Where the client is employed

2017 income tax return, including
all schedules and attachments and any notices of assessment or
reassessment

2018 income tax return, including
all schedules and attachments and any notices of assessment or
reassessment

2019 income tax return, including
all schedules and attachments and any notices of assessment or
reassessment

most recent statement of earnings
paid in the year to date, including overtime or, where such a statement is
not provided by the employer, a letter from the client’s employer setting
out that information including the client’s rate of annual salary or
remuneration

Where the client is
self-employed

For the years 2017, 2018 and 2019,
the financial statement of the client’s business or professional practice,
other than a partnership

For the years 2017, 2018 and 2019,
a statement 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 client does not deal at arm’s length

Where the client is in a
partnership

confirmation of the client’s
income and draw from, and capital in, the partnership for the years 2017,
2018 and 2019

Where the client controls a
corporation

For the years 2017, 2018 and 2019,
the financial statement of the corporation and its subsidiaries

For the years 2017, 2018 and 2019,
a statement 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, and every related corporation,
does not deal at arm’s length

Where the client is a
beneficiary under a trust

a copy of the trust settlement
agreement and copies of the trust’s three most recent financial statements

Where the client receives other
income

where the client receives income
from employment insurance, social assistance, a pension, workers
compensation, disability payments or any other source, the most recent
statements of income indicating the total amount of income from the
applicable source during the current ear, or if such a statement is not
provided, a letter from the appropriate authority stating the required
information

Where the client is claiming
section 7 expenses

receipts for all section 7
expenses