Hamilton v. Hamilton

Hamilton v. Hamilton

Court fixed Mr. Hamilton's annual income for support at $111,061 by starting with tax return sources, converting taxable dividends to actual and recognizing tax treatment and biennial fluctuations (using a four‑year average of taxable dividends from the controlled company), deducting $15,000 from the shareholder's loan as non‑familial under‑the‑table payments, rejecting respondent's lower dividend estimate as unsupported, awarding spousal support of $1,200/month on an indefinite basis, ordering designation of life insurance totaling $250,000 payable to the wife to secure child and spousal support, and granting the divorce.

Citation
2010 NSSC 198
Parties
Petitioner: Lisa Elaine Hamilton; Respondent: Robert Michael Hamilton
Court
Supreme Court of Nova Scotia
Jurisdiction
Canada
Judgment Date
25 May 2010
Procedural Posture
Divorce (family Division) / Trial Decision / Final Judgment
Outcome
Divorce granted; Mr. Hamilton's annual income for child support purposes fixed at $111,061; spousal support awarded $1,200 per month indefinitely; life insurance of $250,000 to be designated to Ms. Hamilton to secure support; partial corollary relief judgment modified accordingly; costs reserved.
Legal Topics
Income Determination for Support, Shareholder's Loan and Dividends, Imputation of Income, Application of Federal Child Support Guidelines, Security for Support by Life Insurance, Quantum and Duration of Spousal Support
Source Language
English
Family Law Divorce Child Support Spousal Support Corporate/shareholder Accounting Income Determination for Support Shareholder's Loan and Dividends Imputation of Income +3 more

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Parties

Lisa Elaine Hamilton

Petitioner

Robert Michael Hamilton

Respondent

Procedural Posture

Divorce (family Division) / Trial Decision / Final Judgment

Legal Issues

  1. 1 What is Mr. Hamilton's income for child support purposes?
  2. 2 Whether to impute or adjust dividend income derived from a controlled corporation
  3. 3 Whether amounts in shareholder's loan account should be treated as distributions/dividends

Ratio Decidendi

Court fixed Mr. Hamilton's annual income for support at $111,061 by starting with tax return sources, converting taxable dividends to actual and recognizing tax treatment and biennial fluctuations (using a four‑year average of taxable dividends from the controlled company), deducting $15,000 from the shareholder's loan as non‑familial under‑the‑table payments, rejecting respondent's lower dividend estimate as unsupported, awarding spousal support of $1,200/month on an indefinite basis, ordering designation of life insurance totaling $250,000 payable to the wife to secure child and spousal support, and granting the divorce.

Court Disposition

Divorce granted; Mr. Hamilton's annual income for child support purposes fixed at $111,061; spousal support awarded $1,200 per month indefinitely; life insurance of $250,000 to be designated to Ms. Hamilton to secure support; partial corollary relief judgment modified accordingly; costs reserved.

Orders

  • Divorce granted to Lisa Elaine Hamilton
  • Modify corollary relief judgment to fix respondent's income for child support at $111,061 per year