British Columbia · Topic

Affidavit of Income in British Columbia

Summary

•An affidavit of income is a sworn statement of your earnings, used in any family proceeding involving child or spousal support. Required when you don't have a separate financial statement form, or in addition to it.
•Filed under BC Supreme Court Family Rules, Form F8 — Financial Statement using Form F1 (Supreme Court Civil Rules). Must disclose ALL income sources — not just employment — and attach supporting documents (tax returns, pay stubs, NOAs).
•Incomplete or evasive income disclosure is the #1 reason for imputed-income orders in Canadian family court. The court will assume you're hiding more than what you fail to disclose.

Filing procedure in British Columbia

Motions on this topic in British Columbia are governed by BC Supreme Court Family Rules, Form F8 — Financial Statement. The supporting affidavit is filed using Form F1 (Supreme Court Civil Rules).

Filed with the Supreme Court of British Columbia. Each British Columbia family courthouse has slightly different motion-day schedules and filing-counter procedures — check the courthouse-specific page for your city before filing.

If you're unsure which British Columbia courthouse has jurisdiction over your matter, the Family Law Information Centre at most courthouses will walk you through it — they can't give legal advice but they can confirm filing locations and motion days.

Who needs an affidavit of income

Any payor or recipient of child support
Any payor or recipient of spousal support
Parties in property-division applications under provincial law
Parties seeking variation of an existing support order
Parties responding to a support application

What to disclose — all income sources

Federal Child Support Guidelines define 'income' broadly — all sources for the relevant year. Common sources you must declare:

Employment income (T4 / employer payments)
Self-employment income (business net income after expenses)
Rental income (gross, with deductible expenses listed)
Investment income — interest, dividends, capital gains
Pension income (CPP, OAS, employer pensions, RRIFs)
Employment Insurance benefits
Disability benefits (CPP-D, provincial, private)
Worker's Compensation
Trust income
Sporadic income — bonuses, commissions, side work
Income from another country (declare gross, before foreign tax)

Self-employed parties: courts look closely at expense deductions. Personal expenses charged to a business (vehicle, meals, travel) are typically added back to income for support purposes.

Supporting documents to attach

Last 3 years of personal tax returns (T1 General) — Exhibit A by convention
Last 3 years of Notice of Assessment (NOA) — Exhibit B
Last 3 pay stubs for employed parties — Exhibit C
Last 3 years of business financial statements if self-employed
Last 3 years of corporate financials if you control a corporation
Statement of partnership income if applicable
Recent investment statements (RRSP, TFSA, taxable accounts)
Statement of pension benefits if receiving

What happens if you under-disclose

Courts have broad discretion under FCSG s.19 to 'impute' income — assign you a higher income than what you've claimed — when:

You're intentionally under-employed or unemployed
Your income tax position doesn't fairly represent income available for support
You're hiding income through corporations, family arrangements, or cash work
Your lifestyle is materially inconsistent with declared income
You fail to provide adequate disclosure

Imputed income is usually higher than your actual income. The court is not punishing you — it's preventing strategic under-disclosure. The cure is full, honest disclosure up front.

Frequently asked

What if my income fluctuates year to year?

Disclose every year. The court will typically use a 3-year average for self-employed or commissioned parties, or annualize based on recent months for employed parties. Don't pick a low year and hope — that gets imputed against you.

Do I need to disclose my new partner's income?

No — your new partner is not a party to the proceeding and their income isn't directly relevant to your support obligation. Some provincial regimes consider household income in spousal support contexts; this is jurisdiction-specific and your own income disclosure is what matters first.

What if I refuse to disclose?

The court can compel disclosure, strike your pleadings, find you in contempt, or impute income at a punitive level. Non-disclosure also typically results in cost orders against you. There's no strategic upside.