Rule 5-1 of the Supreme Court Family Rules provides the framework for financial disclosure.

When support is in issue, one or both parties must complete a Form 8 financial statement and provide copies of the required income documents, including (for the past three years): personal income tax returns; personal notices of assessment or reassessment; if the person is self-employed, financial statements of the person’s business and a statement showing payments the business makes to friends or relatives.

Other documentation is required in different circumstances as set out in Rule 5-1.  Sections 21(1) and (2) of the Federal Child Support Guidelines mirror the requirements set out in Rule 5-1. Neither Rule 5-1 nor the FCSG require a party to produce the underlying source documents to the financial statements. The obligation to produce these (or other relevant documents) is in Rule 9-1 (regarding production of documents). Rule 9-1(1)(a) requires each party to prepare a List of Documents that includes all relevant documents and all documents the party intends to refer to at trial. The party receiving the List of Documents may demand additional documents and if the demand is not satisfied, apply to court. On such an application the court may either order that the party is excused from producing the documents or order a party to list additional documents.