Form 13 and Form 13.1 in Ontario Family Law: A Guide to Financial Disclosure

Last updated: August 27, 2026

If an Ontario family law case involves support, property, debt, or exclusive possession of the matrimonial home, the parties will usually have to provide detailed financial disclosure. The main court document is a sworn financial statement. Form 13 is generally used for support claims without property issues. Form 13.1 is used when property or exclusive possession of the matrimonial home is in issue, whether or not support is also claimed.

Choosing the correct form is only the first step. The information must be complete, supported by documents, updated when required, and consistent with the position you take in court. An incomplete or inaccurate financial statement can delay the case, increase legal costs, weaken credibility, and lead to serious court orders.

Quick answer: Use Form 13 for support claims without property issues. Use Form 13.1 when the case includes a property claim or exclusive possession of the matrimonial home, with or without support. Both forms are sworn or affirmed, require supporting disclosure, and must be corrected or updated when Rule 13 requires it.

Form 13 vs. Form 13.1: Which Financial Statement Do You Need?

Ontario’s Family Law Rules use two main financial statement forms:

When Form 13 is used

Form 13 applies when the financial claims are limited to child support, spousal support, or both. It asks for information about income from all sources, monthly expenses, property, money owed to you, and debts.

The form may also require Schedule A for income that is not fully shown in the main income section, such as business, partnership, rental, dividend, capital gain, or trust income. Schedule B is used when special or extraordinary expenses for a child are claimed.

When Form 13.1 is used

Form 13.1 applies when the case includes a property claim or a claim for exclusive possession of the matrimonial home and its contents. It is required even if support is also in issue.

For married spouses dealing with equalization, Form 13.1 records assets and debts at three important points:

• the date of marriage
• the valuation date
• the date the statement is completed

The valuation date is often the date the spouses separated with no reasonable prospect of resuming cohabitation, but the legal definition can produce a different date in some cases. If the date is disputed or may affect a limitation period or property calculation, get legal advice before completing the form.

Form 13.1 also addresses excluded property, property disposed of during the period covered by the form, and the calculation of net family property. These sections can materially affect property division and equalization.

A note for common-law partners

Common-law partners in Ontario do not automatically participate in the equalization of net family property. They may still have support claims and, in some cases, property claims based on ownership, unjust enrichment, or trust principles.

The correct financial statement depends on the claims actually being made. A common-law partner should not assume that Form 13 is always sufficient or that completing Form 13.1 creates equalization rights.

Is There an Exception for Table Child Support?

There is a limited exception. If the only support claim made by a party is for the table amount of child support under the applicable Child Support Guidelines, the party making that claim is generally not required to file a financial statement, unless the same document also includes a property claim or a claim for exclusive possession of the matrimonial home.

This exception applies to the party making the claim. It does not necessarily remove the responding party’s obligation to provide financial information.

Disclosure may also be required when income is disputed, the parenting arrangement affects the calculation, special or extraordinary expenses are claimed, undue hardship is raised, or the court orders disclosure.

What Information Goes Into an Ontario Financial Statement?

A financial statement must provide a full and frank picture of the person’s finances. Depending on the form and claims, this normally includes the following.

Income and employment

• Employment income, bonuses, commissions, overtime, and benefits
• Self-employment, professional, partnership, and corporate income
• Rental, investment, pension, trust, and other income
• Employment status and recent changes in employment
• Income information for other adults who contribute to household expenses, where the form asks for it

Use gross income where the form requests gross income. Do not replace a gross figure with the amount deposited into your bank account after deductions.

Monthly expenses

The expense section should reflect a realistic monthly budget. Weekly expenses are commonly multiplied by 4.3 to estimate a monthly amount. Annual expenses can be divided by 12.

Avoid guessing or inflating expenses. If an expense changes from month to month, use a reasonable average that can be explained and supported if questioned.

Assets and debts

The forms ask about real estate, vehicles, household items, bank and investment accounts, pensions, business interests, money owed to you, and other property. Debts can include mortgages, lines of credit, credit cards, tax debt, personal loans, and other liabilities.

List your legal or beneficial interest, not only assets registered in your name. Joint, foreign, digital, and corporate assets may also require disclosure.

If the value is not yet known, identify the asset and explain that a valuation is pending rather than leaving it out.

Property information specific to Form 13.1

For property claims, evidence may be needed to support:

• Valuation-date values
• Date-of-marriage deductions
• Excluded property, such as certain gifts or inheritances received during marriage
• Pension values
• Business or professional practice values
• Potential tax liabilities or disposition costs
• Property transferred or disposed of before the statement was completed

Do not assume an inheritance, gift, tax liability, or cost of sale will automatically be excluded or deducted. The legal treatment depends on the facts and the available tracing or valuation evidence.

