P.W. v. C.M.

P.W. v. C.M.

The court found a material change in circumstances because the rental income is earned through a limited company of which P.W. is sole shareholder; after adjusting Line 150 income under Schedule III, attributing personal benefits and corporate pre-tax income under s.18 and, alternatively, imputing income under s.19,...

Source-derived case information.

Citation
2021 NSSC 127
Parties
Applicant: P.W.; Respondent: C.M.
Court
Supreme Court of Nova Scotia
Jurisdiction
Canada
Judgment Date
13 April 2021
Procedural Posture
Family Law Variation of Child Support Under the Parenting and Support Act / Final Decision (variation Application)
Outcome
Application to vary child support granted in part: income attributed and imputed resulting in prospective table support of $883/month; retroactive adjustment granted to October 1, 2018; leave required for future child support applications; March 30, 2020 temporary order vacated; $300 holdback confirmed.
Legal Topics
Variation of Support, Imputation of Income, Attribution of Corporate Income, Retroactive Support, Leave for Frivolous Proceedings, Arrears and Enforcement, Costs, Holdback
Source Language
english
Family Law Child Support Civil Procedure Corporate/tax Law Variation of Support Imputation of Income Attribution of Corporate Income Retroactive Support +4 more

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Parties

P.W.

Applicant

C.M.

Respondent

Procedural Posture

Family Law Variation of Child Support Under the Parenting and Support Act / Final Decision (variation Application)

Legal Issues

  1. 1 Has there been a change in circumstances warranting variation of child support?
  2. 2 What is P.W.'s income for child support purposes?
  3. 3 What child support order should be made prospectively?

Ratio Decidendi

The court found a material change in circumstances because the rental income is earned through a limited company of which P.W. is sole shareholder; after adjusting Line 150 income under Schedule III, attributing personal benefits and corporate pre-tax income under s.18 and, alternatively, imputing income under s.19, and grossing up add-backs at 23%, P.W.'s income for 2020 was calculated at $103,845, yielding table child support of $883/month prospectively; retroactive adjustment granted to October 1, 2018; leave to file future child support applications required under s.54B due to vexatious conduct; March 30, 2020 temporary reduction vacated; $300 holdback confirmed as payment for March...

Court Disposition

Application to vary child support granted in part: income attributed and imputed resulting in prospective table support of $883/month; retroactive adjustment granted to October 1, 2018; leave required for future child support applications; March 30, 2020 temporary order vacated; $300 holdback confirmed.

Orders

  • Retroactive child support adjustment granted effective October 1, 2018 and to be calculated as set out in Schedule B
  • Prospective child support payable at $883.00 per month, commencing May 1, 2021