Deann Bernice Nixon

The appellant father appealed an order of the Superior Court motion judge who struck his motion to change a trial judge's order for spousal and child support, and granted the Family Responsibility Office's motion for enforcement.

The trial judge had imputed annual income of $110,000 to the father and ordered him to pay ongoing spousal and child support for two daughters and an equalization payment.

The father had failed to comply with multiple court orders, owing over $60,000 in support arrears and over $50,000 in equalization payments.

The motion judge found the father had the means to pay but chose not to prioritize court-ordered payments.

The Court of Appeal dismissed the appeal, finding no basis to interfere with the motion judge's discretionary orders.

On an appeal concerning GST treatment of municipal transit capital expenditures, the Court addressed whether the municipality made one exempt supply or separate exempt and taxable supplies under the Excise Tax Act.

The municipality argued that acquiring and constructing transit facilities constituted a distinct taxable supply to the province, supporting entitlement to input tax credits.

The Court held that the alleged facilities service was preparatory and integral to the single exempt supply of municipal transit services to the public, and that provincial funding and accountability terms did not create a separate supply of goods, services, or benefit to the province.

The statutory framework and funding agreements were characterized as cost-sharing and administration mechanisms rather than consideration for a distinct taxable supply.

The appeal was dismissed and input tax credits were denied beyond the statutory rebate scheme for exempt-supply activities.