Financial Statement and Proof of Income
 15. (1) A payor who is required to provide proof of income under clause 35 (7) (b) or subsection 40 (1) or 41 (1) of the Act shall provide the following: 1.  A copy of every personal income tax return filed by the payor with Canada Revenue Agency for the years determined under subsection (3), together with a copy of all material filed with each return, and a copy of every notice of assessment or re-assessment received for those years. 2.  If the payor is an employee, i.  the three most recent statements of earnings indicating the payor’s total earnings to date for the current calendar year, including overtime, or ii.  if the employer does not provide a statement described in subparagraph i, a letter from the employer setting out that information, including the annual rate of remuneration. 3.  If the payor is self-employed, i.  the financial statements of the payor’s business or professional practice, other than as a partner in a partnership, for the years determined under subsection (3), and ii.  statements for those years showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to or on behalf of persons or corporations with whom the payor does not deal at arm’s length. 4.  If the payor is a partner in a partnership, confirmation of the payor’s income and draw from and capital in the partnership for the years determined under subsection (3). 5.  If the payor controls a corporation, i.  the financial statements of the corporation and its subsidiaries for the years determined under subsection (3), and ii.  statements for those years showing a breakdown of all salaries, wages, management fees or other payments or benefits paid to or on behalf of persons or corporations with whom the corporation or a related corporation does not deal at arm’s length. 6.  If the payor is a beneficiary under a trust, a copy of the trust settlement agreement and copies of the trust’s financial statements for the years determined under subsection (3). 7.  If the payor receives income from a source other than the ones mentioned in paragraphs 2 to 6, including but not limited to employment insurance, social assistance, a pension, payments under the Workplace Safety and Insurance Act, 1997 and disability payments, i.  a statement from each applicable income source indicating the total amount received from that source during the current year, or ii.  if no statement described in subparagraph i is provided, a letter from the applicable income source setting out the required information. 8.  Letters from the payor’s sources of income other than employers of the payor, verifying the payor’s income for the three consecutive payments made to the payor immediately before the date of the financial statement in Form 4. 9.  Any other documents that are necessary to verify the income set out in the financial statement.  O. Reg. 385/05, s. 5. (2) For the purposes of paragraph 8 of subsection (1), a source of income may be a person who is not an income source within the meaning of the Act.  O. Reg. 385/05, s. 5. (3) The information described in paragraphs 1, 3, 4, 5 and 6 of subsection (1) shall be provided, (a)  for each of the three most recent taxation years, if arrears have accrued during three or fewer taxation years; or (b)  for each taxation year during which arrears accrued, if arrears have accrued during more than three taxation years.  O. Reg. 385/05, s. 5. Service and Delivery of Documents