How is Section 7(2) of the Income Tax Code interpreted when a spouse is required to pay child expenses?
British Columbia, Canada
The following excerpt is from Thomson v. Thomson, 2006 BCSC 581 (CanLII):
Section 7(2) sets out as a guiding principal that expenses are to be shared by the spouses in proportion to their respective incomes after deducting the contribution from the child, if any, from the expense. The section is discretionary. The court can consider a person’s means in determining the proportion that they should pay. Means is not limited to income: Beninger v. Beninger, 2005 BCSC 1154.
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