Is a spouse entitled to a spouse's pension as a capital asset as a result of the other spouse’s absence of other assets in favour of the pension?
British Columbia, Canada
The following excerpt is from Pinder v. Pinder, 2010 BCCA 235 (CanLII):
The caution expressed in Boston v. Boston applies in those situations in which one party effectively bought the pension as a capital asset by allocating compensating assets to the other party. By foregoing otherwise valid claims for other assets in favour of the pension, one spouse effectively “buys” the pension from the other spouse. Is this such a case? In my view it is not.
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