What is the test for using pre-tax corporate income as a basis for child support?

Nova Scotia, Canada


The following excerpt is from C.M. v. P.M, 2019 NSSC 250 (CanLII):

It is important to remember, as noted in Kowalewich v. Kowalewich, 2001 BCCA 450, “the use of pre-tax corporate income as a basis for the determination of child support does not strip a spouse of his available money (my emphasis). It is to use available money as a measuring rod for the purpose of fixing annual income and thus the amount of child support”.

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