A.D.B. v. S.A.M.

A.D.B. v. S.A.M.

Court held that under the Guidelines any change in a payor’s total annual income that would alter the guideline table amount justifies prospective variation (no materiality threshold for table changes) but variations of discretionary guideline provisions (e.g. s.7 expenses) require a material change; determination of a non-resident’s income is by currency conversion using the applicable Bank of Canada average exchange rate for the income year; the evidence did not establish a significantly lower effective US tax rate to justify imputing additional income, so no imputation was ordered; retroactive adjustments remain discretionary — no retroactive award for 2003 and 2004 (differences deemed...

Citation
2006 NSSC 201
Parties
Applicant: B.(A.D.); Respondent: M.(S.A.)
Court
Supreme Court of Nova Scotia
Jurisdiction
Canada
Judgment Date
23 June 2006
Procedural Posture
Child Support Variation (family Law) / Final Decision (supreme Court of Nova Scotia, Family Division)
Outcome
Application and cross-application partially granted in part and denied in part
Legal Topics
Variation of Consent Order, Retroactive Child Support, Imputation of Income, Foreign Income Conversion/exchange Rate, Section 7 Expenses, Child Travel/unaccompanied Minor, Maintenance Enforcement, Costs
Source Language
English
Family Law Child Support Divorce Variation of Consent Order Retroactive Child Support Imputation of Income Foreign Income Conversion/exchange Rate Section 7 Expenses +3 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 5 Authorities cited 11 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

B.(A.D.)

Applicant

M.(S.A.)

Respondent

Procedural Posture

Child Support Variation (family Law) / Final Decision (supreme Court of Nova Scotia, Family Division)

Legal Issues

  1. 1 Whether a variation of a child support order requires a material/substantial change in circumstances
  2. 2 Whether income should be imputed to a non-resident payor because of lower effective foreign tax rates
  3. 3 Method for determining non-resident total annual income and appropriate exchange rate

Ratio Decidendi

Court held that under the Guidelines any change in a payor’s total annual income that would alter the guideline table amount justifies prospective variation (no materiality threshold for table changes) but variations of discretionary guideline provisions (e.g. s.7 expenses) require a material change; determination of a non-resident’s income is by currency conversion using the applicable Bank of Canada average exchange rate for the income year; the evidence did not establish a significantly lower effective US tax rate to justify imputing additional income, so no imputation was ordered; retroactive adjustments remain discretionary — no retroactive award for 2003 and 2004 (differences deemed...

Court Disposition

Application and cross-application partially granted in part and denied in part

Orders

  • Father's total annual income determined by applying Bank of Canada average exchange rates: 2003 CAD 279,408; 2004 CAD 267,398; 2005 CAD 252,613; 2006 CAD 239,440.
  • No retroactive increase or award to mother for 2003 and 2004 (differences not material). Retroactive decrease in child support granted for 2005; father to satisfy any remaining arrears related to this decision within 30 days of the decision or as specified with Maintenance Enforcement.