What is the test to be used in a child support analysis under s. 18 of the Child Support Guidelines?

The trial judge correctly identified the test to be utilized in a s. 18 analysis as one of fairness. At para. 50 of the trial judgment she noted: To determine whether s. 18 of the Guidelines applies, the test to be utilized is one of fairness. It is not necessary to find any wrongdoing on the part of the parent who is involved in the corporation (See: Kowalewich v. Kowalewich, 2001 BCCA 450, 19 R.F.L. (5th) 330 at para. 40) nor is the issue whether the pre-tax income of the corporation is being used for legitimate purposes (though that may be a factor in the analysis). Rather, the question for determination is whether it is fair and reasonable that some or all of the pre-tax corporate income should be attributed to the parent involved in the corporation in determining a fair level of child support.