Court File and Parties

COURT FILE NO.: FC-12-2306 DATE: 2016/07/07 ONTARIO SUPERIOR COURT OF JUSTICE

B E T W E E N:

Ian Hugh Curry Applicant – and – Cathy Ann Greene Curry Respondent

HEARD: In Writing

Endorsement

Justice A. Doyle

Overview

[1] After a trial, the Court rendered a decision dealing with the issues of spousal support and child support and other miscellaneous issues.

[2] The Court ordered that Mr. Curry pay to Mrs. Curry child support and spousal support which would provide her with 60% of the Net Disposable Income (NDI). This support was payable retroactively from the date of separation in 2012 to 2015 inclusive.

[3] The decision provided that the parties were to complete Spousal Support Advisory Guidelines (SSAG) calculations, using the parties’ Line 150 incomes, including other income from all sources, including but not limited to investment income, interest and capital gains, and the appropriate deductions, including Schedule III adjustments.

[4] If the parties were unable to agree on the issue of retroactive support payable by the Mr. Curry, the parties were to provide the Court with their respective submissions.

[5] The Court has now had an opportunity to review the SSAG calculations prepared by both parties. The parties do not agree on what incomes to be attributed to each of the parties.

[6] The following issues have been raised in the submissions for the taxation years of 2012, 2013, 2014 and 2015, i.e.:

(i) What extent of Mrs. Curry’s income declared in her 2012, 2013, 2014 and 2015 tax returns received from the 2012 Trust were payments to be credited towards equalization payment from Mr. Curry?

(ii) What extent of Mrs. Curry’s income received from the 2012 Trust in the above years, were not actually received by her?

(iii) Did Mr. Curry receive monies from the 2012 Trust that should have been declared in his T1 General Return?

[7] The evidence at trial provided some insight. Mr. Curry was repaid interest on the promissory loan from the 2012 trust.

[8] The Deloitte memo found at Exhibit 1, Tab 13 indicates that certain payments made to Mrs. Curry from the 2012 trust fund were used as a credit to the equalization payment. Contrary to the reply submissions of the father, income from the 2012 trust funds were declared in Mrs. Curry’s tax returns: Her 2014 tax return Schedule 4 shows an income of $16,261.77 received from the 2012 trust fund. The 2013 tax return Schedule 4 shows $14,872.91 received from the 2012 trust. The 2012 schedule 4 shows $11,627.71 received.

[9] The parties have both filed the respective parties 2015 tax returns and the court has not heard evidence on the incomes earned therein.

[10] Therefore the Court directs the parties to arrange a hearing before me to provide the Court with submissions on the following issues:

(i) Is the Court functus on hearing evidence with respect to the parties’ incomes for 2012 to 2015?

(ii) Is the Court permitted to receive fresh and/or new evidence in determining retroactive support for those years?

Madam Justice A. Doyle Released: July 07, 2016