Does the date under s. 87 of the Rules of Justice apply to the date of unequal division under section 95 of the Income Tax Act?

British Columbia, Canada


The following excerpt is from Dennis v Gill, 2018 BCSC 1533 (CanLII):

Counsel for the claimant made similar arguments in favour of adjusting the valuation date under s. 87 as she did with respect to unequal division under s. 95. For instance, she pointed to the relatively disparate contributions of the parties to the accumulation in value of the home and to the claimant's far greater contribution to the maintenance of the family home. In the past, this has been accepted in some cases: see for instance, Davie v. De Mark at paras. 165–69.

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