R.M.V.S. v. D.S.S.

R.M.V.S. v. D.S.S.

Add back the tax-shelter deduction ($75,381) to the plaintiff's personal income and include corporate pre-tax net income of $93,356 to arrive at Guideline income of $330,017 for child support; decline to impute the hygienist's wages as non-arms-length or to impute additional income to the defendant beyond her...

Source-derived case information.

Citation
2003 BCSC 1022
Parties
Plaintiff: R.M.V.S.; Defendant: D.S.S.
Court
Supreme Court of British Columbia
Jurisdiction
Canada
Judgment Date
30 June 2003
Procedural Posture
Family Law Child Support and Variation / Hearing on Notices of Motion; Reasons for Judgment
Outcome
Motions partially granted and partially dismissed; Consent Order varied in specified respects; Guideline income for plaintiff fixed at $330,017 for 2002; imputation claims against plaintiff and defendant denied; plaintiff ordered to pay identified arrears and tutoring costs as directed; parties to bear their own costs.
Legal Topics
Federal Child Support Guidelines, Imputation of Income, Calculation of Guideline Income, Extra Ordinary (s.7) Expenses, Trust Accounting and Receipts, Parental Residence and Relocation
Source Language
english
Family Law Child Support Spousal Support Income Imputation Trusts Enforcement/arrears Variation of Consent Order Federal Child Support Guidelines +5 more

Source-derived case record

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Parties

R.M.V.S.

Plaintiff

D.S.S.

Defendant

Procedural Posture

Family Law Child Support and Variation / Hearing on Notices of Motion; Reasons for Judgment

Legal Issues

  1. 1 Proper calculation of payor's income for Federal Child Support Guidelines including treatment of corporate pre-tax income and tax-shelter losses
  2. 2 Whether payments to a non-arms-length employee should be imputed back to payor
  3. 3 Whether income should be imputed to the recipient parent

Ratio Decidendi

Add back the tax-shelter deduction ($75,381) to the plaintiff's personal income and include corporate pre-tax net income of $93,356 to arrive at Guideline income of $330,017 for child support; decline to impute the hygienist's wages as non-arms-length or to impute additional income to the defendant beyond her spousal support; allow use of the S. Family Trust to satisfy part of child support; order specified variations to the Consent Order including residence changes, trust receipt deadlines, and tutoring arrangements; apportion and order payment of specified arrears.

Court Disposition

Motions partially granted and partially dismissed; Consent Order varied in specified respects; Guideline income for plaintiff fixed at $330,017 for 2002; imputation claims against plaintiff and defendant denied; plaintiff ordered to pay identified arrears and tutoring costs as directed; parties to bear their own costs.

Orders

  • Vary Consent Order: primary residence of S.M.V.S.1 and S.M.V.S.2 to be with the plaintiff
  • Delete paragraphs 8, 13, 14, 15 and 21 of the Consent Order as no longer applicable