Rule 13 Financial Disclosure: What Ontario Courts Require

The Ontario Court of Appeal put it plainly in Roberts v. Roberts, 2015 ONCA 450, at para. 11: financial disclosure is “the most basic obligation in family law.” That is not rhetoric; it shapes how courts treat parties who fail to disclose. In my experience, disclosure failures cause more procedural damage than almost any other single issue in family litigation.

This article explains what Rule 13 requires, which form applies, what documents you must produce, when you need to update, and what happens if you do not comply. The rule sits within the Family Law Rules, O. Reg. 114/99, made under the Courts of Justice Act, R.S.O. 1990, c. C.43.

Which Financial Statement Form Do You Use?#

Rule 13 requires one of two forms, and which one applies depends on the claims in the case.

Form 13 applies when the only financial claim is for support (child support or spousal support) without any property claim or claim for exclusive possession of the matrimonial home: r. 13(1.1).

Form 13.1 applies when the case includes a property claim or a claim for exclusive possession of the matrimonial home, whether or not support is also claimed: r. 13(1.2).

One exception: if the only support claim is child support at the table amount under the Child Support Guidelines, the claiming party does not need to file a financial statement. But if a property claim or exclusive possession claim is also in play, the requirement kicks back in: r. 13(1.3). The responding party still has to file a financial statement regardless.

Form 13 is the shorter of the two, covering income, expenses, current assets and debts. Form 13.1 is longer. It requires a full accounting of assets and liabilities at the date of marriage and the valuation date, feeding into the equalization calculation. Filing the wrong form creates real problems. The court clerk cannot accept many documents without the required financial statement: r. 13(10).

When Must You File a Financial Statement?#

The timing obligations under Rule 13 are straightforward.

If you are making the claim: serve and file your financial statement with the document that contains the claim, whether that is an application, answer, or notice of motion: r. 13(1)(a).

If you are responding to the claim: serve and file your financial statement within the time for serving and filing your answer, reply, or responding affidavit. This obligation applies whether or not you actually file a response: r. 13(1)(b).

For motions to change a temporary support order: the moving party files with the notice of motion; the responding party files no later than two days before the motion date: r. 13(4).

For motions to change a final support order: the moving party files with the motion to change (Form 15); the responding party files within the time for filing the response to motion to change: r. 13(4.2).

Before any conference, motion, or trial: even after you have filed your initial financial statement, you must update it if it has gone stale. Under r. 13(12), you need to serve and file an updated financial statement (or a sworn affidavit confirming nothing has changed) if the information would be:

• More than 60 days old before a case conference or settlement conference
• More than 30 days old before a motion
• More than 40 days old before the start of trial

This is one of the most commonly missed obligations. Lawyers and parties often file the initial statement and assume it carries through the case. It does not. If your financial statement is stale by the time you reach a conference or motion, you are not in compliance with Rule 13, and the other side can raise it.

What Documents Must You Produce Beyond the Financial Statement?#

The financial statement itself is only the starting point. Rule 13 was amended in 2015 to expand the documentary disclosure obligations.

For support claims#

Under r. 13(3.1), you must serve:

• The income and financial information required by section 21(1) of the Child Support Guidelines. This includes income tax returns and notices of assessment for the previous three years, your most recent statement of earnings, and (if self-employed) financial statements for your business
• If you lost your job in the last three years: your Record of Employment or other proof of termination, plus a statement of any ongoing benefits from the former employer
• Proof of any special or extraordinary expenses under section 7 of the Child Support Guidelines

For property claims under Part I of the Family Law Act#

Under r. 13(3.3), you must serve additional documents within 30 days of the financial statement. The list is long:

• Bank and investment account statements closest to the valuation date
• Pension valuation applications
• MPAC assessments for Ontario real property
• Life insurance statements showing face amount, cash surrender value, and beneficiary
• If self-employed: business financial statements and personal tax returns for three years before the valuation date
• Partnership agreements and financial statements
• Corporate share records. For private companies: corporate financials and (for majority interests) corporate tax returns
• Trust agreements and trust financial statements
• Documents supporting any exclusion claim under section 4(2) of the Family Law Act, R.S.O. 1990, c. F.3
• Debt statements as of the valuation date
• Documents showing value of property at date of marriage

Certificate of Financial Disclosure (Form 13A)#

After serving these documents, you confirm service by filing a Certificate of Financial Disclosure (Form 13A): r. 13(5.0.2). Deadlines: six days before a case conference for the applicant or moving party, four days for the other party.

For motions to change support#

Under r. 13(5.0.1), a party filing a motion to change must also serve a current arrears statement from the Family Responsibility Office. For any year where you seek to cancel arrears, you need proof of income for that year too.

