What is the case law supporting including in the payor’s income some portion of average pre-tax corporate profits over the past three years?

Ontario, Canada


The following excerpt is from Mason v. Mason, 2016 ONCA 725 (CanLII):

In any event, the husband submits that at most, the case law supports including in a payor’s income some portion of average pre-tax corporate profits over the preceding three years in keeping with s. 17(1) of the Guidelines: O’Neill v. O’Neill (2007), 2007 CanLII 14631 (ON SC), 39 R.F.L. (6th) 72 (Ont. S.C.).

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