CanadaWhat obligation does a parent have to disclose their income for child support purposes?
A parent must fully and honestly disclose their current and past income to determine and update child support amounts under the Federal Child Support Guidelines.
What the Law Says
Under Canadian federal law, parents have a clear legal duty to provide full and accurate financial disclosure when child support is being determined or varied.
The Divorce Act authorizes the creation of the Federal Child Support Guidelines, which rely entirely on the paying parent’s income to calculate support amounts. Accurate income disclosure is therefore foundational to fair and lawful child support orders.
While section 26.1 itself does not list detailed disclosure requirements, the Guidelines (made under this authority) require both parents to exchange up-to-date financial information—including tax returns, notices of assessment, and income statements—whenever support is calculated or reviewed.
Failure to disclose income can lead to imputation of income by the court, retroactive support awards, cost consequences, or findings of contempt.
Statutory TextGovernor in Council may establish guidelines regarding child support amounts based on income of the paying parent.
— Divorce Act, s. 26.1 — Federal Child Support Guidelines
What Courts Have Said
The Supreme Court of Canada has affirmed that transparency about income is essential—not only for initial support orders but also for timely adjustments and retroactive claims.
The Court held that courts have jurisdiction to award retroactive child support where a parent failed to disclose income changes or delayed seeking a variation; fairness, blameworthiness, and the child’s best interests guide the scope and duration of retroactivity—typically capped at three years unless exceptional circumstances exist.
What to Do
Provide your most recent Notice of Assessment, T1 General, and all sources of income (including bonuses, investments, and self-employment earnings).
Update income information annually—or immediately after a significant change (e.g., job loss, promotion, or new business income).
If the other parent refuses to disclose income, file a motion requesting financial disclosure or ask the court to impute income based on evidence.
Keep copies of all financial documents for at least six years in case of review or retroactive claims.
Sources
Not legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: 2026-06-08.