Following an earlier endorsement ordering interim spousal support, the parties sought clarification on the tax treatment of payments, the commencement date for monthly support, and the termination date of a $4,000 dividend payment historically paid through the respondent’s company.
The court declined to account for tax consequences in calculating arrears or support, stating that tax treatment is a matter for the Canada Revenue Agency.
The court clarified that the $20,000 monthly interim spousal support obligation was retroactive to November 18, 2010 and payable on the 18th day of each month.
The court further confirmed that the historical $4,000 monthly dividend payment was intended as a temporary measure and would end prior to May 1, 2012.
The respondent was credited for support payments already made when calculating arrears.