Regional Guides

State & Provincial
Family Law Guides

Plain-language summaries of separation, divorce, and family law, by jurisdiction. General information only, not legal advice. All key points are cited from official government sources.

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Financial disclosure Β· Canada & US

The forms that matter most, and what they actually ask.

Every separation that involves finances requires full financial disclosure. These are the court forms each jurisdiction uses, what they cover, what's genuinely hard to fill out, and how to get it right.

🍁 Ontario
Form 13.1, Financial Statement (Property and Support Claims)
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Form 13.1 is Ontario's primary financial disclosure document for cases involving both property division and support claims. It's a 14-page court form filed under the Family Law Rules and required whenever either party claims equalization of net family property or an interest in property, in addition to support. If the case involves support only, a shorter Form 13 applies. The two are not interchangeable.

Part 1, Income
Total income from all sources including employment, self-employment, rental income, investments, government benefits (EI, CPP, OAS), and any other income received. Attach the last 3 years of tax returns and Notices of Assessment. CRA My Account can be used to obtain these.
Part 2, Expenses
Monthly living expenses broken into categories: housing, food, clothing, transportation, childcare, health, entertainment, and miscellaneous. Courts use this to assess need for spousal support and child support add-ons (section 7 expenses).
Part 3, Other income information
Explains income that doesn't appear on tax returns, notably self-employment income, business income, dividends through a corporation, or income in kind. Courts routinely impute income where this section is incomplete.
Parts 4 & 5, Assets and Debts (Present & on Date of Marriage)
The most complex section. List all assets at current market value AND their value on the date of marriage. Covers real property, bank accounts, investments (RRSP, TFSA, RESP), pension/DPSP, business interests, vehicles, personal property, and other assets. Debts are similarly listed on both dates. The difference between these two sets of values determines Net Family Property for equalization.
Part 6, Equalization
The net family property (NFP) calculation, present-day net worth minus date-of-marriage net worth. The spouse with the higher NFP owes an equalization payment equal to half the difference. Excluded property (inheritances, gifts from third parties, pre-marriage property) reduces NFP.
Part 7, Summary of Income and Expenses
A summary page consolidating income and expense figures. Used to calculate surplus or deficit for support purposes.
  • Valuing real property: use a current appraisal or recent comparable sales, not the assessed value on your property tax bill (these are typically lower and not accepted by courts).
  • Date of marriage values: you need documentation for the value of every significant asset on the exact date of your marriage. Bank statements, investment account statements, purchase records. If you don't have them, contact the institution directly, most can pull historical statements going back 7–10 years.
  • Pension values: a Defined Benefit pension requires an actuarial valuation from the pension administrator. Request this early, it can take 6–8 weeks.
  • RRSP/RRIF: report the full pre-tax value, not the after-tax amount you'd receive on withdrawal. Courts apply a notional tax deduction separately.
  • Business interests: if you own shares in a corporation or are a partner in a business, the business must be valued. This typically requires a formal business valuation (CBV).
  • Excluded property: inheritances and gifts received during the marriage from someone other than your spouse are excluded from NFP if you can trace them. Keep documentation.
Official Ontario court forms: Ontario Family Law Act β†— Β· Form 13.1 available via Ontario Court Forms portal β†—. Instructions available from ontario.ca and through the court's self-help centres.
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🌊 British Columbia
Form F8, Financial Statement (BC Supreme Court Family Rules)
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British Columbia uses Form F8 under the BC Supreme Court Family Rules for financial disclosure in family proceedings. It is required in virtually all cases involving support, property division, or both. Unlike Ontario, BC does not calculate "net family property" the same way: BC's Family Law Act provides for equal division of family property and family debt, with judicial discretion to deviate when equal division would be significantly unfair.

Schedule 1, Income
Total income from all sources, last 3 years of tax returns and Notices of Assessment required. Self-employed parties must include financial statements for any business in which they hold an interest of 20% or more.
Schedule 2, Expenses
Monthly expenses across all categories. Courts use this to assess spousal support need and, for child support, Section 7 special expenses.
Schedule 3, Assets
All assets at current market value, real property, vehicles, financial accounts, investments, pension, life insurance cash value, business interests, and other. BC distinguishes between family property (divisible) and excluded property (not divisible): assets owned before the relationship, gifts and inheritances received from third parties, and certain insurance proceeds are excluded.
Schedule 4, Debts and Liabilities
All outstanding debts at current balance, mortgage, lines of credit, credit cards, student loans, vehicle loans, personal loans, and other. Family debt is divided equally absent unfairness.
  • BC's "excluded property" concept is different from Ontario's: inherited assets or pre-relationship assets are excluded, but their increase in value during the relationship is family property and divisible.
  • The "significance date" for asset values in BC is usually the date of separation, not the date of marriage (unlike Ontario).
  • Pension values in BC are governed by the Pension Benefits Standards Act, request a "family law value" from the pension administrator. This is a specific calculation they're required to provide.
  • BC has a dedicated Family Law Act self-help resource at bcfamilylawresource.ca with step-by-step form instructions.
Official: BC Family Law Act β†— Β· Form F8 and instructions: BC Courts, Family Forms β†—
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🌾 Alberta
Form FL-10, Financial Statement (Alberta Rules of Court)
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Alberta uses Form FL-10 under the Alberta Rules of Court (Schedule 2) for financial disclosure in family matters. It's required in proceedings under the Divorce Act and the Matrimonial Property Act. Alberta's property division is governed by the Matrimonial Property Act (MPA), courts divide marital property (property acquired during the marriage) equitably, with a starting presumption of equal division that courts can deviate from based on statutory criteria.

