Is a party’s income for income tax purposes considered income for purposes of determining child support obligations?

British Columbia, Canada


The following excerpt is from L.M. v S.M, 2022 BCSC 477 (CanLII):

This Court is not bound to accept a party’s declared income for income tax purposes as the income on which to determine support obligations. The “…task of the court is to determine what money is fairly available to support the children of the marriage”: Younger v. Younger, 2017 BCSC 363 at para. 25.

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