What is the effect of section 17 of the Income Tax Code on a spouse’s income over the past three years?
British Columbia, Canada
The following excerpt is from Neely v Neely, 2019 BCSC 610 (CanLII):
Under s. 17, the court may have regard to a spouse’s income over the last three years if the court is of the opinion that the total income from line 150 of the tax return would not be fair. This section allows the court to examine income over the past three years, but it does not mandate the use of averaging in setting income; fairness is “unlikely to be achieved by the mechanical application of averaging”: Harras v. Lhotka, 2016 BCCA 246 at para. 24. In the circumstances of this case, it is not appropriate or fair to use a three year average.
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