Is a non-recurring capital gain included in a calculation of income?
British Columbia, Canada
The following excerpt is from S.L.D. v W.A.D, 2021 BCSC 942 (CanLII):
… However, there are numerous factors that should be taken into account in assessing whether the inclusion of a non-recurring capital gain should be included as a fair determination of income. In Ewing v. Ewing, 2009 ABCA 227, the court observed as follows:
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