Following a trial decision, the court held a hearing to determine the retroactive spousal and child support owed by the applicant for the years 2012 to 2015.
The primary issue was calculating the parties' respective incomes, which was complicated by a family trust that allocated capital gains and interest income.
After reviewing expert accounting reports on the tax treatment of the trust distributions, the court determined the parties' incomes for each year, calculated the support payable to achieve a 60% net disposable income ratio for the respondent, and ordered the applicant to pay $68,141.63 in retroactive support arrears.