What is the test for determining whether a payor’s income tax return “fairly reflects all all the money available to the parent or spouse for the payment of child support”?
Ontario, Canada
The following excerpt is from Bruzas v. Bruzas, 2005 CanLII 36267 (ON SC):
[17] However, the wording of subsection 18(1) of the guidelines allows the court to decide whether a payor’s income tax return “fairly reflect(s) all the money available to the parent or spouse for the payment of child support”. In order to come to an opinion, the court should, in my view, examine all of the best and most recent evidence available to it in order to accurately determine the “availability” to the payor of funds generated by the corporation “for the most recent taxation year”. (See subsection 2(3) of the guidelines and the case of Koester v. Koester referred to later.)
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