Can a spouse impute income as a result of receiving free housing?
British Columbia, Canada
The following excerpt is from Nielsen v. Nielsen, 2007 BCCA 604 (CanLII):
There will be circumstances where it is appropriate to impute income as a result of a spouse receiving free housing. For example, it would be appropriate if it could be demonstrated that the spouse would have earned additional income if he or she had to pay for housing. In Halani v. Jeraj, 2001 BCSC 1155, free room and board was provided to the spouse by his mother, who also owned the hotel at which the spouse was working for a very low salary. There was a natural inference that the spouse would have been paid a higher salary if he had not been receiving the free room and board. In the example I have given, the imputation of income would be justified under clause (a) of s. 19 because it would have been demonstrated that the spouse was intentionally underemployed.
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