The court dismissed Ms. Wang’s chambers application, leaving interim parenting, travel, and RESP orders in place and awarding $1,000 lump sum costs against her.
The court recalculated child support on a shared-parenting basis, rejected an alleged 2015 suspension agreement, and ordered arrears plus ongoing support for both children.
Applying s.18 of the Federal Child Support Guidelines the court included amounts attributable to corporate tax strategies (the 'debt loop'), corporate donations, corporate-owned life insurance and a substantial portion of motor vehicle expenses in Dr. Miller's guideline income, used the most recent year rather than a weighted average and fixed Dr. Miller's guideline income at $519,000; imputed income to Ms. Miller at $17/hour for a 40 hour week ($35,332.80); ordered child support averaging $4,277.33/month (with specified seasonal split) commencing July 1, 2018; denied lump sum spousal support…
Source excerpt
Income determination for child support (including corporate structures)
Federal child support guidelines ss.16-19 and schedule iii application
Section 7 expenses and education costs
Spousal support entitlement, quantum and duration
Administration and control of resps and children’s trusts
Characterization of debt (matrimonial vs post-separation)
The court varied child support after finding the children had lived primarily with the father, imputed Guideline income including capital gains, and dismissed the RESP transfer request.