The applicant sought retroactive child support and a determination of the payor’s income for child support purposes after the payor began working in Dubai and claimed non-resident tax status in Canada.
The central issue was whether child support should be calculated using the payor’s pre-tax income, given that he paid little or no tax while residing abroad.
The court held that the payor’s minimal ties to Canada and non-payment of income tax justified calculating support based on pre-tax income under the Federal Child Support Guidelines.
Applying the principles in D.B.S. v. S.R.G., the court ordered retroactive child support but limited it to January 1, 2010 rather than the earlier date sought.
Arrears were ordered payable by monthly installments.
