When a child maintenance obligation is based on imputed income, as a result of the calculation of income imputed on a spouse’s tax return, is this a determination of a fact that requires a more comprehensive analysis on a subsequent variation application?

When a child maintenance obligation is based on an imputed income, as is the case here, this is a determination of a fact that requires a more comprehensive analysis on a subsequent variation application that goes beyond simply looking at the payor’s Line 150 of his or her tax return. For example, in Power v. Power, 2015 NSSC 234, Justice Jollimore stated: