RULE 13:  FINANCIAL STATEMENTS

FINANCIAL STATEMENT WITH APPLICATION, ANSWER OR MOTION

13.  (1)  If an application, answer or notice of motion contains a claim for support, a property claim, or a claim for exclusive possession of the matrimonial home and its contents,

(a)   the party making the claim shall serve and file a financial statement (Form 13 or 13.1) with the document that contains the claim; and

(b)   the party against whom the claim is made shall serve and file a financial statement within the time for serving and filing an answer, reply or affidavit in response to the motion, whether the party is serving an answer, reply or affidavit in response to the motion or not.  O. Reg. 92/03, s. 1 (1).

FORM 13 FOR SUPPORT CLAIM WITHOUT PROPERTY CLAIM

(1.1)  If the application, answer or notice of motion contains a claim for support but does not contain a property claim or a claim for exclusive possession of the matrimonial home and its contents, the financial statement used by the parties under these rules shall be in Form 13.  O. Reg. 92/03, s. 1 (1).

FORM 13.1 FOR PROPERTY CLAIM WITH OR WITHOUT SUPPORT CLAIM

(1.2)  If the application, answer or notice of motion contains a property claim or a claim for exclusive possession of the matrimonial home and its contents, the financial statement used by the parties under these rules shall be in Form 13.1, whether a claim for support is also included or not.  O. Reg. 92/03, s. 1 (1).

EXCEPTION, CERTAIN SUPPORT CLAIMS

(1.3)  If the only claim for support contained in the application, answer or notice of motion is a claim for child support in the amount specified in the table of the applicable child support guidelines, the party making the claim is not required to file a financial statement, unless the application, answer or notice of motion also contains a property claim or a claim for exclusive possession of the matrimonial home and its contents.  O. Reg. 92/03, s. 1 (1).

TRANSITION

(1.4)  A person who files a financial statement or a new financial statement on or after April 28, 2003, is required to use Form 13 or Form 13.1, as the case may be, as made by Ontario Regulation 92/03, even if the case was started before April 28, 2003.  O. Reg. 92/03, s. 1 (1).

CLAIM FOR PAYMENT ORDER UNDER CFSA

(2)  If an application, answer or notice of motion contains a claim for a payment order under section 60 of the Child and Family Services Act, clause (1) (a) does not apply to the children’s aid society but clause (1) (b) applies to the party against whom the claim is made.  O. Reg. 114/99, r. 13 (2); O. Reg. 92/03, s. 1 (2).

FINANCIAL STATEMENTS IN CUSTODY and access CASES

(3)  If an application, answer or notice of motion contains a claim for custody of or access to a child and this rule does not otherwise require the parties to serve and file financial statements, the court may order each party to serve and file a financial statement in Form 13 within the time decided by the court.  O. Reg. 92/03, s. 1 (3).

FINANCIAL STATEMENT WITH MOTION TO CHANGE SUPPORT

(4)  The following requirements apply if a motion contains a claim for a change in a support order or agreement:

1.   The party making the motion shall serve and file a financial statement with the notice of motion.

2.   The party against whom the claim is made shall serve and file a financial statement as soon as possible after being served with the notice of motion, but in any event no later than two days before the motion date.  Any affidavit in response to the motion shall be served and filed at the same time as the financial statement.  O. Reg. 114/99, r. 13 (4).

NO FINANCIAL STATEMENT FROM ASSIGNEE

(5)  The assignee of a support order is not required to serve and file a financial statement under subrule (4).  O. Reg. 114/99, r. 13 (5).

FULL DISCLOSURE IN FINANCIAL STATEMENT

(6)  A party who serves and files a financial statement shall,

(a)   make full and frank disclosure of the party’s financial situation;

(b)   attach any documents to prove the party’s income that the financial statement requires;

(c)   follow the instructions set out in the form; and

(d)   fully complete all portions of the statement.  O. Reg. 114/99, r. 13 (6).

INCOME TAX DOCUMENTS REQUIRED

(7)  The clerk shall not accept a party’s financial statement for filing unless,

(a)   copies of the party’s income tax returns and notices of assessment for the three previous taxation years are attached as the form requires;

(b)   the financial statement contains the party’s signed direction to the Canada Customs and Revenue Agency (Form 13A) for disclosure of the party’s income and deduction printouts; or

(c)   the financial statement contains a sworn statement that the party is not required to file an income tax return because of the Indian Act (Canada).  O. Reg. 92/03, s. 1 (4).

Note:  On July 1, 2004, subrule (7) is revoked and the following substituted:

NOTICES OF ASSESSMENT REQUIRED

(7)  The clerk shall not accept a party’s financial statement for filing unless,

(a)   copies of the party’s notices of assessment for the three previous taxation years are attached as the form requires; or

(b)   the financial statement contains the party’s signed direction to the Canada Customs and Revenue Agency (Form 13A) for disclosure of the party’s income and deduction printouts.  O. Reg. 89/04, s. 5.

INCOME TAX RETURNS

(7.1)  Income tax returns attached to a party’s financial statement are not required to be filed in the continuing record unless the court orders otherwise.  O. Reg. 89/04, s. 5.  

See:  O. Reg. 89/04, ss. 5, 18.

NO FINANCIAL STATEMENT BY CONSENT — SPOUSAL SUPPORT IN DIVORCE

(8)  Parties to a claim for spousal support under the Divorce Act (Canada) do not need to serve and file financial statements if they file a consent,

(a)   agreeing not to serve and file financial statements; or

(b)   agreeing to a specified amount of support, or to no support.  O. Reg. 114/99, r. 13 (8).

NO FINANCIAL STATEMENT BY CONSENT — CHANGE IN SUPPORT

(9)  Parties to a consent motion for a change in support do not need to serve and file financial statements if they file a consent agreeing not to serve and file them.  O. Reg. 114/99, r. 13 (9).

DOCUMENTS NOT TO BE FILED WITHOUT FINANCIAL STATEMENT

(10)  The clerk shall not accept an application, answer, reply, notice of motion or affidavit in response for filing without a financial statement if these rules require the document to be filed with a financial statement.  O. Reg. 114/99, r. 13 (10).

ADDITIONAL FINANCIAL INFORMATION

(11)  If a party believes that another party’s financial statement does not contain enough information for a full understanding of the other party’s financial circumstances,

(a)   the party shall ask the other party to give the necessary additional information; and

(b)   if the other party does not give it within seven days, the court may, on motion, order the other party to give the information or to serve and file a new financial statement. O. Reg. 114/99, r. 13 (11).

UPDATING FINANCIAL STATEMENT

(12)  Before any case conference, motion, settlement conference or trial, each party shall update the information in any financial statement that is more than 30 days old by serving and filing,

(a)   a new financial statement; or

(b)   an affidavit saying that the information in the last statement has not changed and is still true.  O. Reg. 202/01, s. 3 (2).

MINOR CHANGES

(12.1)  If there have been minor changes but no major changes to the information in a party’s past statement, the party may serve and file, instead of a new financial statement, an affidavit with details of the changes.  O. Reg. 202/01, s. 3 (2).

TIME FOR UPDATING

(12.2)  The material described in subrules (12) and (12.1) shall be served and filed as follows:

1.   For a case conference or settlement conference requested by a party, the requesting party shall serve and file at least seven days before the conference date and the other party shall serve and file at least four days before that date.

2.   For a case conference or settlement conference that is not requested by a party, the applicant shall serve and file at least seven days before the conference date and the respondent shall serve and file at least four days before that date.

3.   For a motion, the party making the motion shall serve and file at least seven days before the motion date and the other party shall serve and file at least four days before that date.

4.   For a trial, the applicant shall serve and file at least seven days before the trial date and the respondent shall serve and file at least four days before that date.  O. Reg. 202/01, s. 3 (2).

QUESTIONING ON FINANCIAL STATEMENT

(13)  A party may be questioned under rule 20 on a financial statement provided under this rule, but only after a request for information has been made under clause (11) (a).  O. Reg. 114/99, r. 13 (13).

NET FAMILY PROPERTY STATEMENT

(14)  Each party to a property claim under Part I of the Family Law Act shall serve and file a net family property statement (Form 13B) or, if the party has already served a net family property statement, an affidavit saying that the information in that statement has not changed and is still true,

(a)   not less than seven days before a settlement conference; and

(b)   not more than 30 days and not less than seven days before a trial.  O. Reg. 114/99, r. 13 (14).

CORRECTING AND UPDATING STATEMENT OR ANSWER

(15)  As soon as a party discovers that information in the party’s financial statement or net family property statement or in a response the party gave under this rule is incorrect or incomplete, or that there has been a material change in the information provided, the party shall immediately serve on every other party to the claim and file the correct information or a new statement containing the correct information, together with any documents substantiating it.  O. Reg. 114/99, r. 13 (15).

ORDER TO FILE STATEMENT

(16)  If a party has not served and filed a financial statement or net family property statement or information as required by this rule or an Act, the court may, on motion without notice, order the party to serve and file the document or information and, if it makes that order, shall also order the party to pay costs.  O. Reg. 114/99, r. 13 (16).

FAILURE TO OBEY ORDER TO FILE STATEMENT OR GIVE INFORMATION

(17)  If a party does not obey an order to serve and file a financial statement or net family property statement or to give information as this rule requires, the court may,

(a)   dismiss the party’s case;

(b)   strike out any document filed by the party;

(c)   make a contempt order against the party;

(d)   order that any information that should have appeared on the statement may not be used by the party at the motion or trial;

(e)   make any other appropriate order.  O. Reg. 114/99, r. 13 (17).