To Complete a Financial Statement

Please read these instructions carefully. You may not have to complete this form at all. Or, you may only have to complete parts of it. DO ll out this form if: there is a claim, either by you or against you, for spousal or parental support, there is a claim, either by you or against you, for child support and one or more of the following applies: you are the person being asked to pay. the claim is for an amount other than the amount set out in the Child Support Tables. there is an undue hardship claim. there is a claim for special or extraordinary expenses. the parents have split custody (that is, there are 2 or more children and each parent has sole custody of at least one child). the parents have shared custody (that is, the child or children actually live with each parent at least 40% of the time during the year). one or more of the children for whom maintenance is claimed is the age of majority (19 in B.C.) or older. the person being asked to pay has acted as a parent to a child, but is not the childs natural or adoptive parent. the income of the person being asked to pay is more than $150,000. Read carefully and ll out ONLY those sections that apply to you. CONFIDENTIALITY OF FINANCIAL INFORMATION: The Provincial Court (Family) Rule 20(9) says: A person must not disclose any information contained in a record led under Rule 4 (nancial information) except to the extent necessary for the purposes of an application under the Family Relations Act.

PFA 022 12/2006 (OPC 7530854007)

AFFIDAVIT
Complete the afdavit after you complete the rest of the nancial statement.

Before you sign the afdavit: check the boxes to indicate the parts of the nancial statement you have completed.

cross out the statement that does not apply to you. If the second statement applies, briey explain the changes you are expecting in the space provided.

Take the nancial statement to a Commissioner for Taking Afdavits, who will take your oath or afrmation that the information in your nancial statement is complete and true. All lawyers, notaries public and certain staff at the court registry are Commissioners. No fee is charged at the court registry for this service. Remember to sign the afdavit in the presence of a Commissioner.

FILING
This is the last step. Follow these instructions after you have completed the nancial statement and afdavit. If you are the applicant, you must: make 3 photocopies of your nancial statement and of each document listed on page 2 that applies to you. attach the documents together to make 4 sets: a set of originals and 3 sets of copies. le the 4 sets of documents (nancial statement and attached documents) at the registry when you le your application. have a copy of the nancial statement and attached documents served on the respondent, with a copy of your application. If you are the respondent, you must: make 3 photocopies of your nancial statement and of each document listed on page 2 that applies to you. attach the documents together to make 4 sets: a set of originals and 3 sets of copies. le the 4 sets of documents (nancial statement and attached documents) at the registry when you le your reply.

FINANCIAL STATEMENT

Court File Number:

In the Provincial Court of British Columbia

Court Location:

FMEP Case Number:

In the case between:

NAME

And:
NAME

AFFIDAVIT
I
NAME CITY POSTAL CODE PHONE FAX ADDRESS FOR SERVICE PROVINCE

swear or afrm that 1. The information in this nancial statement is true, to the best of my knowledge. 2. I have made complete disclosure in this nancial statement of [check applicable boxes] my income, including benets and adjustments, if any, in Part 1 my expenses, in Part 2 my assets and debts, in Part 3

3.

I do not anticipate any signicant changes in the information set out in this nancial statement. OR I anticipate the following signicant changes in the information set out in this nancial statement:

Sworn or afrmed before me at on

British Columbia

A Commissioner for taking Afdavits in British Columbia

Signature

PFA 022 12/2006 (OPC 7530854007)

INCOME
Check the boxes to indicate your employment status and how often you are paid.

If you are required to complete Part 1 of this form, you must include copies of certain documents with your nancial statement in order to comply with section 21 of the Child Support Guidelines. Read the list carefully and check the boxes that apply to you. Once you have completed the nancial statement, attach a copy of each of those documents to your nancial statement. If you fail to le these documents, the other party may make an application under section 22 of the Guidelines, (a) to have the application for a child support order set down for a hearing, or move for judgment; or (b) for an order requiring you to provide the court and the other party with the required documents.

For the purposes of this form: social assistance includes assistance within the meaning of the Employment and Assistance Act and the Employment and Assistance for Persons with Disabilities Act; support includes maintenance.

