E.B.G. v. S.M.B.

E.B.G. v. S.M.B.

Respondent's failure to become a Canadian taxpayer in 2010 and pay Canadian tax through September 2013 constituted a material change of circumstances; the Court imputed Guideline incomes of CAD 215,848 (2010), CAD 215,000 (2011), CAD 230,000 (2012) and CAD 225,050 (2013); balancing factors (notice Dec 28, 2012, respondent's blameworthy non-disclosure, children's needs, and payor hardship) justified a retroactive child support award limited to the period after effective notice, resulting in an award of CAD 15,420 payable by March 31, 2017; retroactive spousal support was declined because it would impose undue hardship and undermine ongoing child support obligations and the limited-term...

Citation
2016 BCSC 2434
Parties
Claimant: E.B.G.; Respondent: S.M.B.
Court
Supreme Court of British Columbia
Jurisdiction
Canada
Judgment Date
30 December 2016
Procedural Posture
Divorce Variation of Consent Order for Child and Spousal Support / Supplemental Reasons for Judgment (final Determination on Retroactive Variation)
Outcome
Claimant's application for retroactive child support partly granted; claim for retroactive spousal support dismissed
Legal Topics
Retroactive Child Support, Retroactive Spousal Support, Income Imputation for Non Resident Payors, Guidelines Gross Up Calculations, Foreign Tax Credit, Admissibility of Expert Evidence and Hearsay, Consent Order Variation
Source Language
English
Family Law Tax Law Civil Evidence Retroactive Child Support Retroactive Spousal Support Income Imputation for Non Resident Payors Guidelines Gross Up Calculations Foreign Tax Credit +2 more

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Parties

E.B.G.

Claimant

S.M.B.

Respondent

Procedural Posture

Divorce Variation of Consent Order for Child and Spousal Support / Supplemental Reasons for Judgment (final Determination on Retroactive Variation)

Legal Issues

  1. 1 Whether respondent's non-payment of Canadian income tax 2010-2013 and foreign tax regime materially altered his ability to pay support and thus constitutes a change of circumstances
  2. 2 What Guideline incomes should be imputed for 2010-2013 after gross-up for Canadian tax and allowance for employment expenses
  3. 3 Whether claimant is entitled to retroactive child support for the period 2010-2013 and, if so, quantum and retroactivity date

Ratio Decidendi

Respondent's failure to become a Canadian taxpayer in 2010 and pay Canadian tax through September 2013 constituted a material change of circumstances; the Court imputed Guideline incomes of CAD 215,848 (2010), CAD 215,000 (2011), CAD 230,000 (2012) and CAD 225,050 (2013); balancing factors (notice Dec 28, 2012, respondent's blameworthy non-disclosure, children's needs, and payor hardship) justified a retroactive child support award limited to the period after effective notice, resulting in an award of CAD 15,420 payable by March 31, 2017; retroactive spousal support was declined because it would impose undue hardship and undermine ongoing child support obligations and the limited-term...

Court Disposition

Claimant's application for retroactive child support partly granted; claim for retroactive spousal support dismissed

Orders

  • Respondent shall pay claimant CAD 15,420 as retroactive child support by no later than March 31, 2017
  • Claimant's claim for retroactive spousal support is dismissed