The applicant sought a determination of the respondent's income for child support and section 7 expenses.
The respondent, a sole shareholder of two corporations, claimed an income of $34,000 while declaring expenses of $86,000.
The court found the respondent's financial disclosure unreliable and that he was underreporting his income by charging personal expenses to his corporations.
Relying on sections 19, 22, and 23 of the Federal Child Support Guidelines, the court imputed the respondent's annual income at $86,000.
The respondent was ordered to pay ongoing child support based on the imputed income and $5,641 in net arrears for child support, section 7 expenses, and erroneously claimed child tax benefits.