In a family law trial to determine child support, both parties sought to impute income to the other.
The applicant mother, a pediatrician, had previously operated a medical professional corporation and filed a consumer proposal that forgave significant tax debt.
The respondent father, a university professor, had taken a sabbatical and received substantial undocumented funds from his family.
The court declined to impute income to the mother for underemployment or the forgiven tax debt, but included her pre-tax corporate income.
The court imputed $25,000 annually to the father for the family funds, finding them to be gifts rather than loans.
Given the shared parenting arrangement and the parties' similar imputed incomes, table child support was set off to zero, and section 7 expenses were ordered to be shared equally.
The mother's request for a sealing order was dismissed.