If a periodic support obligation is construed as a liability, what is the current value of the obligation?

If a periodic support obligation was construed as a liability, it would require evidence – likely from an actuary or a similar expert – as to the present value of the obligation on the relevant date: see Virc v. Blair, 2016 ONSC 49 aff’d at 2017 ONCA 394. The court would be required to consider the reasonably foreseeable contingencies applicable to the obligation which could necessarily include answers to the following questions: • What are the future income prospects of both parties? • Has either party re-partnered or anticipate re-partnering? • Does either party have any health issues? • How long is the child expected to be a dependent? • Is a change in the child’s residence foreseeable? • What are a child’s prospects for post-secondary education? The list goes on.