Is a self-employed person entitled to deductions from gross income for support purposes?
Ontario, Canada
The following excerpt is from Mizuguchi v. Mizuguchi, 2011 ONCJ 683 (CanLII):
A self-employed person has the onus of clearly demonstrating the basis of his or her net income. This includes demonstrating that the deductions from gross income should be taken into account in the calculation of income for support purposes. See Whelan v. O’Connor, 2006 CanLII 13554, 28 R.F.L. (6th) 433, [2006] O.J. No. 1660, 2006 CarswellOnt 2581 (Ont. Fam. Ct.). This principle also applies where the person’s employment income is derived from a corporation that he or she fully controls. See MacKenzie v. Flynn, 2010 ONCJ 184, [2010] O.J. No. 2145, 2010 CarswellOnt 3450 (Ont. C.J.).
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