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Estate and trust law 2024 BCSC 1197

Cameron (Re)

The court largely refused to reopen a passing of accounts, but corrected a few errors and varied the allowed 2023 accounts to $279,660.41.

  • Passing of accounts
  • Reconsideration/reopening
  • Admission of fresh evidence
  • Committee compensation
  • Allocation of expenses
  • Budgets and pre-take
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Family law 2024 BCSC 849

B.S.W. v. W.F.W.

The court admitted the claimant’s affidavit and mostly allowed retroactive child-related expense claims, including private school, childcare, counselling, and orthodontic costs.

  • Section 7 expenses
  • Extraordinary expenses
  • Private school tuition
  • Retroactive child support
  • Admissibility of affidavit
  • Allocation of expenses
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Patients property act 2024 BCSC 454

Cameron (Re)

The court passed a committee’s 2023 accounts under the Patients Property Act, reduced several claimed expenses, denied an emergency fund, and fixed compensation at a lower amount.

  • Passing of accounts
  • Committee compensation
  • Budget for estate draws
  • Allocation of expenses
  • Caregiver expenses
  • Pre-taking of compensation
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Family law 2014 BCSC 353

Clarke v. Taylor

Supplementary reasons on university child support for Michael, including proportional sharing of listed expenses, RESP use, receipt verification, and twice-yearly payments.

  • Child of the marriage
  • Special/university expenses under federal child support guidelines s.3(2)(b)
  • Registered education savings plan (resp)
  • Allocation of expenses
  • Guideline income and credits
  • Receipt/verification requirements
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Family law 2012 BCSC 377

Willie v. Willie

The court held the respondent was technically in breach of a consent order by leaving the matrimonial home off the market, but equity limited the claimant’s relief and denied occupational rent.

  • Sale of matrimonial home
  • Adjustment payment
  • Breach of consent order
  • Allocation of expenses
  • Occupational rent
  • Costs
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Family law 2011 BCSC 1455

Payer v. Payer

In a child support application, the court ordered the father to contribute $450 monthly toward a child’s post-secondary expenses and confirmed guideline support.

  • Extraordinary expenses
  • Post-secondary education
  • Allocation of expenses
  • Ability to pay
  • Costs
  • Child-support
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Strata law 2010 BCSC 1811

The Owners, Strata Plan NES 97 v. Timberline Developments Ltd.

Summary trial under the Strata Property Act: hot tub expenses were recoverable as common facilities, but laundry and elevator claims were dismissed.

  • Phased strata plan
  • Common facilities
  • Allocation of expenses
  • Strata property act s.217
  • Strata property act s.227
  • Strata-property-act
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Income tax 2010 TCC 208

Vandonkersgoed nee Holz v. The Queen

The Court held that the self-contained domestic establishment consisted only of the top-floor private residence and paragraph 18(12)(b) restrictions did not apply to the business losses; the appellant's 30% personal allocation of property-related expenses was reasonable; motor vehicle expenses were 70% business-related and car rental costs were disallowed; limited travel adjustments were made (allow $1,000 for 2005 Costa Rica and allow 2006 Berlin travel of about $2,000); Costco and BCAA fees and 2006 appraisal costs were allowable at 70%; other business expenses claimed should be allowed; th…

  • Loss restrictions under s.18(12)(b)
  • Business use of home
  • Allocation of expenses
  • Travel expense deductibility
  • Motor vehicle expenses
  • Meals and entertainment
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Administrative law 2009 FC 129

Renova Holdings Ltd. v. Canadian Wheat Board

The Federal Court held that the Canadian Wheat Board could allocate disputed expenses to pool accounts under the Act and dismissed the judicial review with costs.

  • Deductions from receipts
  • Pool accounting
  • Allocation of expenses
  • Judicial review of administrative action
  • Judicial-review
  • Statutory-interpretation
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Tax law 2006 TCC 529

Khoury v. the Queen

Where the residence is the taxpayer's principal and only place of business and significant areas (notably the basement) are used almost exclusively for business, a reasonable allocation of household expenses to business use is 40%; appeals allowing deductions and input tax credits and referring reassessments back to the Minister follow.

  • Home office deduction
  • Input tax credits
  • Business use of residence
  • Reassessment
  • Allocation of expenses
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.