- A support agreement made without full, honest financial disclosure can be set aside by a court.
- The Child Support Guidelines benchmark for income disclosure is a copy of every personal income tax return for the three most recent taxation years.
- Ontario's financial statement forms, Form 13 and Form 13.1, make a useful checklist of what to collect.
- Income can be updated each year on written request, and the Guidelines allow this not more than once a year after the order is made.
Before you negotiate a separation agreement, you need to know what you and your spouse own, owe and earn. Without that picture, you cannot tell whether an offer is fair, and you may sign something you later regret.
This checklist explains what to gather and why. It is general information. The exact documents you need depend on your circumstances, and a lawyer or accountant can help with complex finances such as businesses or pensions.
Why disclosure comes first
Ontario.ca says a spousal support agreement should be made with full, honest financial disclosure, without pressure, and with an understanding of its terms, or a court can set it aside. If one spouse holds back information, the deal is less reliable for both people.
Disclosure also protects you. Spousal support factors include income differences, and property sharing is worked out from what each spouse owned and owes, so you need real figures to evaluate any proposal.
Use the court financial statement as your list
A financial statement is usually required if a family court case involves child support, spousal support, or property or debts. Form 13 is for support-only cases, and Form 13.1 is for cases involving property or debts, with or without support. Even if you are settling without court, these forms are a useful checklist of the information to gather.
Working through the form for your situation shows you what categories exist, such as income, expenses, assets and debts, so nothing is overlooked.
Documents to collect
| Topic | What to gather | Why it matters |
|---|---|---|
| Income | Personal income tax returns for the last three years; pay stubs; other income records | Child support disclosure usually starts with three years of returns |
| Self-employment or business | Business financial records and your own tax filings | Income is generally determined using T1 General sources |
| Assets at separation | Bank, investment and retirement account statements; property records; vehicle details | Equalization starts with property owned at separation |
| Assets at marriage | Records showing what each spouse owned and owed on the date of marriage | Property owned at marriage is subtracted in the calculation |
| Excluded property | Proof of gifts, inheritances, insurance proceeds or injury payments | These may be excluded from sharing |
| Debts | Mortgage, loan, credit card and line of credit statements | Debts are deducted from property totals |
| Child-related costs | Child care, medical, dental, school and activity receipts | Some of these may be special or extraordinary expenses |
For the income line, a spouse applying for child support must include a copy of every personal income tax return filed for each of the three most recent taxation years. That is a sensible standard to use when exchanging information in negotiations.
Child support and special expense records
The federal Child Support Guidelines, which apply to Divorce Act cases, list special or extraordinary expenses that can be added to table support. They include child care tied to employment, illness, disability or education, the child's portion of medical and dental insurance premiums, health-related expenses exceeding insurance reimbursement by at least $100 annually, extraordinary school expenses, post-secondary expenses and extraordinary extracurricular expenses. Whether the same list and dollar threshold apply to your agreement is worth confirming with a lawyer.
These expenses are guided by the principle that they are shared by the spouses in proportion to their incomes. In setting one, the court must take into account any subsidies, benefits, or income tax deductions or credits relating to the expense. Keep receipts and records of any benefits or credits you receive.
If parenting time is close to equal, the table amounts are not applied automatically when each spouse has not less than 40% of parenting time over a year. Track the actual schedule so the numbers in your agreement match reality.
Spousal support information
Ontario.ca lists factors in setting spousal support, including income differences, children and who cares for them, ages, roles during the relationship, health and ability to self-support. The federal Spousal Support Advisory Guidelines are often used but are only guidelines.
So besides income records, write down the length of the relationship, who stayed home or reduced work, any health issues and any education or retraining plans. If the spouses agree, the agreement may include a review date and may end support on events such as remarriage or retirement.
What to do next
- Download the Form 13 or Form 13.1 that fits your case and use it as a worksheet.
- Gather three years of tax returns for yourself and request your spouse's.
- Collect statements for every account, debt and major asset, with values at the date of separation.
- Find proof of what you owned at marriage and of any gifts or inheritances.
- Keep receipts for child care, medical, school and activity costs.
- Ask for the same documents from your spouse in writing and keep copies.
- Have a lawyer review the agreement before you sign; for spousal support agreements, Ontario.ca recommends getting legal advice.
If your spouse will not share documents, or you suspect something is missing, talk to a lawyer before signing anything.
Frequently asked questions
How many years of tax returns should I ask for?
The Child Support Guidelines benchmark is every personal income tax return filed for the three most recent taxation years. That is a useful starting point for negotiations.
What happens if my spouse did not disclose everything?
Ontario.ca says a support agreement should be made with full, honest financial disclosure, and a court can set it aside if it was not. What applies in your case depends on the facts, so speak to a lawyer.
Do I need a financial statement if we are not going to court?
The forms are usually required when a family court case involves support, property or debts. Outside court they are still a helpful checklist.
Can we update income information after the agreement is signed?
Once a support order is made, a spouse must provide updated income documents on written request, not more than once a year. Whether your agreement should include a similar yearly exchange is something to set out in its terms, and a lawyer can confirm how to word it.
Sources
- Federal Child Support Guidelines (SOR/97-175), Justice Laws — Justice Laws (federal)
- Ontario.ca: Spousal support — ontario.ca
- Ontario.ca: Dividing property when a marriage or common law relationship ends — ontario.ca
- Ontario.ca: Guide to procedures in family court, Financial disclosure — 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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