Part A, Income
All income sources for the current and previous two years. Must attach T1 general tax returns and T4/T5 slips. Self-employed: attach financial statements. Corporate income: courts often look through a corporation to determine true income.
Part B, Monthly Expenses
Total monthly household and personal expenses post-separation. Alberta courts use this for spousal support calculations and section 7 extraordinary expense claims.
Part C, Property
All property owned individually or jointly, with current values. Includes real estate (home, rental, vacation property), vehicles, bank accounts, investments, RRSPs, pensions, business interests, and personal property over $5,000. Exempt property (property owned before marriage or received as gifts/inheritance) is listed separately.
Part D, Debts
All liabilities, mortgage, credit cards, lines of credit, student loans, business debts, personal loans, and other obligations.
  • Exempt property under the MPA includes pre-marital property, gifts and inheritances received during the marriage, personal injury settlements, and insurance proceeds for personal loss. Keep documentation, the onus is on the party claiming exemption to prove it.
  • Alberta recently updated its Matrimonial Property Act to extend rights to adult interdependent partners (AIPs), common-law partners who have lived together for 3+ years or have a child together.
  • Farm property has special rules under the MPA that may affect division. Consult a family lawyer if a farm is involved.
  • For pensions, contact the plan administrator and request a "Family Relations Statement" or equivalent, some Alberta plans have jurisdiction-specific forms.
Start Alberta assessment β†’
πŸ™οΈ Quebec
Sworn Declaration of Patrimonial Rights (Civil Code approach)
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Quebec operates under civil law (not common law) and has a fundamentally different approach to property division on separation. The default matrimonial regime for marriages after 1970 is the "partnership of acquests", each spouse owns their acquests (property acquired during the marriage from earnings or from use of acquests) separately, but on dissolution each spouse is entitled to half of the other's net acquests. Quebec also mandates the division of "family patrimony", a set of assets that must be divided equally regardless of matrimonial regime.

Family patrimony assets
The family residence and any secondary residences, household furniture, motor vehicles used for family travel, and accumulated retirement benefits earned during the marriage. These are divided equally regardless of ownership. Courts require documentation of the value of each of these on the date of marriage and the date of separation.
Acquests (under partnership of acquests regime)
All property acquired during the marriage using earnings or acquests, bank accounts, investments, income, property purchased during the marriage. Each spouse discloses their net acquests and is entitled to half of the other's net acquests on dissolution.
Reserved and private property
Property that remains entirely the spouse's own: property owned before the marriage, property received as gifts or inheritance during the marriage (from someone other than the spouse), and certain personal items. These are not shared under the partnership of acquests regime.
Pension rights
The portion of pension benefits accumulated during the marriage is part of the family patrimony and must be divided. A formal pension valuation from the administrator is typically required. For QPP (Quebec Pension Plan), partition is handled directly through Retraite QuΓ©bec.
  • Common-law couples (de facto unions) in Quebec have almost none of the automatic property rights that married couples have. Unless cohabitation agreements are in place, de facto spouses do not share in family patrimony or acquests on separation.
  • Separation (separation from bed and board) and divorce are distinct legal proceedings in Quebec. Both may trigger patrimony division.
  • Notaries play a significant role in Quebec family law, particularly for uncontested separations. A notarized agreement has the force of a judgment.
  • QPP pension partition applications are made directly to Retraite QuΓ©bec, it's a separate process from the court proceeding.
Official: Quebec Civil Code (CCQ-1991) β†— Β· Family patrimony: Art. 414–426 CCQ Β· Partnership of acquests: Art. 448–484 CCQ Β· Retraite QuΓ©bec pension partition: retraitequebec.gouv.qc.ca β†—
Start Quebec assessment β†’
β˜€οΈ California
Form FL-150, Income and Expense Declaration
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California uses Form FL-150 (Income and Expense Declaration) for financial disclosure in support proceedings. A separate form, the Schedule of Assets and Debts (FL-142) or the Property Declaration (FL-160), handles property. Both are required in dissolution proceedings. California is a community property state, all assets and debts acquired during the marriage are divided equally (50/50), with specific rules about tracing and commingling.

