Canada Judgment

Supreme Court of British Columbia

Brown v. Brown

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Source document

01

Holding and result

Leslie's applications to relitigate income and tax matters decided at the 2011 trial are barred by finality; the court accepts the respondent's accountant's calculation and orders Leslie to pay $28,150 to Roy, but declines to award interest given the timing and history of outstanding orders; each party bears their own costs.

Court disposition

Respondent's application granted in part; Claimant's application dismissed

Orders

  • Leslie Norah Brown shall pay Roy Alan Brown $28,150.00
  • No pre‑judgment interest awarded
  • Each party shall bear their own costs

02

Material facts

Parties

Leslie Norah Brown

Claimant

Roy Alan Brown

Respondent Counsel: J. Reid

Amounts and remedies

  • Amount Awarded to Respondent: CAD 28,150
  • Pre‑judgment Interest Claimed by Respondent: CAD 559.92
  • Initial Amount Sought by Respondent: CAD 50,000

03

Procedural history

  1. Posture

    Family Law Post‑trial Enforcement and Applications / Post‑trial Applications Following 2011 BCSC 246

04

Questions and positions

Legal issues

Party arguments

Applicant
Leslie sought recalculation of Roy's income for 2009 and 2010, sought performance of outstanding orders including Special Expenses ordered earlier, and sought production of Roy's tax returns and notices of assessment for 2007, 2009, 2010 and 2011.
Respondent
Roy sought payment from Leslie initially of $50,000, revised to $28,150 plus pre‑judgment interest of $559.92. He relied on his chartered accountant's calculations and did not seek MSP interest, penalties or audit fees from Leslie. He completed outstanding orders prior to the hearing.

05

Court’s reasoning

  1. 01

    2011 BCSC 246 and common law principles of res judicata

    Finality of judgments and issue estoppel prevent relitigation of matters decided at trial

  2. 02

    This judgment (discretion exercised by Hyslop J.)

    Court has discretion whether to award pre‑judgment interest where calculation or claim timing justifies refusal

06

Ratio, limits and disposition

Ratio decidendi

Leslie's applications to relitigate income and tax matters decided at the 2011 trial are barred by finality; the court accepts the respondent's accountant's calculation and orders Leslie to pay $28,150 to Roy, but declines to award interest given the timing and history of outstanding orders; each party bears their own costs.

Obiter and limits

  • Court referred to paras. 7, 216-217, 225-232, 234-237, 243-244 and 246-247 of the 2011 BCSC 246 decision for detailed analysis
  • Court noted Roy did not seek MSP assessed interest, penalties or audit fees from Leslie
  • Court accepted the accountant's calculations as accurate

Court disposition

Respondent's application granted in part; Claimant's application dismissed

  • Leslie Norah Brown shall pay Roy Alan Brown $28,150.00
  • No pre‑judgment interest awarded
  • Each party shall bear their own costs

Source and reliance status

Supreme Court of British Columbia · 14 March 2013

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Judgment text

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Source document

Supreme Court of British Columbia

Judgment· 14 March 2013

2013 BCSC 434

2013 BCSC 434 Brown v. Brown

IN THE SUPREME COURT OF BRITISH COLUMBIA Citation: Brown v. Brown, 2013 BCSC 434 Date: 20130314 Docket: E073599 Registry: Vancouver Between: Leslie Norah Brown Claimant And Roy Alan Brown Respondent Before: The Honourable Madam Justice Hyslop Reasons for Judgment Leslie Norah Brown appeared on her own behalf: Counsel for the Respondent: J. Reid Place and Date of Hearing: Vancouver, B.C. February 25, 2013 Place and Date of Judgment: Vancouver, B.C. March 14, 2013 [1] There were two applications before me: one brought by Leslie Nora Brown, the claimant, and the other by Roy Allan Brown, the respondent. [2] I will refer to the applicants by their first name as both of them are physicians. Roy and Leslie were formally husband and wife. [3] These applications arise after a trial of this family law proceeding: 2011 BCSC 246. Amongst other orders, Leslie was to compensate Roy for one-half of the remaining amount due to Roy by the Medical Services Plan ("MSP"), less any tax benefits accruing to Roy. [4] Initially and in the application, Roy was seeking the sum of $50,000.00 from Leslie. That amount has now been revised to $28,150.00, plus pre-judgment interest of $559.92. This amount does not include any interest, penalties or audit fees that may have been assessed by MSP against Roy, which he has never sought from Leslie. [5] Roy's chartered accountant, Anita Johnson, has calculated

the amount that Leslie owes to Roy (first affidavit of A. Johnson, exhibit A). I accept Ms. Johnson's calculations as being accurate and I find that Leslie owes Roy the sum of $28,150.00. I am not going to impose interest on Leslie as the calculation by Ms. Johnson was not performed until February 19, 2013, and the initial amount sought by Roy from Leslie was $50,000.00. Further, there were a number of orders that Roy had not performed and that had been outstanding since 2011. Leslie, in her application, sought the performance of those orders. Roy managed to complete the performance of those orders prior to the hearing of this application. [6] Leslie has attempted to re-calculate Roy's income for the years 2009 and 2010. This is an attempt to re-adjudicate those matters which were before the court and have been decided. Leslie is seeking that Roy: ... pay the Special Expenses that he was ordered to pay by the orders of Mr. Justice McEwan (April 2009) and Justice Hyslop after trial. [7] Leslie also seeks that Roy: ... file his tax returns for 2009 and 2010 and supply copies of the filed returns and copies of the Notices of Assessment for those years and the years 2007 and 2011. [8] I refer Leslie to paras. 7, 216-217, 225-232, 234-237, 243-244, and 246-247 of my earlier decision cited at 2011 BCSC 246. [9] I dismiss Leslie's application. She is attempting to re-litigate matters that were litigated at the time of the trial. [10] Each party will bear their own costs. "H.C. Hyslop J." HYSLOP J.

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Authorities

Authorities used by the court

Cases, legislation, regulations, and constitutional provisions identified in the available record.

Brown v. Brown, 2011 BCSC 246

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