Is a wife entitled to a pro-rated portion of her income tax refund for the purposes of determining the value of her expenses?
Ontario, Canada
The following excerpt is from Giguere v. Giguere, 2003 CanLII 64335 (ON SC):
In Shaw v. Shaw, [2002] O.J. No. 2782 (Ont. S.C.J.), Kitely J. accepted the wife's position that her tax refund ought to be pro-rated in terms of the value attributable to it on the date of separation. However, in that case, the expenses giving rise to part of the tax refund had been made prior to separation, and the separation triggered the wife's entitlement to a further deduction from income for tax purposes.
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