When will a controlling shareholder spouse have to prove that expenses under s.19(1)(g) of the Guidelines are unreasonable?

When a party alleges that expenses have been unreasonably deducted from income under s.19(1)(g) of the Guidelines the party making the allegation bears the onus of providing evidence of what expenses are being unreasonably deducted; however once the support claimant presents evidence that the benefit was paid for or by the company, the value of such benefit, and that the expense was paid was unreasonable, the onus then shifts to the controlling shareholder spouse to prove that the payments were reasonable. (see Bekkers v. Bekkers, [2008] 49 R.F.L. 6 119 S.C.J.; see also Joy v. Mullins, [2010] O.J. No. 4202 (S.C.J.).)