What are the factors used in determining the division of family assets in a separation of assets?

In Moore v. Moore, [1988] B.C.J. No. 740 (S.C.), Huddart J. provided guidelines to assist in determining whether a particular debt should be considered in a division of family assets: (a) the extent to which each spouse has benefited from the incurring of the debt or from the dilatory payment of it, before or after separation ...; (b) the intention of the spouses when the debt was incurred as to who would be responsible for it ...; (c) whether the debt was incurred before or after separation ...; (d) with regard to income tax liability, the date of receipt of the income by reason of which the liability has been incurred ... .