Supreme Court

How to deal with a Supreme Court Financial Statement (Form F8)


For information about child support, see our fact sheet on Child support.

When do I have to fill out a Financial Statement?

A Supreme Court Financial Statement (Form F8) is a document that tells the judge/master about your income, expenses, assets, and debts. You must complete this form if:

  • you've filed a claim or someone has filed a claim against you for spousal support, and/or
  • there's a claim against you for child support, and
  • you're making a claim for child support and any of the following is true:
    • You're claiming an amount other than the amount set out in the child support tables.
    • You're making a claim for special or extraordinary expenses.
    • You and the other party have split custody (that is, there are two or more children and each parent has sole custody of at least one child).
    • You and the other party have shared custody (that is, the child or children actually live with each parent at least 40% of the time during the year).
    • At least one of the children for whom you're claiming support is over 19.
    • The payor has acted as a parent to the child but isn't the child's natural or adoptive parent.
    • The payor's income is more than $150,000.

How do I complete the form?

You'll find the information you need to complete the Financial Statement (Form F8) in the documents that you need to gather and attach to it (see the next section).

The Financial Statement (Form F8) contains instructions to help you fill it out. You can either fill it out online or print it out and fill it out by hand (print neatly using dark-coloured ink).

Tips: To find out how the forms work, see the Supreme Court Civil and Family Forms "How To" Guide on the Court Services Branch website.

If you need help, see Filling out court forms — Who can help.

If you're in Vancouver and need help with these forms, the Vancouver Justice Access Centre Self-Help and Information Services can help you.

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Which parts should I complete?

The Financial Statement is divided into six parts, listed below. You may not have to fill them all out. The form itself will tell you which parts to complete.

  • Part 1 — Income
  • Part 2 — Expenses
  • Part 3 — Property
  • Part 4 — Special and extraordinary expenses
  • Part 5 — Undue hardship
  • Part 6 — Income of other persons in household

See our fact sheet on child support for more information on special and extraordinary expenses and undue hardship.

Which documents do I need to include with the form?

Everyone must attach the following documents to the Financial Statement (Form F8):

  • A copy of the last three income tax returns you filed, including any attachments. (If you don't have copies, ask your nearest tax office for them. To find the office, look in the blue federal government pages of your telephone book under "Taxes — Canada Revenue Agency.")
  • A copy of every income tax Notice of Assessment and Reassessment that the Canada Revenue Agency has issued to you for the three most recent tax years.

In addition, attach any of the following documents that apply to you:

  • If you're an employee: your most recent statement of earnings, showing your total earnings (including overtime) paid so far this year, or a letter from your employer that says what your total earnings (including overtime) are so far this year, and what your annual salary is.
  • If you're getting Employment Insurance (EI) benefits: copies of the three most recent benefit statements (the cheque stubs).
  • If you're getting workers' compensation benefits: copies of the three most recent benefit statements.
  • If you're getting income assistance: a statement from the Ministry of Housing and Social Development that shows how much you've gotten in benefits and for which months you got it — ask your employment assistance worker (EAW) for this.
  • If you own a home or other property: a copy of the most recent assessment notice (usually from BC Assessment if the property is in BC).

Also attach any of the following documents that have applied to your situation over the last three years:

  • If you've been self-employed, a copy of the following for the three most recent tax years:
    • the financial statements for your business or professional practice (other than a partnership), and
    • a statement showing a breakdown of all salaries, wages, management fees, or other payments or benefits paid to, or on behalf of, people or corporations you deal with closely (that is, not at arm's length).
  • If you're a partner in a partnership: confirmation of your income, draw from, and capital in the partnership for the three most recent tax years.
  • If you control a corporation: the financial statements of the corporation and its subsidiaries and a statement showing a breakdown of all salaries, wages, management fees, or other payments paid to, or on behalf of, people and corporations that your corporation and all related corporations deal with closely (that is, not at arm's length).
  • If you've gotten payouts from a trust: a copy of the trust settlement agreement and copies of the trust's three most recent annual financial statements.^ Back to top
A judicial officer of the Supreme Court who can decide certain matters. Generally, a master may decide about interim orders for custody, guardianship, access, and support. A master may not change a judge's final order or grant a divorce.
A confidential meeting that both parties usually must have with a judge/master before any contested court application can be made. The purpose is to clearly identify the issues to be decided, review different ways to resolve the issues (such as settlement conferences, mediation, or other ways), and manage the flow of the case in court (for example, the timing of court hearings, exchanges of information, etc.) Either party may request a JCC at any time.
A document that records the decision of a judge/master and is entered at the court registry after the judge/master makes his or her decision. If your case is in Supreme Court, see Supreme Court Rule 15-1 (1) to find out which form to use for your situation.
Money paid by one party to the other party as financial support. Support can be paid for a former spouse or for any or all children.
Special expenses are extra expenses for a child over and above the regular cost of living, such as child care expenses while the recipient works or goes to school or is ill or disabled, medical and dental insurance premiums specifically for the child, health-related expenses that exceed insurance reimbursement by at least $100 annually, and expenses for post-secondary education. Extraordinary expenses are expenses for education, programs, or extracurricular activities that meet the child's needs, such as tutoring or private school, or, possibly, for other activities in which the child excels and is shown to be particularly gifted.
Can refer to where and with whom a child lives, or where a child lives and the rights and responsibilities of a parent regarding the child in his or her care.
The term used to describe the spouse who pays support or maintenance.
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