- A parent whose income is in issue must provide tax returns and notices of assessment for the three most recent taxation years.
- If disclosure is withheld, the court may draw an adverse inference and impute income.
- Annual disclosure is due no later than 30 days after each anniversary of the order.
Child support turns on income, so the first fight in many cases is over paperwork. Knowing what you must hand over, and what you can demand, puts you on firmer ground.
This article covers the documents Ontario requires, special rules for self-employed parents, ongoing disclosure after an order, and the consequences of withholding. A lawyer can confirm what applies to you.
The core documents
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. An employee must also provide the most recent statement of earnings showing year-to-date pay.
In court, a support claim requires a financial statement (Form 13, or Form 13.1 if property is also claimed). The claimant must also serve the income information in section 21(1) and, for child support, proof of special or extraordinary expenses.
When you first apply for child support in court, the parent setting up support files Form 8 (Application (General)), and the responding parent files Form 10. Paying parents also complete Form 13A (Certificate of Financial Disclosure) and Form 13 or 13.1.
A Form 8 application must be specially served by someone other than the party, and Ontario's guide allows mail service only together with Form 6 (Acknowledgement of Service). A respondent served in Canada or the United States has 30 calendar days to answer, and a respondent served elsewhere has 60 calendar days.
Self-employed parents and how income is measured
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.
Income 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. Dividends from taxable Canadian corporations and taxable capital gains are replaced with the actual amounts received or realized. Both parents may agree in writing on a parent's income, and the court may use that figure if it considers it reasonable.
Social assistance income that is not attributable to the parent is deducted. Other grounds for imputing income include a parent who is exempt from income tax, lives in a country with significantly lower effective tax rates, gets a significant portion of income from dividends, capital gains or other lower-taxed sources, or is a beneficiary under a trust. How these points apply to your income depends on your situation, so it is worth confirming with a lawyer or accountant.
If the paying parent's income is over $150,000, Justice Canada says to use the chart at the end of the simplified table. The court may use the table amount or, if it finds that inappropriate, the table amount for the first $150,000 and its own amount for the income above that.
Ongoing disclosure after an order
| When | What is required |
|---|---|
| Each anniversary of the order | Latest tax return and notice of assessment, plus current s. 7 expense information, no later than 30 days after the anniversary. The parties may agree otherwise |
| On written request, once a year at most | Income documents for the three most recent taxation years within 30 days, or 60 days if the parent lives outside Canada and the United States |
If the other side withholds documents
If a parent fails to comply with section 21, the other parent may apply to court, and the court may draw an adverse inference and impute income. Imputing income can apply where a parent is intentionally under-employed or unemployed, has diverted income, or has failed to provide income information when legally required. It does not apply where under-employment is required by a child's needs or the parent's reasonable educational or health needs.
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 a person disobeys an order, the court may make orders that include costs, dismissing a claim, or striking out an application, answer or other document.
The online Child Support Service is not available for orders based on imputed income, or for payors who are self-employed or earn over $150,000 or under $12,000. Keeping your own records organized and responding on time helps you avoid many of these steps.
What to do next
- Collect three years of tax returns and notices of assessment.
- Add a recent pay statement, or business financial statements if self-employed.
- Gather proof of special or extraordinary expenses.
- Complete your financial statement accurately and keep copies.
- If the other side is not disclosing, put your request in writing and keep a record.
- Ask a lawyer about a motion for disclosure if documents are still missing.
Frequently asked questions
How many years of tax returns do I need?
The three most recent taxation years, including every notice of assessment and reassessment. Employees also provide a current statement of earnings.
Can I ask for updated disclosure after the order is made?
Yes. On written request, made not more than once a year, a paying parent must provide income documents within 30 days of receiving the request. The deadline is 60 days if the parent lives outside Canada and the United States.
What if the other parent is hiding income?
You may apply to court, and the court may draw an adverse inference and impute income. The court can also order disclosure and must order costs where documents were not served.
Do I have to give disclosure every year?
Each person whose income was used to set the order must give the latest tax return and notice of assessment no later than 30 days after each anniversary of the order, unless the parties agree otherwise.
Sources
- O. Reg. 391/97 Child Support Guidelines (e-Laws) — Ontario e-Laws
- O. Reg. 114/99 Family Law Rules (e-Laws) — Ontario e-Laws
- Ontario.ca – Guide to procedures in family court: Supporting financial documents — ontario.ca
- Ontario.ca – Set up or update child support in court — ontario.ca
- Ontario.ca – Guide to procedures in family court: Steps to filing an application — ontario.ca
- Ontario.ca – Set up or update child support online — ontario.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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