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Interim family-law ruling imputes $200,000 annual income to the respondent, declines to impute income to the claimant, orders private school tuition treated as s. 7 expenses, and grants interim spousal support.
Pandemic-related loss of employment constituted a material change in circumstances for 2020 and 2021 but did not excuse failure to pursue remunerative work from 2022 onward; no imputation for 2020 or 2021, but income imputed at $100,000 for 2022 and 2023 resulting in child support under the Nova Scotia table for one child for those years; applicant must reimburse 50% of uninsured orthodontic expenses paid and pay 50% of future uninsured orthodontic expenses upon delivery of insurer statements.
Source excerpt
The court found s.18 attribution of pre-tax corporate income was not justified because corporate returns showed a large loss in 2018 and minimal pre-tax profit in 2019-2020 and expenses (notably subcontractor/salary payments) were legitimate business costs; however s.16 line 150 income did not fairly reflect the respondent’s available income and, applying s.19, the respondent’s income was imputed at $60,000 based on his qualifications and earning capacity, producing a table amount of $512/month for the younger child; insufficient evidence was provided to order sharing of claimed section 7 ort…
Source excerpt
Court interpreted a separation agreement to recalculate child and spousal support by income changes, found no shared parenting before September 2017, and set arrears at CAD 50,382.
The court addressed retroactive and current child support, adult child status, s. 7 expenses, and property accounting following the parties’ divorce.
Court refused to impute income to the applicant due to lack of a rational and solid evidentiary foundation showing intentional under‑employment; used applicant's 2015 line 150 income for 2016 retroactive calculation and applicant's 2016 employment income for prospective support; varied the 2014 consent order to reduce the table amount and ordered proportionate contributions to s.7 expenses with specified retroactive and prospective effective dates.
Source excerpt
The court increased child support after projecting the father’s income and awarded only limited section 7 expenses, finding most claimed extras insufficiently proved.
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