Page 2

PART 1 INCOME
Complete Part 1 if: (a) there is a claim, either by you or against you, for spousal or parental support (b) there is a claim, either by you or against you, for child support and you are required by the Child Support Guidelines to provide income information. 1. I am employed as OCCUPATION by NAME AND ADDRESS OF EMPLOYER

self-employed
NAME AND ADDRESS OF BUSINESS

unemployed since
DATE

2.

I am paid every 2 weeks other (specify)

twice a month

monthly

3.

I have attached a copy of each of the applicable documents to my nancial statement (check applicable boxes): every personal income tax return I have led for each of the three most recent taxation years, together with any attachments every income tax notice of assessment or reassessment I have received for each of the three most recent taxation years (if you are an employee) my most recent statement of earnings indicating the total earnings paid in the year to date, including overtime, or where such a statement is not provided by my employer, a letter from my employer setting out that information, including my rate of annual salary or remuneration (if you are receiving Employment Insurance benets) my three most recent EIC benet statements (if you are receiving Worker's Compensation benets) my three most recent WCB benet statements (if you are receiving Social Assistance ) a statement conrming the amount that I receive (if you are self-employed) for the three most recent taxation years: (i) the nancial statements of my business or professional practice, other than a partnership, and (ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benets paid to, or on behalf of, persons or corporations with whom I do not deal at arms length (if you are a partner in a partnership) conrmation of my income and draw from, and capital in, the partnership for its three most recent taxation years (if you control a corporation) for its three most recent taxation years: (i) the nancial statements of the corporation and its subsidiaries, and (ii) a statement showing a breakdown of all salaries, wages, management fees or other payments or benets paid to, or on behalf of, persons or corporations with whom the corporation, and every related corporation does not deal at arms length (if you are a beneciary under a trust) the trust settlement agreement and the trusts three most recent nancial statements.

ANNUAL INCOME
If line 150 (total income) of your most recent federal income tax return sets out what you expect your income to be for this year, skip to total income (line A) and record the amount from line 150 on line A. Otherwise, record what you expect your income for this year to be from each source of income that applies to you. Remember to record these as ANNUAL, or YEARLY amounts. (For example, if you are paid every two weeks, multiply that amount by 26. If you are paid monthly, multiply by 12). Except where the word net appears, use gross annual amounts. Leave blank any lines that do not apply to you.

10. Child support: Record the total yearly amounts of child support you receive in the boxes labelled total amount. If you are required to include any child support as income on your income tax return, record that amount in the boxes labelled taxable amount. Do not add lines 10a and 10b when calculating the total in line A.

16. Total social assistance payments: Record the total amount you receive including any amounts you receive for other members of your household. A. Total Income: After recording the annual amount of each type of income you receive, add them and record the total here.

TOTAL BENEFITS
Record all money or non-monetary benets you receive that are not already included in Total Income (line A). An inheritance or large lottery winning are examples of amounts to be recorded here. Describe the benet(s) on the lines provided. You do not have to include here any Child Tax Benet or BC Family Bonus that you receive for your children.

B.

Total Benets: After recording the yearly amount of all benets you receive, add them and record the total here.

Page 3

ANNUAL INCOME
If line 150 (total income) of your most recent federal income tax return sets out what you expect your income to be for this year, skip to total income (line A) and record the amount from line 150 on line A. Otherwise, record what you expect your income for this year to be from each source of income that applies to you. Record gross annual amounts unless otherwise stated.

Employment income (include wages, salaries, commissions, bonuses, tips, and overtime) ................................ Other employment income .................................................................................................................................... + Pension income (include Old Age Security, CPP, disability, superannuation and other pensions) ...................... + Employment insurance benets ............................................................................................................................ + Taxable dividends from Canadian corporations .................................................................................................... + Interest and other investment income ................................................................................................................... + Net partnership income: limited or non-active partners only ................................................................................. + Rental income gross: $ ............................................................................................ net: + Taxable capital gains............................................................................................................................................. + Child support (a) Total amount for children from another relationship or marriage a. $ * (b) Total amount for children from this relationship or marriage b. $ * (c) Taxable amount for children from another relationship or marriage ..............................................................c. + (d) Taxable amount for children from this relationship or marriage .....................................................................d. + 11. Spousal support (a) From another relationship or marriage ........................................................................................................... a. + (b) From this relationship or marriage ................................................................................................................. b. + 12. Registered retirement savings plan income .......................................................................................................... + 13. Other income (include any taxable income that is not included on lines 1-17) ...................................... + 14. Net self-employment income (include business, professional, commission, shing and farming income) ............................................................... + 15. Workers compensation benets ........................................................................................................................... + 16. Total social assistance payments.......................................................................................................................... + 17. Net federal supplements ...................................................................................................................................... + A. Total income ......................................................................................................................................................... A.

