In what circumstances will the court consider whether depreciation and expenses are artificially low because the wife’s income was artificially low?
British Columbia, Canada
The following excerpt is from Salmond v. Salmond, 2007 BCSC 264 (CanLII):
In Luedke v. Luedke, [2004] B.C.J. No. 1157, 2004 BCCA 327, the court considered whether the wife’s income was artificially low because of the employment of depreciation and expenses in connection with her graphics business. Hall J.A. said at ¶15 and 18:
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