Child Support Financial Disclosure in Ontario: Income Documents

When a child support case starts or changes, the first question is usually what each parent earns. The answer depends on paper, and the law sets out which paper has to be shared.

This article explains the income documents commonly required in an Ontario support case, how they are kept up to date after an order, and what a court can do when one parent holds information back. It is general information, not advice on your own situation.

Why income documents come first

Child support amounts are generally built on the paying parent's income. Justice Canada says to use the table for the province or territory where the paying parent lives and the number of children being supported. You then find the income closest to the paying parent's income and read across to the column for the number of children.

The simplified tables are general information only and are not a legal document. Because the income figure drives the result, a parent whose income is in issue must provide their tax returns and notices of assessment and reassessment for the three most recent taxation years.

The documents you must provide

A parent whose income is in issue must provide every personal income tax return and every notice of assessment and reassessment for the three most recent taxation years. The usual package looks like this:

• Every personal income tax return for the three most recent taxation years.
• Every notice of assessment and reassessment for those three years.
• If you are an employee, your most recent statement of earnings showing year-to-date pay.
• If you are self-employed, business or professional practice financial statements for each of the past three years, plus a breakdown of salaries, wages and benefits paid to others.

In court, a claim for support also requires a financial statement, which is Form 13, or Form 13.1 if property is also claimed. A support claimant must serve the income information described above and, for a child support claim, proof of any special or extraordinary expenses. Paying parents also complete Form 13A (Certificate of Financial Disclosure).

How your income is actually measured

Income for child support starts from "Total income" 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. Some common adjustments:

• Dividends from taxable Canadian corporations and taxable capital gains are replaced with the actual amounts received or realized.
• 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 in light of the income information provided.

Disclosure after an order is made

Disclosure does not end once an order is made. Two ongoing duties matter:

If a parent refuses or delays disclosure

If a parent does not comply with the disclosure rules, the other parent may apply to court, and the court may draw an adverse inference and impute income. Failing to provide income information when legally required is also one of the situations where a court may impute income.

Where required financial documents are not served or filed, the court can order them to be provided on motion, and it must also order costs. If someone disobeys an order, including a disclosure order, the court may make orders that include costs, dismissing a claim, or striking out an application, answer or other document.

What to do next

• Gather your last three years of tax returns and notices of assessment and reassessment.
• Collect a recent pay statement showing year-to-date earnings, or your business financial statements if you are self-employed.
• Pull together receipts for any special or extraordinary expenses you plan to claim.
• Note any bonuses, dividends, capital gains or irregular income that may need explaining.
• Keep copies of everything you send and the date you sent it.
• If the other side is not disclosing, speak with a lawyer about next steps before filing a motion.

Frequently asked questions