In Cole v. Cole, 2010 BCSC 1330, Butler J. decided that non‑taxable foster parent allowances, or some portion of them, were to be imputed in the father's Guideline income under s. 19. Since the father derived a significant portion of income from a source exempt from tax, s. 19(1)(b) and s. 19(1)(h) permitted the court to impute income to him to the extent he had additional income available for child support.
"The most advanced legal research software ever built."
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.