Can a court impute income to a spouse or former spouse under section 19 of the Income Tax Guidelines?

British Columbia, Canada


The following excerpt is from Sapergia v. Sapergia, 2001 BCSC 818 (CanLII):

There is one way to resolve the matter. Section 19 of the Guidelines enables a court to impute such income to a spouse or former spouse as it considers appropriate in the circumstances, including where, in the court’s view, there has been an unreasonable deduction of expenses. That list is not exhaustive and does not purport to limit the power of the court to impute income under other sources: Charles v. Charles, [1997] B.C.J. No. 1981 (S.C.).

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