What is the test for reapportioning assets between spouses when calculating income tax liabilities?
British Columbia, Canada
The following excerpt is from Salminen v. Garvie, 2012 BCSC 407 (CanLII):
In Moore v. Moore, [1988] B.C.J. No. 740 at para. 5, Huddart J. held the following guidelines should be used in determining whether a particular debt should be considered in the reapportionment of assets: 5. … (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; (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. (Citations omitted)
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