The applicant and respondent separated in 2012.
The central issue at trial was determining the respondent's income for child and spousal support purposes from 2017 onwards, given his self-employment as a farmer.
The court accepted the applicant's expert evidence that the respondent's income should be adjusted to reflect actual depreciation of farm equipment rather than the Capital Cost Allowance permitted for tax purposes.
The court also imputed income for personal benefits derived from the farming operation, including rent-free housing, vehicle use, and farm produce.
The court ordered support to be calculated based on these adjusted income figures, averaging the income for future years due to the fluctuating nature of farm income.