Income section
Average monthly income from all sources, employment, self-employment, rental, investment, government benefits, and other. Gross and net figures required. Last 2 years of tax returns and most recent 2 months of pay stubs required as attachments.
Expense section
Monthly expenses itemized, housing, food, clothing, transportation, medical, education, childcare, and other. Courts use this to set temporary and permanent spousal support, and to assess ability to pay child support.
FL-142, Schedule of Assets and Debts
All assets and debts, with characterization as community (marital), separate, or mixed. Date of acquisition matters, assets acquired before marriage or after separation are separate. Valuation methods depend on asset type: homes (appraisal), investments (account statements), vehicles (KBB or dealer quote), businesses (formal valuation).
  • California's "date of separation" is legally significant, assets acquired after separation are separate property. The date can be contested and is determined by when one party communicated intent to end the marriage AND conducted themselves accordingly.
  • Community property rules extend to debt: both spouses are jointly liable for debts incurred during the marriage for community purposes, regardless of who signed.
  • Retirement accounts (401k, pension) earned during the marriage are community property. A QDRO (Qualified Domestic Relations Order) is required to divide them without triggering tax penalties.
  • Business interests: if a community property business was started during the marriage using community funds or labor, it may be partially or fully community property even if only one spouse owns it legally.
Start California assessment β†’
πŸ—½ New York
Net Worth Statement (UD-8 / UCS-111), Supreme Court
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New York requires a sworn Statement of Net Worth (usually Form UD-8 or UCS-111 depending on the court) in all contested divorce proceedings involving support or equitable distribution. It's one of the most detailed financial disclosure forms in North America: New York courts take incomplete or misleading net worth statements seriously, and sanctions are available for non-compliance. New York is an equitable distribution state: marital property is divided fairly, not necessarily equally.

Income
Gross and net income from all sources. Attach last 3 years of tax returns, W-2s and 1099s, and most recent pay stubs. Self-employed: attach 3 years of business returns and a current profit/loss statement.
Monthly budget
Monthly expenses in detail, housing, food, clothing, transportation, medical, education, entertainment, and other. More detailed than most state forms, and the detail matters: courts use this for temporary and final support orders.
Assets
All assets with current market value, real estate, bank accounts, brokerage accounts, retirement accounts (IRA, 401k, pension), business interests, vehicles, life insurance cash value, art/jewelry/collectibles, and other property. Characterize each as separate or marital.
Liabilities
All debts, mortgage, HELOC, credit cards, student loans, personal loans, business debt, tax obligations. Marital debt is relevant to equitable distribution.
Other information
Transfer of assets in the last 3 years, any pending litigation, business ownership details, life insurance policies, any amounts owed to you (receivables). New York courts are especially attentive to transfers made in anticipation of divorce proceedings.
  • The Net Worth Statement must be sworn under oath, false statements can constitute perjury. Courts take this seriously.
  • New York's Child Support Standards Act (CSSA) uses gross income. For parents earning above the cap ($163,000 combined as of recent guidelines), courts have discretion above the ceiling.
  • Separate property in New York includes assets owned before marriage and gifts/inheritances received during the marriage from third parties. The increase in value of separate property is also separate property, unless the other spouse contributed to that increase.
  • Professional practices (medical, legal, dental) in New York have "enhanced earning capacity", the value of a professional license earned during the marriage may be marital property subject to distribution.
  • For enhanced earnings capacity or business valuations, you'll need a forensic accountant or business valuation expert. This is common in New York divorce proceedings.
Official: NY Courts Net Worth Statement β†— Β· New York Domestic Relations Law: nysenate.gov β†—
Start New York assessment β†’
🌴 Florida
Form 12.902, Family Law Financial Affidavit
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Florida requires a sworn Financial Affidavit in every family law case involving support or property. There are two versions: Form 12.902(b) for parties earning less than $50,000/year (shorter form) and Form 12.902(c) for those earning $50,000 or more (longer form). These must be exchanged by both parties within 45 days of service of the petition. Florida is an equitable distribution state and significantly reformed its alimony law in 2023.