1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

$ $ $ $ $ $ $ $ $

$ $ $ $ $ $ $ $ $ $ $

(*Do not add these amounts into the total at A)

TOTAL BENEFITS
List all allowances and amounts received and all non-monetary benets from all sources, that are not included in total income [line A]. You do not have to include here any Child Tax Benet or BC Family Bonus that you receive for your children $ $ $ $ $ $

B. Total benets ........................................................................................................................................................

+ + + + B.

ADJUSTMENTS TO INCOME
These amounts will be subtracted from or added to your total income for the purposes of determining child, spousal or parental support. Deductions from income 1. Taxable amount of child support: If you recorded an amount in Annual Income, line 10(c) or (d), record that amount here. 2. Spousal support: If you recorded spousal support from this relationship in Annual Income, line 11(b), record that amount here. 4. Other employment expenses: If you have any of these employment expenses, identify the expense and record the amount here. Paragraph numbers refer to the sections of the Income Tax Act where the expenses are described. teachers exchange fund contribution [paragraph 8(1)(d)] railway employees expenses [paragraph 8(1)(e)] sales expenses [paragraph 8(1)(f)] transport employees expenses [paragraph 8(1)(g)] travel expenses [paragraph 8(1)(h)] motor vehicle and aircraft costs [paragraph 8(1)(j)] CPP contributions and EI premiums paid for another employee who acts as your assistant or substitute [paragraph 8(1)(i.1)] salary reimbursement [paragraph 8(1)(n)] forfeited amounts [paragraph 8(1)(o)] musicians musical instrument costs [paragraph 8(1)(p)] artists employment expenses [paragraph 8(1)(q)] 5. Social assistance received for any person other than yourself: If you recorded an amount in Annual Income, line 16 that includes an amount for other members of your household, record the amount received for the others here. 6. Prior period earnings: Complete this line only if you have prior period earnings reported on Revenue Canada form T1139.

C.

Total deductions from income: After recording the annual amount of each of your deductions, add them and record the total here.

Additions to income

2.

Payments to family members: If you deducted salaries, wages or benets to arrive at an amount of selfemployment income recorded in Annual Income, line 14, record on line 2(a) the salaries, wages and benets you paid to family members or other non-arms length people and on line 2(b), record the portion of these payments necessary to earn your self-employment income. Subtract 2(b) from 2(a) and record the total here.

D.

Total additions to income: After recording the annual amount of each of your additions to income, add them and record the total here.

OTHER ADJUSTMENTS TO INCOME - Spousal or Parental Support

Complete ONLY if there is a claim, either by or against you, for spousal or parental support.

E.

Total other adjustments: After recording the annual amount of each adjustment, add them and record the total here.

Page 4

ADJUSTMENTS TO INCOME
Complete this section if: (a) there is a claim, either by you or against you, for spousal or parental support (b) there is a claim, either by you or against you, for child support and you are required by the Child Support Guidelines to provide income information

Deductions from income

Taxable amount of child support I receive............................................................................................................. $ Spousal support I receive from the other party ..................................................................................................... + $ Union and professional dues ................................................................................................................................. + $ Other employment expenses [refer to Schedule III of the Child Support Guidelines] Specify: ...................................... + $ 5. Social assistance I receive for other members of my household and included in my total income ....................... + $ 6. Dividends from taxable Canadian corporations Taxable amount of dividends .................................................................... a. $ subtract Actual amount of dividends....................................................................... b. - $ Excess portion of dividends ( a - b ) ....................................................................................... = $ + $ 7. Actual business investment losses during the year............................................................................................... + $ 8. Carrying charges and interest expenses paid and deductible under the Income Tax Act (Canada) .................. + $ 9. Prior period earnings If net self-employment income included in total income includes an amount earned in a prior period, the amount earned in the prior period . a. $ subtract Reserves................................................................................................... b. - $ Prior period earnings ( a - b ) ................................................................................................ = $ + $ 10. Portion of partnership and sole proprietorship income required to be reinvested ................................................. + $ C. Total deductions from income ........................................................................................................................ C. $ 1. 2. 3. 4.

