What is the test for undue hardship under the Income Tax Guidelines?

British Columbia, Canada


The following excerpt is from X.(R.L.) v. X.(J.F.), 2002 BCSC 1222 (CanLII):

Undue hardship may be presumed if the person required to pay has an annual income below the lowest amount set out in the Guidelines: Van Gool v. Van Gool, cited above. Stage Two

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