Annual Income Disclosure for Child Support in Ontario

Child support is usually based on the paying parent's income, and incomes change. Ontario therefore builds in a yearly exchange of income information so that both parents can see whether the numbers still make sense.

This article explains who has to share what, when, and what options you have if the other parent does not cooperate. Sharing information is not the same as changing the order, so it also covers how a change actually happens.

What annual disclosure requires

Under Guidelines s. 24.1(1), each person whose income was used to set a child support order must give every party their latest tax return and notice of assessment or reassessment. This is due no later than 30 days after each anniversary of the order, together with current information on s. 7 special or extraordinary expenses. The parties may agree otherwise.

Income for child support starts from the Total income line on the tax return. Where that figure would not be the fairest measure, for example because of irregular bonuses or overtime, the court may look at income over the last three years.

Asking for disclosure on request

On written request, made not more than once a year, a paying parent must provide income documents for the three most recent taxation years. The deadline is 30 days after receiving the request, or 60 days if the parent lives outside Canada and the United States.

Special situations

• Self-employed parents must also provide business or professional practice financial statements for each of the past three years, and a breakdown of salaries, wages and benefits paid to others.
• Employees going to court must also provide the most recent statement of earnings showing year-to-date pay.
• Dividends from taxable Canadian corporations, and taxable capital gains, are replaced with the actual amounts received or realized. How other kinds of investment income are treated depends on your situation, so it is worth confirming with a lawyer or accountant.
• Social assistance income that is not attributable to the parent is deducted.
• If both parents agree in writing on a parent's annual income, the court may use that figure if it considers it reasonable.

If the other parent refuses

If a parent fails to comply with the disclosure duty, the other parent may apply to court, and the court may draw an adverse inference and impute income. Imputing income can also be available where a parent has failed to provide income information when legally required to.

In a court case, if a party fails to serve or file required financial documents, the court can order them to do so on motion, and the court must also order costs. If someone disobeys an order, the court may make orders that include costs, dismissing a claim, or striking out a document.

Does disclosure change the amount?

Receiving a tax return does not change the order by itself. FRO says only a judge can change the amount in a support order. If an agreement was filed with the court, its support provision can be enforced like a court order, varied under s. 37, or recalculated.

Where there has been a change in circumstances under the guidelines, or new evidence is available, a court may discharge, vary or suspend child support. Whether a particular income change is enough depends on the facts.

Child support does not end automatically when a child turns 18; an order or agreement can set an end date, and if it is silent, both parties must agree to end payments or a judge decides.

What to do next

• Find the date of your order and count 30 days after each anniversary.
• Gather your latest tax return and notice of assessment.
• Collect receipts for current s. 7 expenses.
• Send a written request if you need the other parent's three years of documents.
• Keep copies of everything you send and receive.
• Speak with a lawyer if documents are withheld or the income looks wrong.

Frequently asked questions