is 47.2%, being $2,456.36.
c. The father paid $3,000 and is entitled to a credit of $543.64.
2021
a. The mother incurred allowable s. 7 expenses of $6,700.53 in 2021.
b. The father’s proportionate share is 44.4% being $2,975.00.
c. The father paid $3,000 toward s. 7 expenses in 2021 and is entitled to a credit of $25.00.
2022
a. The mother incurred allowable extracurricular s. 7 expenses of $4,339.66 in 2022.
b. The father's proportionate share for 2022 is 45.4%, being $1,970.21.
c. The father paid $3,000 toward s. 7 expenses in 2022 and is entitled to a credit of $1,029.79.
d. The father is entitled to a further credit of $1,812.19 arising from the RESP surplus as set out in these Reasons.
2023
a. The mother incurred allowable s. 7 expenses of $5,084.44 in 2023.
b. The father's proportionate share for 2023 is 52.9%, being $2,689.67.
c. The father paid $3,000 toward s. 7 expenses in 2023 and is entitled to a credit of $310.33.
2024
a. The mother incurred allowable s. 7 expenses of $1,371.45 in 2024.
b. The father's proportionate share for 2024 is 55.9%, being $766.64.
c. The father paid $3,000 toward s. 7 expenses in 2024 and is entitled to a credit of $2,233.36.
2025
a. The mother incurred allowable s. 7 expenses of $600.00 in 2025.
b. The father's proportionate share for 2025 is 55%, being $330.00.
c. The father paid $3,000 toward s. 7 expenses in 2025 and is entitled to a credit of $2,670.00.
Post-Secondary Expenses – Historical Claims
2022
- The father's share of J.S.'s allowable post-secondary expenses for 2022 is $0.00, after application of the child's scholarship, award, and RESP funds as set out in these Reasons.
2023
- The father's contribution toward J.S.'s post-secondary expenses for 2023 is $5,216.65.
2024
The father's contribution toward J.S.'s post-secondary expenses for 2024 is $5,875.92.
The father's contribution toward T.S.'s post-secondary expenses for 2024 is $14,636.71.
The father's total contribution toward the children's post-secondary expenses for 2024 is $20,512.63.
2025
The father's contribution toward J.S.'s post-secondary expenses for 2025 is $4,895.00.
The father's contribution toward T.S.'s post-secondary expenses for 2025 is $9,286.75.
The father's contribution toward A.S.'s university application expenses for 2025 is $140.80.
The father's total contribution toward the children's post-secondary expenses for 2025 is $14,322.55.
Future Section 7 Expenses
The father shall contribute to the children's future s. 7 expenses in proportion to the parties' respective incomes.
Subject to deduction of scholarships, bursaries, grants, awards, tax credits, student loans, and any reasonable contribution by the child, allowable post-secondary educational expenses shall include:
a. tuition;
b. compulsory ancillary fees;
c. supplementary fees;
d. required textbooks, course materials and academic supplies;
e. residence fees;
f. meal plans;
g. tenant insurance associated with post-secondary accommodation;
h. reasonable residence set-up expenses;
i. university and college application fees; and
j. transportation expenses associated with attendance at post-secondary studies in the amount of $150.00 per month during the academic year, unless otherwise agreed by the parties or ordered by the court.
The father shall also contribute to reasonable uninsured medical, dental, orthodontic, prescription, therapy and counselling expenses that qualify under s. 7 of the Federal Child Support Guidelines.
The father shall contribute to reasonable extraordinary extracurricular expenses consistent with each child's historical participation and interests.
For greater certainty, absent further order of the court, the father shall not be required to contribute as s. 7 expenses toward:
a. vehicle purchases or lease payments;
b. vehicle financing costs;
c. vehicle insurance;
d. vehicle maintenance and repairs;
e. gasoline;
f. cell phone expenses;
g. pet-related expenses;
h. clothing and footwear of an ordinary nature;
i. prom, graduation, hair or cosmetic expenses;
j. restaurant meals;
k. entertainment expenses; or
l. ordinary living expenses expected to be covered by table child support.
Disclosure
Commencing in 2027, the parties shall exchange their complete income tax returns, including all schedules, together with their Notices of Assessment and Reassessment, no later than May 1 of each year.
Any adjustment to child support arising from updated income information shall be calculated no later than June 1 of each year, and the revised amount of child support shall be payable effective June 1.
Security
- The mother's request that the father post security for costs and/or security for future child support and s. 7 expenses is dismissed.
Costs
The parties are encouraged to settle the issue of costs. However, if they are unable to do so, the Applicant shall serve and file her submissions within 14 days after the release of this endorsement. The Respondent shall serve and file his costs submissions within 14 days after being served with the Applicant’s costs submissions.
Costs submissions shall be no longer than three pages together with any Offers to Settle and a Bill of Costs. Costs submissions shall be double spaced with characters of at least 12-point size.
As required by r. 24(16) of the Family Law Rules, O. Reg. 114/99, a party who opposes a claim for costs respecting fees or expenses shall provide documentation showing the party’s own fees and expenses.
If cost submissions are not provided within the time prescribed in these reasons, the issue of costs shall be deemed to be settled by the parties, and no costs order will issue. The parties have the option of filing their costs through the JSO portal or to LondonUFCadmin@ontario.ca.
Released: July 20, 2026
“Justice A. J. Bignucolo”
_______________________
Justice A. J. Bignucolo