What Supporting Financial Documents Are Required?

The financial statement and the supporting documents are related, but they are not all handled in the same way. Some documents must be served on the other party, some must also be filed with the court, and some property documents are usually served without being filed unless a judge orders otherwise.

Support-related disclosure

Support disclosure commonly includes:

• Personal income tax returns for the three most recent taxation years
• Notices of Assessment and any Notices of Reassessment for the three most recent taxation years
• A recent pay statement showing year-to-date income, or an employer letter if the required information is not on a pay statement
• Business or professional financial statements and other records if self-employed
• Corporate financial statements and tax records if the person controls a corporation
• Trust documents and financial statements if the person is a trust beneficiary
• A Record of Employment or other termination evidence if the person became unemployed within the last three years
• Proof of claimed special or extraordinary expenses for a child

The exact list depends on the source of income and the issues in the case.

Property-related disclosure

For a property claim, documents may include:

• Bank, RRSP, TFSA, investment, and other account statements closest to the valuation date
• Documents showing assets and debts on the date of marriage
• Pension valuation application documents and the resulting statement of family law value, where applicable
• The relevant MPAC assessment for Ontario real estate
• Life insurance information, including cash surrender value
• Corporate, partnership, trust, and business ownership records
• Appraisals or other valuation evidence where the value of an asset is disputed

Property disclosure is broader than this list. Complex assets, foreign property, cryptocurrency, stock options, trusts, or private corporations often require additional records and expert input.

What Is Form 13A, the Certificate of Financial Disclosure?

Form 13A does not replace the financial statement or the supporting records. It is a certificate that identifies the financial documents served on the other party and explains any required document that has not been provided.

The usual process is to:

1. Complete and swear or affirm Form 13 or Form 13.1.
2. Collect the required supporting records.
3. Complete Form 13A.
4. Serve the forms and disclosure on the other party.
5. Complete Form 6B, Affidavit of Service.
6. File the required forms and court-filed financial documents.

If required records are served later, the certificate may also need to be updated.

Not every supporting document should be placed in the public court record. Follow the Family Law Rules, court directions, and applicable practice directions when deciding what must be filed.

When Must a Financial Statement Be Served and Filed?

If a party makes a support, property, or exclusive-possession claim in an application, answer, or motion, that party generally serves and files the correct financial statement with the document containing the claim.

The party responding to the claim generally serves and files a financial statement by the deadline for the answer, reply, affidavit, or other responding document, even if the party does not file that responding document.

For a support claim without property issues, the required income information is generally served with Form 13.

When property is claimed, much of the additional Rule 13 property disclosure is generally due within 30 calendar days after the financial statement was required to be served, unless the court orders otherwise.

When Does a Financial Statement Need to Be Updated?

Financial disclosure is an ongoing obligation. Under Rule 13, an update is required before certain court events if the last financial statement will be too old:

If nothing has changed, a Form 14A affidavit can confirm that the last statement remains true. Although, If the changes are minor, Form 14A can describe them. If the changes are more significant, a new financial statement is generally required.

These event-based deadlines do not allow a party to leave known errors uncorrected. If information is incorrect, incomplete, or materially changed, Rule 13 requires the corrected information and supporting records to be served and, where required, filed immediately.

Common Financial Statement Mistakes

The following errors can cause delay or create credibility problems:

• Using Form 13 when the case includes a property or exclusive-possession claim
• Leaving sections blank instead of completing every applicable section or writing “none”
• Using net income where gross income is requested
• Omitting bonuses, business benefits, shareholder loans, trust interests, or irregular income
• Leaving out joint, foreign, digital, or recently closed accounts
• Listing unsupported estimates without explaining the source or valuation date
• Claiming a date-of-marriage deduction or excluded property without tracing documents
• Treating potential tax or sale costs as automatic deductions
• Failing to reconcile the form with tax returns, bank records, loan applications, or corporate statements
• Forgetting Form 13A or the supporting disclosure
• Signing the form before all sections and schedules have been reviewed
• Allowing the statement to become outdated before a court event

A financial statement should tell one consistent financial story. Large differences between the form and other records should be identified and explained before the form is sworn.

What Happens If a Party Does Not Provide Financial Disclosure?

Ontario courts can make serious orders when required disclosure is missing.

Under Rule 13(16), the court may order a party to serve and file the missing financial statement, net family property statement, or information. If the court makes that order under the rule, it must also order the non-compliant party to pay costs.

If a party disobeys a disclosure order, Rule 13(17) allows the court to:

• Dismiss the party’s case
• Strike a document filed by the party
• Make a contempt order
• Prevent the party from relying on information that should have been disclosed
• Make another appropriate order

For child support, the court may also impute income where a person failed to provide income information while under a legal obligation to do so. Courts can draw adverse inferences when missing evidence is reasonably expected to be within a party’s control.