Additions to income
1. Capital gains Actual capital gains ................................................................................... a. $ subtract Actual capital losses ................................................................................. b. - $ subtract Taxable capital gains ................................................................................ c. - $ Total capital gains (a - b - c)( if amount is zero or less than zero, record 0 on this line) = $ $ 2. Payments to family members and other non-arms length persons Salaries, benets, wages or other payments to family members or other non-arms length persons, deducted from self-employment income ........ a. $ subtract Portion of payments necessary to earn self-employment income ........... b. - $ Non-arms length payments ( a - b ) ....................................................................................... = $ + $ 3. Allowable capital cost allowance for real property................................................................................................. + $ 4. Employee stock options in Canadian-controlled private corporations exercised (If some or all of the shares are disposed of in the same year you exercise the option, do not include those shares in the calculation.) Value of shares when options are exercised ............................................ a. $ subtract Amount paid for shares............................................................................. b. - $ subtract Amount paid to acquire option to purchase shares .................................. c. - $ Value of employee stock options ( a - b - c ) .......................................................................... = $ + $ D. Total additions to income .................................................................................................................................. D. $

OTHER ADJUSTMENTS TO INCOME - Spousal or Parental Support

Complete this section only if there is a claim, either by you or against you, for spousal or parental support. 1. 2. 3. 4. E. Total child support I receive .................................................................................................................................. Social assistance I receive for other members of my household .......................................................................... Child Tax Benet ................................................................................................................................................... BC Family Bonus................................................................................................................................................... Total other adjustments...................................................................................................................................... $ + $ + $ + $ E. $

INCOME SUMMARY
Complete this summary AFTER you have completed pages 2, 3 and 4.

EXPENSES, ASSETS AND DEBTS

The next 2 pages ask for information about your expenses, assets and debts. Complete the next 2 pages, titled Part 2 - Expenses and Part 3 - Assets and Debts ONLY if: there is a claim, either by or against you, for spousal or parental support OR there is a claim, either by or against you, for child support and one or more of the following applies: the claim includes a claim for a child 19 years or older the person who is being asked to pay has a yearly income higher than $150,000 the parents share custody (that is, the child or children actually live with each parent at least 40% of the time over the course of a year) there is a claim for special or extraordinary expenses for a child or children (also complete schedule 1) there is a claim of undue hardship (also complete schedule 2) the person being asked to pay has acted as a parent to the child but is not the childs natural or adoptive parent If you fall into one of these categories, turn to page 6 and continue lling out the form. Otherwise, go back to page 1 now and follow the instructions for completing the afdavit and ling and serving the nancial statement.

INCOME SUMMARY Annual Income for a Child Support Claim

TOTAL INCOME [from line A] .................................................................................................................................... subtract Total deductions from income [from line C]............................................................................ add Total additions to income [from line D] ................................................................................... Annual income to be used for a Child Support Table amount ............................................................................... add subtract Spousal support received from the other party (if any) .......................................................... Spousal support paid to the other party (if any) ..................................................................... $ - $ + $ $ + $ - $ $

Page 5

Annual income to be used for a special or extraordinary expenses claim .........................................................

Annual Income for a Spousal or Parental Support Claim

TOTAL INCOME [from subtract add add line A]..................................................................................................................................... Total deductions from income [from line C] ........................................................................... Total additions to Income [from line D] ................................................................................. Total other adjustments [from line E] ................................................................................... ................................................................. $ - $ + $ + $ $

Annual income to be used for a spousal or parental support claim.

Total Benets [from line B] ......................................................................................................................................

Annual Expenses
Remember to record your expenses as annual or yearly amounts. If you are claiming special or extraordinary expenses as part of a child support claim, you must also complete Schedule 1.

F.

Total expenses: After recording the annual amount of each expense, add them and record the total here.

