Form 13 & 13.1 — Ontario Family Court Financial Statement

Form 13 vs Form 13.1 — quick rule

• Form 13 — support only (child support, spousal support).
• Form 13.1 — property is in issue (typically married spouses seeking equalization of net family property).

What you need to disclose

1. Income from all sources (employment, self-employment, investment, government benefits).
2. Monthly expenses (housing, transportation, food, debt service, children).
3. Assets (real estate, vehicles, bank accounts, RRSPs, pensions, business interests).
4. Debts (mortgages, lines of credit, credit cards, loans).
5. For Form 13.1 only: valuation date assets and debts, plus date-of-marriage assets and debts for equalization.

Income information for a support claim (Rule 13(3.1))

A party who must file a financial statement for a support claim also serves this income information, unless the court orders otherwise. It includes:

• Your personal income tax returns, with everything filed with them, for the 3 most recent years (Child Support Guidelines s. 21(1)(a)).
• Your notices of assessment and reassessment for the same years (s. 21(1)(b)).
• If you are an employee: your most recent statement of earnings showing year-to-date pay (s. 21(1)(c)).
• If you are self-employed, a partner, in control of a corporation or a trust beneficiary: the business, partnership, corporate or trust records for 3 years listed in s. 21(1)(d)–(g).
• If you receive employment insurance, social assistance, a pension, workers' compensation, disability payments or other income: the most recent statement of that income (s. 21(1)(h)).
• If you became unemployed within the last three years: your Record of Employment or other evidence of termination, and a statement of any benefits you are still entitled to from your former employer (r. 13(3.1), para. 2).
• For child support: proof of any special or extraordinary (s. 7) expenses claimed (r. 13(3.1), para. 3).

You confirm service by serving a Certificate of Financial Disclosure (Form 13A) with the documents, then filing it no later than six days before the case conference if you are the applicant or the party making the motion, or four days before if you are the other party (r. 13(5.0.2)). The court office will not accept a financial statement for a support claim unless proof of your current income is attached, along with your notices of assessment (and any reassessment) for the three previous years, or a Canada Revenue Agency Income and Deductions printout for any year without one (r. 13(7)).

Income over $150,000 (Child Support Guidelines s. 4)

An income over $150,000 does not change which financial statement you file. Once it is established that the paying parent's income is over $150,000, the other parent must give the court and the payor the s. 21(1) income documents within 30 days (60 days if they live outside Canada and the United States), unless the court sets another time (s. 21(4)). Under s. 4, the court may set child support differently for the part of the payor's income over $150,000 if the table amount would be inappropriate. If a parent does not provide income information they are required to give, the court may impute income to them (s. 19(1)(f)).