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M.A. was found to remain a child of the marriage. The court partially included Mr. A’s LOA in income for 2023, ordered equal property division, and awarded indefinite spousal support.
The Appellant failed to rebut the Minister's factual assumption that he maintained a principal place of residence in Prince Albert, so the inclusion of the Unreported Amounts in income under paragraph 6(1)(b) stands; however, because of conflicting oral evidence the Minister failed to discharge the onus to justify penalties under subsection 163(2), so the penalties were not confirmed.
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