Income
All income sources, employment (gross and net), self-employment, rental income, retirement benefits, investment income, and other. Attach last 3 months of pay stubs and last 3 years of tax returns.
Monthly expenses (Part II)
Detailed monthly expenses, for yourself and for any children. Florida courts use this for both child support and alimony calculations. The 12.902(c) form is more granular and requires more itemization.
Assets (Part III)
All marital and non-marital assets. Real estate (fair market value minus debt), vehicles, bank and investment accounts, retirement accounts, life insurance, business interests, and other. Identify each as marital or non-marital.
Liabilities (Part IV)
All debts with current balances. Identify as marital or non-marital. Florida courts divide marital liabilities as part of equitable distribution.
  • Florida eliminated permanent alimony in 2023. Bridge-the-gap, rehabilitative, and durational alimony remain. Durational alimony is now capped at 75% of the marriage length.
  • The 45-day automatic financial disclosure requirement is mandatory. Failure to comply can result in sanctions.
  • Retirement accounts require a QDRO to divide without tax penalty. Florida courts routinely order this in dissolution proceedings.
  • Florida's child support guidelines use net income, after federal, state, and local taxes, and mandatory deductions. This differs from many states that use gross income.
Official: Florida Courts, Family Law Forms β†— Β· Florida Statutes Chapter 61: flsenate.gov β†—
Start Florida assessment β†’

Don't see your jurisdiction? Every jurisdiction card above also links to official court form resources. For provinces and states not listed here with deep guides, including Saskatchewan, Manitoba, Nova Scotia, Texas, Illinois, and others, the jurisdiction cards in the main directory above include the relevant official form sources. FairWell's financial disclosure product walks you through the equivalent questions regardless of jurisdiction.

Common-law & unmarried couples Β· Canada & US

Common-law rights by jurisdiction.

The rules for unmarried couples vary dramatically by province and state. What protects you in BC may leave you exposed in Ontario, and most US states offer no automatic rights at all. Know where you stand.

Canada has no single national rule for common-law couples. Each province sets its own threshold for when cohabiting partners gain legal rights, and those thresholds vary from zero (Quebec) to three years (Alberta, Manitoba). Property rights, spousal support, and child support are all treated differently depending on where you live.

πŸ™οΈ Ontario

Common-law partners do not have automatic property equalization rights under the Family Law Act, that right belongs only to married spouses. After three years of cohabitation, or at any point if you have a child together, partners may claim spousal support. Property is divided only by what each person owns in their name, or by unjust enrichment claims through the courts.

Spousal support threshold: 3 years or child together

🌊 British Columbia

BC goes furthest in Canada. After two years of cohabitation or if you have a child together, common-law "spouses" receive the same property division rights as married couples under the Family Law Act. All family property acquired during the relationship is divided equally on separation. A cohabitation agreement is used to opt out of or modify those default rights.

Full property rights threshold: 2 years or child together

πŸ”οΈ Alberta

Alberta uses the "Adult Interdependent Partner" (AIP) framework. After three years of cohabitation, or at any point with a child together, partners have limited spousal support rights. Alberta does not automatically grant equal property division, property stays with whoever owns it. A cohabitation agreement is essential to define how shared property will be treated.

Support rights threshold: 3 years or child together

⚜️ Quebec

Quebec is the outlier in Canada. Common-law partners ("conjoints de fait") receive virtually no automatic rights under Quebec civil law, regardless of how long they cohabit or whether they have children. No property sharing, no automatic spousal support, no family patrimony rules. A notarial cohabitation agreement is essentially mandatory if either partner wants any protection.

No automatic rights, agreement is critical

🌾 Manitoba

Manitoba provides broad rights to common-law partners. After three years of cohabitation or if you have a child together, partners share the same property and spousal support rights as married spouses under the Family Property Act. One of the more protective provinces for unmarried couples.

Full rights threshold: 3 years or child together

🌻 Saskatchewan

Common-law spouses who have cohabited for two years, or who have a child together, are treated similarly to married spouses for property and support purposes under the Family Property Act. Protection kicks in relatively early compared to other provinces.

Threshold: 2 years or child together

🦞 Nova Scotia

Common-law partners do not have automatic property division rights in Nova Scotia. However, after two years of cohabitation, spousal support rights arise. Property remains with whoever owns it unless a cohabitation agreement says otherwise.

Spousal support threshold: 2 years

🌊 New Brunswick

Common-law partners in New Brunswick have limited statutory rights. After cohabitation in a "conjugal relationship," spousal support may be claimed, but automatic property equalization does not apply. A cohabitation agreement is strongly recommended to define financial arrangements.

Spousal support: conjugal relationship recognized

🍁 PEI & Newfoundland

Both provinces provide some spousal support rights to common-law couples after a period of cohabitation, but neither extends automatic property division rights comparable to BC or Manitoba. Cohabitation agreements are the safest approach to defining rights and obligations.

Spousal support available; no auto property rights

One rule that applies everywhere in Canada: Child support is owed regardless of relationship status. If you have children together, the Federal Child Support Guidelines apply to both married and unmarried parents. Cohabitation status does not affect child support obligations.

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Living together?
Know what you're entitled to.

A cohabitation agreement is the single most effective thing an unmarried couple can do to protect themselves. FairWell builds one specific to your province or state, reviewed by a family lawyer before it's final.