The Statement of the Family Patrimony (Form IV) refers to all the family assets that must usually be partitioned upon dissolution of marriage.
For most couples, the following family patrimony assets must be partitioned equally: city house, country chalet, furniture garnishing both homes, car(s) used by the couple and their children, RRSPs, private pension plans, and QPP contributions.
Any debt contracted for the acquisition, maintenance or improvement of a family patrimony asset must be taken into consideration at the time of partition.
Any sum which either spouse receives by gift or inheritance during the marriage is excluded from partition. In cases where this gift or inheritance was then used for the purchase or improvement of a family patrimony asset, the value of that purchase or improvement is excluded from partition as well as the increase in value of the asset attributable to that contribution. (Yes, the calculations can be very complex).
Finally, any family patrimony asset that is acquired and entirely paid before the marriage is excluded from this partition of values.