What is the impact of the SSAG on a recipient of spousal support in the US who would not be taxed on that support?

British Columbia, Canada


The following excerpt is from J.R.G. v J.C.K, 2021 BCSC 616 (CanLII):

Dealing with the reverse of the current situation – a recipient of spousal support in the U.S. who would not be taxed on that support – the court in Bedzow v. Weisleder, 2020 ONSC 6363, emphasized the flexibility that should be brought to this kind of analysis: 110 …[R]ecognizing that the SSAGs are only a guide, the court is free to consider the tax consequences to the support payor and support recipient when determining the appropriate quantum of spousal support. Tax consequences are but one factor to be considered when determining the appropriate spousal support award in the context of all of the circumstances relevant to the parties before the court, including their relationship, income, means and needs, and in the context of the objectives of spousal support. 111 In any given circumstance, a court may consider it appropriate to adjust the spousal support payable to account for any relevant differing tax treatment, by adjusting where within a range, or outside of the range, appropriate spousal support falls…

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