Striking a claim or answer is a serious remedy and is not automatic. However, Ontario appellate decisions confirm that prolonged, intentional, or repeated non-compliance can justify it.

In Roberts v. Roberts, 2015 ONCA 450, the Court of Appeal described financial disclosure as the most basic obligation in family law and said the duty is immediate and ongoing. In Riley v. Riley, 2026 ONCA 328, the Court of Appeal upheld the striking of an equalization application after years of egregious non-compliance with disclosure orders.

Financial Statement Checklist

Before swearing or affirming the form, check that you have:

• Selected the correct form based on the claims in the case
• Used the correct date of marriage and valuation date
• Disclosed all sources of income
• Completed the required schedules
• Listed all assets, debts, and relevant property interests
• Used values that correspond to the correct dates
• Identified any value that is estimated or still being determined
• Gathered the required income and property records
• Explained any missing document and taken steps to obtain it
• Checked the form against tax returns, account statements, and other financial records
• Completed Form 13A
• Reviewed the filing and service deadlines
• Arranged to swear or affirm the final version before an authorized commissioner

When Legal Help Is Especially Important

Legal advice can be particularly valuable when the case involves:

• Self-employment or a private corporation, including a high net worth divorce
• A professional practice or family business
• Trusts, shareholder loans, or income retained in a corporation
• Multiple properties or property outside Canada
• Pensions, stock options, restricted share units, or cryptocurrency
• Excluded property or date-of-marriage deductions
• Disputed income, hidden assets, or incomplete disclosure
• An urgent motion, settlement conference, or approaching family court trial

These issues can affect child support, spousal support, equalization, settlement strategy, and the evidence available at trial.

Get Help With Financial Disclosure in an Ontario Family Law Case

Financial statements often shape the outcome of support and property claims long before trial. PLS helps clients prepare, review, request, and challenge financial disclosure in separation, divorce, support, and property cases across Toronto, the GTA, Barrie, and Simcoe County.

If you need help choosing the correct form, organizing complex disclosure, or responding to missing financial information, book a consultation with a PLS family lawyer.

Frequently Asked Questions

What is the difference between Form 13 and Form 13.1 in Ontario?

Form 13 is generally used for child support or spousal support claims without property issues. Form 13.1 is used when the case includes a property claim or a claim for exclusive possession of the matrimonial home, whether or not support is also claimed.

Do I need Form 13.1 if we agree on how to divide property?

Consent does not automatically remove the court’s disclosure requirements when property relief is claimed. The documents needed can depend on the process, the orders requested, and court directions. Complete disclosure is also important before signing a settlement.

Does a common-law partner complete Form 13 or Form 13.1?

It depends on the claims. A support-only case generally uses Form 13. A case with a property claim may require Form 13.1. Completing Form 13.1 does not give common-law partners automatic equalization rights.

Do I have to file every bank statement with the court?

No. Many supporting records must be served on the other party but are not routinely filed in the public court record unless a rule or court order requires filing. Proof of current income and recent Notices of Assessment or Reassessment are among the documents generally filed.

Can I estimate a value if I do not have an appraisal?

You may need to use a reasonable estimate temporarily, but you should identify it as an estimate, state the relevant date, and explain the basis. Do not omit the asset. A formal valuation may be necessary if the amount is material or disputed.

How long is a financial statement valid in Ontario family court?

There is no single expiry date for every purpose. Before a case or settlement conference, an update is required if the statement will be more than 60 days old. The threshold is 30 days before a motion and 40 days before trial. Known errors, omissions, and material changes must be corrected immediately.

What if the other party refuses to provide financial disclosure?

The usual first step is a clear written request identifying the missing information. If it is not provided, the court may order disclosure and costs. Continued disobedience can lead to stronger remedies, including limits on evidence, adverse inferences, imputed income, contempt, or the striking of court documents.

Is Form 13A the same as a financial statement?

No. Form 13A is the Certificate of Financial Disclosure. It records which supporting documents were served. It does not replace Form 13, Form 13.1, or the underlying financial records.

Sources and Legal References

• Ontario Family Law Rules, O. Reg. 114/99, Rule 13
• Ontario Court Services, Family Law Rules Forms
• Ontario Ministry of the Attorney General, Guide to Procedures in Family Court: Financial Disclosure
• Federal Child Support Guidelines, sections 19 and 21 to 23
• Roberts v. Roberts, 2015 ONCA 450
• Riley v. Riley, 2026 ONCA 328

This article provides general information about Ontario family law. It is not legal advice. Court requirements can change and may be affected by the claims, facts, court orders, and practice directions in a particular case.