Page 6

PART 2 - EXPENSES
You do not have to complete Part 2 if the only support claimed is child support in the amount set out in the Child Support Tables and all children for whom support is claimed are under the age of majority (19 years in B.C.).

Annual Expenses:
Estimate your annual expenses Compulsory deductions CPP contributions ............................................ Employment insurance premiums .................... Income taxes .................................................... Employee pension contributions to a Registered Pension Plan .......................... Other (specify) Housing Rent or mortgage ............................................ Property taxes .................................................. Homeowners / tenants insurance..................... Water, sewer and garbage ............................... Strata fees ........................................................ House repairs and maintenance ...................... Other (specify) Utilities Heat ........................................................... Electricity .......................................................... Telephone ........................................................ Cable TV .......................................................... Other (specify) Household expenses Food ........................................................... Household supplies .......................................... Meals outside the home ................................... Furnishings and equipment .............................. Other (specify) Transportation Public transit, taxis ........................................... Gas and oil ....................................................... Car insurance and licence................................ Parking ........................................................... Repairs and maintenance ................................ Lease payments ............................................... Other (specify) Health a MSP premiums................................................. Extended health plan premiums....................... Dental plan premiums ...................................... Health care (net of coverage)........................... Drugs (net of coverage) ................................... Dental care (net of coverage)........................... Other (specify) Personal Clothing ..................................................... Hair care..................................................... Toiletries, cosmetics................................... Education (specify) Life insurance Dry cleaning / laundry ................................ Entertainment, recreation ........................... Alcohol, tobacco ......................................... Gifts ..................................................... Other (specify) Children a Child care ................................................... Clothing ..................................................... Hair care..................................................... School fees and supplies ........................... Entertainment, recreation ........................... Activities, lessons ....................................... Gifts ..................................................... Insurance ................................................... Other (specify) Savings for the future RRSP ..................................................... RESP ..................................................... Other (specify) Support payments to others (specify) b $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ F. $

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Debt Payments (specify)

Other Charitable donations .................................. Vacation ..................................................... Pet care ..................................................... Newspapers, publications .......................... Reserve for income tax ........................... F. Total expenses .....................................

[a If you claim child support and special or extraordinary expenses, you must also complete Schedule 1. b List only the names of those for whom support is not claimed in this application. Indicate whether the payments are tax deductible to you and whether you make the payments under a court order or agreement.]

Assets
Assets include property, money and investments, and money that is owed to you. If you need more space, attach a separate list and indicate on the form that there is an attached list. 1. 2. Real estate equity is the difference between market value and the amount owing on the mortgage. For market value, use the amount on your most recent assessment notice. Cars, boats, vehicles: your equity is the difference between market value and the amount owing on your loan(s). Estimate the market value and be prepared to justify your estimate.

G. Asset value total: After recording asset values, add them and record the total here.

Debts
Remember to record these as ANNUAL, or YEARLY amounts. Do NOT record mortgage or car payments here, as they are included under Annual Expenses. If you need more space, attach a separate list and indicate on the form that there is an attached list.

H.

Debt payment total: After recording debt payments, add them and record the total here.

Page 7

PART 3 - ASSETS AND DEBTS

You do not have to complete Part 3 if the only support claimed is child support in the amount set out in the Child Support Tables and all children for whom support is claimed are under the age of majority (19 years in B.C.).

Assets
Real estate equity ........................................ Market value: $ Mortgage balance: $ Cars, boats, vehicles ................................... Make and year: Market value: $ Loan balance: $ Pension plans ........................................... Other property ........................................... Bank or other account (include RRSPs) ...... Stocks and bonds ........................................ Life insurance (cash surrender value) ....... Money owing to me ..................................... Name of debtor Other [attach list if necessary] G. Asset value total ................................ $

+ $

+ + + + + +

$ $ $ $ $ $

+ $ G. $

Annual debt payments

Credit card ................................................. Balance owing: $ Date of last payment: Reason for borrowing: $

Bank or nance company ........................ [do not include amount owing on mortgage] Balance owing: $ Date of last payment: Reason for borrowing:

+ $

Department store ...................................... Balance owing: $ Date of last payment: Reason for borrowing:

+ $

Other [attach list if necessary] ................... Balance owing: $ Date of last payment: Reason for borrowing: H. Debt payment total ............................

