Financial disclosure checklist

Income

• Last three years of personal tax returns and notices of assessment (Canada) or IRS account or return transcripts (US).
• Slips for the last three years: T4, T4A, T5 and similar in Canada; W-2 and 1099 forms in the US.
• Most recent pay stubs (three months) and any bonus, commission or overtime statements.
• Year-to-date income summary if self-employed.
• Statements of any benefits: EI or unemployment, disability, pension, workers' compensation, government transfers.
• If you own or control a business: three years of financial statements, corporate tax returns, general ledger or accounting exports, shareholder agreements.
• Rental, investment or side income: leases, records of rent received, and any online selling or gig income.
• Your employment contract or offer letter, and details of stock options, RSUs or deferred bonuses.

Bank and investments

• Statements for every bank account, joint or sole, for the twelve months before separation and to date.
• Investment, brokerage, TFSA, RRSP, RESP, 401(k), IRA, 529 statements at the date of marriage (if available), the separation date and current.
• Cryptocurrency exchange statements and wallet balances.
• Payment app balances and histories (for example PayPal or Venmo).
• Any accounts held outside the country, or held for you by someone else.

Property

• Deeds or title documents for every property.
• Mortgage statements showing the balance at separation and current, plus the latest renewal or rate information.
• Property tax assessments and any appraisals.
• Lease agreements.
• Vehicle ownership and loan or lease statements.
• A list of valuable household contents: art, jewellery, collections, tools, recreational vehicles, with rough values.

Debts

• Credit card statements for every card, including store cards.
• Line of credit and home equity line statements.
• Student loans, personal loans, loans from family (with any written agreement).
• Tax owing, with the latest notice from CRA or the IRS.
• Your credit report from each credit bureau, to catch accounts you did not know about.
• Any guarantees you or your spouse signed for someone else's debt.

Pensions and insurance

• Most recent pension statement for every plan, including plans from previous employers.
• Canada: your CPP Statement of Contributions. US: your Social Security statement.
• Pension plan booklet or summary plan description, and any family law valuation already requested.
• Life, disability and health insurance policies and beneficiary designations, including cash surrender values.

Children

• Childcare receipts and contracts.
• Medical, dental and therapy costs not covered by insurance.
• School fees, tutoring, activities and camps, with receipts.
• RESP or 529 statements and records of who contributed.
• Any government child benefit statements.

Other

• Wills and powers of attorney.
• Any marriage contract, prenup, cohabitation agreement or prior separation agreement.
• Records of gifts or inheritances received during the relationship, with the source and where the money went.
• Proof of what each of you owned at the start of the relationship.
• Key dates written down: moving in together, marriage, separation.
• A simple monthly budget showing your current living expenses.

Common questions

How far back do I need to go?

Three years of income records is the usual starting point. For accounts and investments, aim for statements at the start of the relationship, at the separation date and now. Older records matter if you are tracing something you owned before the relationship or an inheritance.

What if my spouse has all the documents?

Write down what exists and who holds it, then ask for it in writing. Disclosure is a legal duty in Canada and the US, and a lawyer can ask a court to order it if your spouse refuses. You can also request your own tax records and credit reports directly.

Do I have to disclose things only in my name?

Yes. Disclosure covers everything you own and owe, in your name alone, jointly, or held for you by someone else. Leaving things out can lead to an agreement being set aside later.

Who should see this information?

Your lawyer, your mediator and your spouse or their lawyer, as part of the process. Keep your folder somewhere private and share copies, not originals.

Next steps: read hidden assets: the warning signs if the numbers do not add up, how property division works, and how to prepare for your first lawyer meeting.