On a motion for temporary child and spousal support following a 16-year marriage with three children, the court determined the respondent's income for support purposes by considering law practice income, recurring parental gifts, RRSP withdrawals, and investment growth.
Applying the framework for unusual gifts, the court imputed an annual $50,000 parental gift as income because it had been regularly received for years and had supported the family's lifestyle.
The court also imputed the three-year average of RRSP withdrawals, excluding a very large one-time withdrawal used to complete a post-separation home purchase after promised funding failed.
The court declined to attribute unrealized or sheltered increases in investment value as income at this stage, and fixed the respondent's income at $403,044, resulting in temporary child support of $6,255 per month and spousal support of $6,696 per month.
