S.D.N. v. E.G.N.

S.D.N. v. E.G.N.

On a rough-justice interim basis the court determined respondent's Guideline income at $1,500,000 by attributing 100% of Company 1 pre-tax income, 40% of Company 2 pre-tax income, 40% of Company 4 pre-tax income, 50% of Company 5 pre-tax income, and adding back personal expenses paid by Company 2 (grossed up); the court declined to add back amortization and declined to apply patterning under s.17, set interim support effective October 1, 2025 and ordered monthly offset child support of $11,121 in favour of the claimant, with retroactivity for April–September 2025 adjourned to trial.

Citation
2025 BCSC 1994
Parties
Claimant: S.D.N.; Respondent: E.G.N.
Court
Supreme Court of British Columbia
Jurisdiction
Canada
Judgment Date
10 October 2025
Procedural Posture
Family Law Child Support (omnibus Application) / Interim Child Support Application (interlocutory)
Outcome
Interim child support ordered; disclosure and sanction history noted; retroactive support partially adjourned to trial; costs submissions directed
Legal Topics
Interim Child Support, Guideline Income Determination, Section 18 Corporate Attribution, Section 19 Income Imputation, Financial Disclosure, Amortization, Costs
Source Language
English
Family Law Child Support Corporate Law Evidence Civil Procedure Interim Child Support Guideline Income Determination Section 18 Corporate Attribution +4 more

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Parties

S.D.N.

Claimant

E.G.N.

Respondent

Procedural Posture

Family Law Child Support (omnibus Application) / Interim Child Support Application (interlocutory)

Legal Issues

  1. 1 What is the respondent's Guideline income for interim child support?
  2. 2 Whether and to what extent to attribute pre-tax corporate income to respondent under s.18 of the Guidelines
  3. 3 Whether amortization should be added back to corporate pre-tax income

Ratio Decidendi

On a rough-justice interim basis the court determined respondent's Guideline income at $1,500,000 by attributing 100% of Company 1 pre-tax income, 40% of Company 2 pre-tax income, 40% of Company 4 pre-tax income, 50% of Company 5 pre-tax income, and adding back personal expenses paid by Company 2 (grossed up); the court declined to add back amortization and declined to apply patterning under s.17, set interim support effective October 1, 2025 and ordered monthly offset child support of $11,121 in favour of the claimant, with retroactivity for April–September 2025 adjourned to trial.

Court Disposition

Interim child support ordered; disclosure and sanction history noted; retroactive support partially adjourned to trial; costs submissions directed

Orders

  • Commencing October 1, 2025 claimant shall pay respondent child support for T. $765 per month
  • Commencing October 1, 2025 respondent shall pay claimant child support for T. $11,886 per month