The court resolved property division, child support, spousal support and ancillary family law issues, including valuation of the family home, TFSA treatment, and protection orders.
Appeal dismissed because anticipated but unearned income is not a deductible business loss; the appellant did not establish that the client list was capital property owned by him with a positive adjusted cost base; claimed disposition costs were not expenses actually incurred for a disposition; and the tax system does not compensate for theft or damages.
Separation for division purposes is declared as February 4, 2013 (date petition filed) while the marriage is recognized from the earlier religious marriage May 3, 2002 for cohabitation period; both parties' IWK pensions are to be divided pursuant to pension‑splitting legislation for the cohabitation period when each contributed; the bank account ($180) and vehicle ($1,750) are matrimonial and assigned to the applicant; household contents valued at $9,000 allocated $5,000 to applicant and $4,000 to respondent; the first CIBC line of credit ($17,196.35) is matrimonial and assigned to applicant,…
Appeal allowed in part: trial judge erred by denying deduction of inevitable disposition costs from appellant's NFP and by ordering an in‑specie redistribution of multiple jointly‑owned properties at separation‑date values; the 1979 milk quota was not excluded as a gift and the spousal support determination was upheld; proper remedy is to allow deduction for disposition costs and to order listing and sale of the properties with net proceeds divided equally (subject to adjustments).
The Court of Appeal held that no notional real estate commission should be deducted when valuing the husband’s interest in the matrimonial home on these facts.
Court held there was no clear evidence to justify an unequal division; matrimonial assets and debts are generally divided equally as of the date of separation unless s.13 criteria are met. The matrimonial home was valued at $313,000 (midpoint of expert appraisals), deemed disposition costs of $18,572 were deducted, and the mortgage balance as of November 30, 2009 of $180,958.27 was attributed as matrimonial debt, leaving equity of $113,469.50 or $56,734.75 to each party. Other specific allocations: Respondent awarded $2,000 for household appliances; Petitioner retains vehicle and associated d…
Court found Petitioner stood in loco parentis to Isaac and ordered shared s.7 contribution for tuition and modest room/board to complete degree; pre-cohabitation pension buyback and service paid during the parties' relationship are matrimonial property and included in the period subject to division absent a successful s.13 showing; spousal support entitlement preserved but no immediate award, with right to apply on material change and terminates at age 60; Petitioner must maintain life insurance naming Respondent beneficiary for a face amount of $200,000 until age 60; repairs, reasonable extr…
The oral $10,000 arrangement was not an enforceable matrimonial debt under the Statute of Frauds and not payable as a matrimonial obligation; respondent was allowed specific deductions from the house (flooring, patio door, cleanup totaling $4,000) and a reduced disposition cost allowance ($4,000); respondent retains the house and mortgage and owes petitioner an equalization payment of $1,500; respondent keeps pension accrual earned before September 1993 with the nine-year cohabitation portion to be divided equally; petitioner is entitled to fixed-term spousal support of CAD 616 per month effe…
The consent between the parties limited the trial issue to the deductibility of capital gains; no entitlement to deduct disposition costs existed. The trial judge properly imputed $50,000 annual income to the appellant given prior earnings, lack of disclosure and absence of medical proof of disability, but retroactive support was confined to the date the Answer and Counterpetition was issued absent special circumstances.
Court accepted agreed market value of matrimonial property ($151,250), allocated 31% of original mortgage proceeds as matrimonial use reducing the mortgage charge, found household goods and vehicles values on appraisals, computed RRSP net value after loan and tax, denied claim under s.18 because business had negative net worth and petitioner was paid for services, allowed occupational rent of $300/month from six months after separation through Feb 2002 (32 months) and included it in equalization, declined ongoing spousal support except to order a retraining fund of $18,000 to promote self-suf…