When Must You Update Your Financial Information?#

Financial disclosure is not a one-time obligation. Under r. 13(12), you must update your financial information before:

• A case conference or settlement conference, if your last financial statement is more than 60 days old
• A motion, if your last financial statement is more than 30 days old
• A trial, if your last financial statement is more than 40 days old

If nothing has changed, you can file an affidavit confirming the information is still accurate: r. 13(12.1). If only minor changes occurred, an affidavit detailing those changes will do. Otherwise, you need a new financial statement.

Separately, r. 13(15) imposes an ongoing duty: as soon as you find that any document you served is wrong, incomplete, or out of date, you must serve a corrected version right away. This obligation is not tied to any court event and runs for the entire life of the case.

What Happens If You Fail to Disclose?#

The consequences of non-disclosure are real, and they get worse the longer the non-compliance continues.

Court-ordered production and costs#

Under r. 13(17), if you have not served or filed a required document, the court may order you to do so. And if the court makes that order, it shall also order costs against you. Not “may” but “shall,” a mandatory costs provision added in 2015.

Striking pleadings#

Under Rule 1(8) of the Family Law Rules, a court may strike a party’s application, answer, or other documents for failure to obey an order. In the disclosure context, this means your entire case can be dismissed for persistent non-compliance.

In Mullin v. Sherlock, 2018 ONCA 1063, the Court of Appeal dismissed the husband’s appeal from an order striking his pleadings after years of missed disclosure deadlines, breached court orders, and what the motion judge found were incomplete and misleading answers. The court acknowledged that striking pleadings is an order of last resort, but concluded that the husband’s persistent non-compliance left no reasonable alternative. Notably, the Court of Appeal varied the order to augment the husband’s trial participation rights — a reminder that even when pleadings are struck, the court retains discretion to allow limited participation at trial.

Adverse inferences#

When a party fails to disclose, the court may draw adverse inferences about income and assets. In Akinsola v. Akinsola, 2022 ONSC 6906, the court described the father’s non-disclosure as “monumental and transnational in scope.” The result: the court attributed higher income and property values to him than what he had reported.

Income imputation#

Under section 19 of the Federal Child Support Guidelines, SOR/97-175, a court may impute income to a party who has not disclosed properly. The support obligation then gets calculated on a higher number than what the party reported. When a party fails to disclose, the court fills the gap on its own terms.

A Practical Example#

Consider Nadia and Marco. They separated after 14 years of marriage. Nadia works as a teacher with a salary of $82,000. Marco owns a small renovation business operated through a corporation.

Nadia files an application claiming spousal support, child support, and equalization of net family property. Because there is a property claim, both parties need Form 13.1.

Marco files his financial statement but reports only $45,000 in income. No corporate financials attached, no corporate tax returns, and no value listed for the corporation. Nadia’s lawyer sends a written request under r. 13(11)(a). Seven days pass with no response.

Nadia brings a motion. The court orders production and orders Marco to pay costs. He produces some documents, but they are incomplete. At the settlement conference, the corporate tax returns are still missing.

At trial, the judge draws an adverse inference and imputes income based on lifestyle evidence and the partial records available. Marco’s support gets calculated on $110,000, not $45,000. The equalization payment reflects unfavourable assumptions about his corporation too.

Marco’s disclosure failures cost him more than compliance would have.

Checklist: Financial Disclosure Obligations Under Rule 13#

At the start of the case:

• Determine the correct form: Form 13 (support only) or Form 13.1 (property claim)
• Serve and file the financial statement with your application, answer, or motion
• Attach proof of current income and notices of assessment for the previous three taxation years
• Serve the additional documents required by r. 13(3.1) for support claims
• Serve the additional documents required by r. 13(3.3) for property claims (within 30 days)
• File the Certificate of Financial Disclosure (Form 13A) confirming service

Throughout the case:

• Update your financial statement before any conference, motion, or trial if it is stale
• Correct any errors or omissions right away (r. 13(15))
• Respond to written requests for more information within 7 days (r. 13(11))
• File an updated Form 13A before settlement conferences and trial management conferences
• Before a settlement conference or trial on a Part I FLA claim, file a Net Family Property Statement (Form 13B)

Get Legal Help With Financial Disclosure#

Getting disclosure right at the start of a case saves time and money. It also avoids the procedural problems that derail settlements and trials. If you are dealing with incomplete disclosure from the other side, or if you need help meeting your own obligations under Rule 13, contact Krol & Krol for a consultation.

For related topics, see our guides on property division, child support calculation, spousal support, and disclosure from non-parties.

Frequently Asked Questions About Financial Disclosure in Ontario#