Yes, in most Ontario cases. Under the Ontario child support guidelines, anyone whose income was used to set child support in an order or a written agreement must send the other party their latest tax return and notice of assessment every year, no later than 30 days after the anniversary of the order or agreement, unless the parties agreed otherwise.
How yearly income disclosure works in Ontario
Child support is tied to income, and incomes change. Ontario's guidelines build in a yearly exchange of tax information so each parent can see whether the amount still fits, and so a change can be made without guessing. For the wider rules on child and spousal support, see our child and spousal support page.
There are two separate rules in the Ontario Child Support Guidelines, and they work together:
- The automatic yearly update (section 24.1 for orders, 25.1 for agreements). Every person whose income or other financial information was used to set child support must, no later than 30 days after each anniversary of the order or agreement, give every other party a copy of their personal income tax return for the most recent year (with everything filed with it) and the notice of assessment and any reassessment. Parties to an order can agree that this obligation will not apply.
- The yearly request (section 25). Separately, the parent receiving support, or the agency entitled to payment, can make a written request not more than once a year for the paying parent's income documents for any of the three most recent tax years not already provided.
- Special expenses update. Where the order includes special or extraordinary expenses, the yearly update also covers the current status and amount of those expenses and any loans, scholarships or bursaries the child has or will receive that affect them.
- Late notices of assessment. If the notice of assessment has not arrived by the deadline, it must be sent as soon as it is received (section 24.1(2)).
- Address changes. A party whose address for receiving documents changes must give written notice at least 30 days before the next anniversary (section 24.1(3)).
Orders made under the guidelines must say this. Section 13(g) requires an Ontario child support order to refer to the obligation to provide updated income information no later than 30 days after each anniversary, unless the parties agreed it will not apply.
Who must share what, and when
| Rule | Who | What | When |
|---|---|---|---|
| Yearly update for an order (s. 24.1) | Every person whose income was used to set the order | Latest tax return with attachments; notice of assessment and any reassessment; current information on section 7 expenses and the child's loans, scholarships or bursaries | No later than 30 days after each anniversary of the order |
| Yearly update for an agreement (s. 25.1) | Every person whose income was used to set support in a domestic contract or written agreement made on or after the rule came into force | The same tax documents; current information on section 7 expenses covered by the agreement | No later than 30 days after each anniversary of the agreement |
| Written request (s. 25(1)) | The paying parent, on request | Income documents for any of the three most recent years not already given; current information on section 7 expenses and on any undue hardship circumstances | Within 30 days of receiving the request (60 days outside Canada and the U.S.) |
| Receiving parent's income (s. 25(3)) | The receiving parent, where their income was used | Their income documents, on written request | Not more than once a year, within 30 days |
A request under section 25 is deemed received 10 days after it is sent (section 25(6)). If the parent making the request also had their income used to set support, they must include their own documents with the request (section 25(4)).
What happens if someone does not disclose
The guidelines give the court real tools. For the yearly update, a court may, on application, find the person in contempt of court, award costs that fully compensate the other party, and order the documents to be produced to the court and the other parties (section 24.1(4)). For a written request under section 25, the court may treat the parent as in contempt and award full costs, or order the documents produced (section 25(7)). Any term in a judgment, order or agreement that tries to limit the duty to provide documents under section 25 is unenforceable (section 25(8)).
Non-disclosure also feeds into the support amount itself. Where a parent fails to provide income information when legally required, a court may impute income (section 19(1)(f)); see what counts as income and when it can be imputed.
What changes the answer
- Whether you have an order or an agreement. Orders are covered by section 24.1; written agreements by section 25.1, which applies only to agreements made on or after the date that rule came into force.
- Whether the parties opted out. Section 24.1(1) applies "unless the parties have agreed otherwise". The written-request rule in section 25 cannot be contracted out of (s. 25(8)).
- Whose income was used. In shared parenting cases, or where section 7 expenses are shared, both incomes are used, so both parents have yearly obligations.
- Whether the child is still a "child". The obligations run for every year in which the child is a child under the guidelines, which can extend past 18; see child support after 18.
