Willison v. Willison

Willison v. Willison

On the balance of probabilities the parties failed to prove differential values for vehicles or household contents; certain post‑separation sale proceeds and acknowledged account values are matrimonial and divisible; business/employment credit instruments and alleged parental loans were not established as matrimonial debts; the court accepted party‑acknowledged values for pension and RRSP and applied a 30% deduction for tax consequences, producing an equalization payment of $993.12 payable by Mr. Willison to Ms. Willison.

Citation
2010 NSSC 411
Parties
Petitioner: Krista Danielle Willison (Brown); Respondent: Matthew Ernest Willison
Court
Supreme Court of Nova Scotia
Jurisdiction
Canada
Judgment Date
8 November 2010
Procedural Posture
Divorce and Corollary Relief (matrimonial Property Division) / Decision on Reserved Issue of Matrimonial Property Division After Hearing
Outcome
Equalization payment ordered following division of matrimonial assets and debts; other corollary relief (divorce, custody, support) was addressed earlier; property division matter resolved herein.
Legal Topics
Equalization Payment, Valuation of Assets, Characterization of Debts, Pension/rrsp Division and Tax Consequences, Evidentiary Burden, Post‑separation Sales
Source Language
English
Family Law Matrimonial Property Property Division Child Custody and Support Equalization Payment Valuation of Assets Characterization of Debts Pension/rrsp Division and Tax Consequences +2 more

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Parties

Krista Danielle Willison (Brown)

Petitioner

Matthew Ernest Willison

Respondent

Procedural Posture

Divorce and Corollary Relief (matrimonial Property Division) / Decision on Reserved Issue of Matrimonial Property Division After Hearing

Legal Issues

  1. 1 Whether specific assets (vehicles, household contents, 4‑wheeler, travel trailer, pension, RRSP) are matrimonial and how they should be valued
  2. 2 Whether particular debts (loans from parents, BMO line of credit, MasterCard, tuition charges, CRA re‑assessment) are matrimonial debts subject to division
  3. 3 Appropriate tax adjustment for registered plans in equalization calculation

Ratio Decidendi

On the balance of probabilities the parties failed to prove differential values for vehicles or household contents; certain post‑separation sale proceeds and acknowledged account values are matrimonial and divisible; business/employment credit instruments and alleged parental loans were not established as matrimonial debts; the court accepted party‑acknowledged values for pension and RRSP and applied a 30% deduction for tax consequences, producing an equalization payment of $993.12 payable by Mr. Willison to Ms. Willison.

Court Disposition

Equalization payment ordered following division of matrimonial assets and debts; other corollary relief (divorce, custody, support) was addressed earlier; property division matter resolved herein.

Orders

  • Mr. Willison shall pay Ms. Willison $993.12 as an equalization payment
  • Proceeds of the piano sale of $300.00 shall be divided equally between the parties