What is the test for sharing expenses pursuant to section 7 of the Income Tax Act?

British Columbia, Canada


The following excerpt is from Crofton v. Sturko, 1998 CanLII 3234 (BC SC):

Master Powers in Mills v. Mills [1997] B.C.J. No. 2258, has stated that the guiding principle in determining any amount payable pursuant to s. 7 is that the expenses should be shared in proportion to the parties' respective incomes, after deduction of any contribution by the child.

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