What is the impact of Canada on a payor's income under section 19(1)(c) of the Income Tax Code?

In some circumstances it may also be necessary to examine the “bundle of services” that Canada and the payor parent’s foreign jurisdiction each provide in exchange for the tax dollars paid, in order to account for additional expenses a payor parent who earns their income in foreign currency may incur to enjoy tax-funded benefits made available in Canada. However, while expert evidence about “bundle of services” comparisons can sometimes be helpful, there is no legal rule that expert evidence on that issue is required for a court to exercise its discretion to impute income under ss. 19(1)(c) and 20, and there may be sound policy reasons not to require such an intensive and potentially costly inquiry: Devathasan v. Devasathan, 2019 BCSC 661 at paras. 265–271, Gomery J.