Are expenses claimed against commission income or self-employment income for child and spousal support purposes?
British Columbia, Canada
The following excerpt is from S.L.C. v. C.J.R.C., 2014 BCSC 1814 (CanLII):
Both parties have claimed expenses against commission income or self-employment income. As discussed in Dornik v. Dornik, 1999 BCCA 627, the fact that an expense can be deducted under the Income Tax Act does not determine that it is a reasonable expense for the purposes of determining income for the purposes of child and spousal support. Sometimes there is a personal benefit related to the expense, and to make the income comparable to a person who is employed and not able to claim such deductions requires some adjustment.
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