Is a corporation owned and controlled by the payor spouse entitled to pre-tax corporate income?
British Columbia, Canada
The following excerpt is from Forster v Forster, 2020 BCSC 2212 (CanLII):
Where a corporation is owned and controlled by the payor spouse, there is a presumption that pre-tax corporate income will be available to a payor in the absence of evidence to the contrary: Hausmann v. Klukas, 2009 BCCA 32 at paras. 51-52.
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