- Special expenses and hardship. Orders that include special or extraordinary expenses carry extra information duties. So does a finding of undue hardship.
- Divorce Act cases. The Federal Child Support Guidelines contain their own disclosure duties, including an annual written request rule (section 25).
What to do with the information once you have it
Disclosure is not an adjustment by itself. If the new income produces a different table amount, the parents can agree on a new amount in writing and file it, apply to Ontario's Child Support Service to update child support online where eligible, or bring a motion to change in court. Under section 14 of the guidelines, any change in circumstances that would produce a different table-based order is enough to support a variation. Our article on changing child support payments compares those routes. Our page on how child support is calculated shows how the new income maps to the table.
Where a parent's income went up in past years and they did not share it, the receiving parent may consider a claim for the period already passed; see retroactive child support. Spousal support terms may need the same review; see changing or ending spousal support.
A worked example
For example, imagine an order made on March 15 that sets child support for two children based on the paying parent's income of $80,000. Each year, by April 14 (30 days after the anniversary), the paying parent must send their latest tax return and notice of assessment. In the third year, their notice of assessment shows income of $96,000.
The receiving parent now has the information to ask for an updated amount. The parents could sign an amending agreement using the 2025 table for $96,000, or the receiving parent could apply through the Child Support Service if eligible. If the paying parent had not sent the documents at all, the receiving parent could apply to the court for an order requiring them, with costs, and could ask the court to impute income. The example is hypothetical and the dates are illustrative.
Common mistakes with yearly disclosure
- Waiting to be asked. Under section 24.1, the update is automatic each year. It is not triggered by a request.
- Sending only the notice of assessment. The rule calls for the full return with attachments as well as the notice of assessment.
- Not calendaring the anniversary. Put the order or agreement date in your calendar with a reminder a month ahead.
- Assuming disclosure changes support automatically. The amount only changes when the parents agree, the Child Support Service issues a notice, or a court orders it.
- Losing track of addresses. If you move, give written notice at least 30 days before the next anniversary.
- Agreeing to waive section 25. A clause limiting the written-request right is unenforceable, so it gives false comfort.
What to do this week
- Find your order or agreement and note the date it was made.
- Check whether it says the yearly update obligation does not apply.
- Download your latest notice of assessment from the Canada Revenue Agency and gather your filed return.
- If you are owed documents, send a dated written request and keep a copy.
- Compare the new income with the income in the order using the official 2025 table look-up.
- Book a free consultation with us if the numbers have changed and you want to update support.
Frequently asked questions
Does this apply to agreements made years ago?
Section 25.1 applies only to agreements entered into on or after the date the rule came into force. For older agreements, the parties' agreement and the written-request rules may still apply, so it is worth checking the wording.
Do I have to share my new partner's income?
No. The yearly update covers the income of the person whose income was used to set support. A household's income only becomes relevant in an undue hardship claim.
Can the information be used against me in a property case?
Income documents can be relevant in several family issues. In a property case, separate and wider disclosure rules apply; see financial disclosure in an Ontario property case.
What if the other parent lives outside Canada?
The time to respond to a written request is 60 days for a parent living outside Canada and the United States, instead of 30 (section 25(5)).
Does the Family Responsibility Office collect these documents?
The guidelines require the documents to be given to every party to the order, and under section 25 to the person or agency entitled to payment on request. Ontario's online Child Support Service also gathers income information when it updates support.
Is there a penalty for being late?
A court can order the documents produced, award full costs and, for the yearly update, find a person in contempt. Late or missing disclosure can also lead to imputed income.
What should a written request say?
Keep it simple and dated: identify the order or agreement, say you are requesting income information under section 25 of the Ontario Child Support Guidelines, list the documents for the years you need, and give an address for delivery. If your own income was used to set support, include your documents with the request, as section 25(4) requires. Keep proof of when and how you sent it, because the 30-day clock runs from deemed receipt.
Does the yearly update apply to spousal support?
Sections 24.1 and 25.1 are child support rules. Spousal support orders and agreements often contain their own disclosure clauses, and income information is also exchanged when spousal support is reviewed or changed.