“While the parties’ NFP statements must be considered by the trial judge, as with any evidence presented to the court, the trier of fact can accept none, some, or all of it: Sagl v. Sagl, 1997 CanLII 12248 (ON SC), 31 R.F.L. (4th) 405 (Ont. S.C.), at para. 30; Qaraan v. Qaraan, 2012 ONSC 6017, at para. 35. In this case, there were numerous NFP statements prepared before, during and after the trial, along with oral and documentary evidence from both parties. As the evidence was adduced during the trial, updated NFP statements were produced. This is not unusual, and indeed, may helpfully respond to the court’s resolution of certain key factual disputes, such as the separation date, and so assist the parties and the court in focussing on the outstanding issues.
In this case, the parties did not follow the trial judge’s directions, rending their updated NFP statements unhelpful. The trial judge issued reasons for decision after the trial, asking the parties to prepare new NFP statements reflecting his determinations of various asset values. This is a common and sensible approach, which reflects the fact that it is not the responsibility of the court to prepare such statements. It is up to the parties to prepare and submit their NFP statements: Cong v. Cong, 2007 CanLII 7994 (Ont. S.C.), at para. 38. However, where, as here, the parties fail to accept the trial judge’s determinations, the revised NFPs do not assist.”