+ $

H. $

Complete a schedule only if it applies to you

SCHEDULES

Schedule 1: You must complete this ONLY if you are claiming special or extraordinary expenses in a claim for child support. Schedule 2: You must complete this ONLY if you are claiming undue hardship in a claim for child support. Schedule 3: You must complete this ONLY if there is a claim, either by you or against you, for undue hardship, in a claim for child support. If none of the schedules apply to you, go back to page 1 now and follow the instructions for completing the afdavit and ling and serving the nancial statement.

Please read these instructions carefully.

Schedule 1 - Special or Extraordinary Expenses

Complete this schedule if you are claiming special or extraordinary expenses in a claim for child support. The form contains columns for recording special expenses for 4 children. If your claim is for more than 4 children, photocopy this form before you begin and use the photocopy for the additional children. Remember to record the expenses as ANNUAL, or YEARLY amounts. If your claim includes an expense for child care, health care or post secondary education, you must subtract from the gross or full amount, any related subsidies, income tax deductions or credits you are eligible to receive for the expense. After you subtract any subsidies, deductions or credits from the expense, record the result in the space labelled net. Give details of the subsidy, deduction or credits in the space provided at the bottom of schedule 1. After you record the annual amount of each expense, subtract the childs contribution. For example, a child may use money from a summer job to help pay university tuition. Total: Add the special or extraordinary expenses claimed for each child. Subtract the childs contribution from the amount. Record the difference here. If neither schedule 2 nor 3 applies to you, go back to page 1 now and follow the instructions for completing the afdavit and ling and serving the nancial statement.

Page 8

SCHEDULE 1 SPECIAL OR EXTRAORDINARY EXPENSES

Complete if you claim special or extraordinary expenses as part of a child support claim.

Name of Child: Child care expenses $ Medical / dental insurance premiums attributable to child Health related expenses (over $100.00) Extraordinary expenses for primary or secondary school Post secondary education expenses Extraordinary extracurricular expenses Subtract Contributions from child Total Gross $ $ Gross $ $ Gross $ Net * $ Gross $ Net * $ Gross $ Net * $ Gross $ Net *

$ Net * $ Gross

$ Net * $ $ Gross

$ Net * $ $ Gross

$ Net * $

$ Net * $ Gross

$ Net * $ $ Gross

$ Net * $ $ Gross

$ Net * $

$ $

$ $

$ $

$ $

* To calculate the net amount, subtract from the gross amount subsidies, benets, income tax deductions or credits related to the expense. Give details below:

SCHEDULE 2
Complete this schedule only if you are claiming undue hardship in a child support claim. Schedule 2 lists 6 categories that may cause undue hardship. Choose the category that applies to your claim and provide the information requested.

SCHEDULE 3
Complete this schedule if you or the other party claims undue hardship in a child support claim. Record the name of each member of your household. Calculate the annual gross income of each of these people. Now go back to page 1 and follow the instructions for completing the afdavit and ling and serving the nancial statement.

Page 9

SCHEDULE 2 - UNDUE HARDSHIP

Complete if you plead undue hardship in respect of a child support claim. Responsibility for unusually high debts reasonably incurred to support the family prior to separation or to earn a living: Owed to: Terms of Debt: Monthly Amount $ $ Unusually high expenses for exercising access to a child: Details of Expense:

Monthly Amount $

Legal duty under a court order or separation agreement to support another person: Name of Person: Relationship: Nature of Duty:

Monthly Amount $ $

Legal duty to support a child, other than a child for whom support is claimed in this application, who is: (a) under the age of majority (19 years in B.C.) or (b) the age of majority or over but unable to support himself or herself because of illness, disability or other cause: Name of Person: Relationship: Nature of Duty: Monthly Amount $ $ Legal duty to support a person who is unable to support himself or herself because of illness or disability: Name of Person: Relationship: Nature of Duty: Monthly Amount $ $ Other undue hardship circumstances: Details of other undue hardship circumstances:

Monthly Amount $

SCHEDULE 3 - INCOME OF OTHER PERSONS IN HOUSEHOLD

Complete this section if there is an undue hardship claim. Other Persons name: Annual Income $ $ $ $