Court File and Parties

COURT FILE NO.: FS-16-87188 DATE: 2022 03 10

ONTARIO

SUPERIOR COURT OF JUSTICE

BETWEEN:

AMRIT PAL SINGH AHLUWALIA Applicant

AND:

KULDEEP KAUR AHLUWALIA Respondent

COUNSEL: M. Roshan for the Applicant Self-Represented Respondent

HEARD: January 25 – February 8, 2022

Supplementary Reasons for Decision

MANDHANE J.

1These “Supplementary Reasons” should be read in conjunction with my “Reasons for Judgment” dated February 28, 2022 (A.A. v. K.A., 2022 ONSC 1303). They correct certain calculation errors that I discovered after release of my Reasons for Judgment to the parties.

2The attached “Revised Schedule A” replaces “Schedule A” to my Reasons for Decision dated February 28, 2022. I have also included a “Schedule B” to these reasons, with my supporting DivorceMate calculations for the years 2016 through 2022.

Revised Schedule A

3Here, I summarize the changes made to the tables and the rationale for the same. Revised Schedule A, Table 2: Retroactive Child Support was amended as follows:

i) For the year, 2016, the child support payable was recalculated based on the applicable 2012 Child Support Guidelines; ii) For the year 2019, the “total amount owed” was corrected to address a calculation error; iii) For the year 2021, the “Father’s Income” was corrected to address a typographical error; iv) The total amount owing in light of the changes outlined in (i)-(iv) was the same.

4Revised Schedule A, Table 3: Retroactive Spousal support was amended as follows:

i) For the years 2017, 2018, 2019 and 2021, the amounts were updated to address a number of typographical and calculation errors; ii) For each year, the table was updated to include the after-tax cost/benefit to each party, and the mid-point of the same (as outlined in the relevant DivorceMate calculation for the corresponding year); iii) For the year 2019, the spousal support payable was updated to reflect that the Mother would not have received child tax benefits after the eldest son’s birthday in March; and iv) The total amount owing was updated in light of the changes made in (i) and (iii).

5Revised Schedule A, Table 4: Final Accounting was amended to include the updated amount for spousal support arrears based on the mid-point of the after-tax cost/benefit; and to update the final amount owing.

Revised Reasons

6As a result of the revised amounts in the tables, the following underlined numeric values in my Reasons for Decision must be amended/replaced as follows:

i) Para 6: After accounting for the relevant post-separation deductions, and the damage award, the Mother is entitled to the entire proceeds of sale from the matrimonial home, and the Father shall pay her an additional $8,049 in full satisfaction of the family and civil claims: see Revised Schedule A, Revised Table 4: Final accounting. The Father shall pay ongoing child support and indefinite spousal support at the high-end based on his Income of $86,136 per year and the Mother's imputed Income of $30,000. ii) Para. 145: Based on my findings regarding the parties' Incomes and the child support payable, I calculate the retroactive spousal support owing as $30,555: see Revised Schedule A, Revised Table 3: Retroactive spousal support. iii) Para. 167: After accounting for the retroactive support awards, property equalization, post-separation adjustments, and damage award, the Mother shall be entitled to the entire proceeds of sale from the matrimonial home, and the Father shall pay her an additional $8,049: see Revised Schedule A, Revised Table 4: Final accounting.

Revised Order

7As a result of the revised tables, the following underlined numeric value in my Order must be amended/replaced as follows:

i) Para 167: After accounting for the retroactive support awards, property equalization, post-separation adjustments, and damage award, the Mother shall be entitled to the entire proceeds of sale from the matrimonial home, and the Father shall pay her an additional $8,049: see Revised Schedule A, Revised Table 4: Final Accounting.

8Given that I have revised my spousal support calculations to account for the after-tax cost/benefit to the parties, I also order that neither party claim any tax deductions for the retroactive support ordered.

9All other orders in my Reasons for Decision remain in full force and effect.

MANDHANE J. Released: March 10, 2022

REVISED SCHEDULE A

Revised Table 1: Father’s Income

Income per Father CNTL Bonus Subcontractor Payments Accountant Payments Father’s Income

2016 $77,805 $1,250 $18,793 $3,280 $101,128 2017 $67,464 $1,500 $12,892 $3,700 $85,556 2018 $77,076 $1,500 $13,070 $3,500 $95,146 2019 $65,357 $2,500 $7,421 $4,000 $79,278 2020 $71,587 $2,500 $5,398 $4,500 $83,985 2021 $86,136 2022 $86,136

Revised Table 2: Retroactive child support

Father’s Income Number of Children Monthly Table Amount Total Amount Owed Total Amount Paid Outstanding Amount

2016 July-Dec $101,128 2 $1,430 $8,580 0 $8,580 2017 $85,556 2 $1,291.90 $15,502.80 $1,113 $14,389.80 2018 $95,146 2 $1,411.84 $16,942.08 $13,356 $3,586.08 2019 $79,278 2 $1,200.06 $14,400.72 $13,356 $1,044.72 2020 $83,985 1 $783.26 $9,399.12 $13,356 -$3,956.88 2021 $86,136 1 $802 $9,624 $13,356 -$3,732 2022 to Mar $86,136 1 $802.20 $2,406.60 $3,339 -$932.40 TOTAL $76,855 $57,876 $20,788.86

Revised Table 3: Retroactive spousal support

Monthly SSAG High Annual Spousal support Arrears After Tax Cost to Father After Tax Benefit to Mother After Tax Mid-point

2016 July-Dec $839 $5,034=8396 $2,850=4756 $4,200=7006 $3,525 2017 $305 $3,660=30512 $2,484=20712 $3,120=26012 $2,802 2018 $547 $6,564=54712 $4,248=35412 $4,764=39712 $4,506 2019 Jan-March 0 0 0 0 0 2019 March-Dec $536 $4,824=$5369 $3,393=3779 $3,501=3899 $3,447 2020 $866 $10,392=86612 $7,248=60412 $7,356=61312 $7,302 2021 $896 $10,752=89612 $7,488=62412 $7,032=58612 $7,260 2022 Jan-March $822 $2,466=8223 $1,728=5763 $1,698=566*3 $1,713 TOTAL $43,692 $29,439 $31,671 $30,555

Table 4: Final accounting

Father Mother Matrimonial home $163,340 163,340 Business ($8,475) $8,475 Post-separation adjustments $38,825 ($395) (38,825) $395 Retro spousal support ($30,355) $30,355 Retro child support ($20,789) $20,789 Tort Damages ($150,000) $150,000 TOTAL ($8.049) $412,379

SCHEDULE B: DIVORCEMATE CALCUATIONS (2016-2022)

For the purposes of publication, Schedule B has been omitted.