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.

[1] These “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.

[2] The 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

[3] Here, 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.

[4] Revised 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).

[5] Revised 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

[6] As 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

[7] As 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.

[8] Given 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.

[9] All 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.