In Richardson at para. 17, the court noted that s. 18 of the FCSGs is to be used when the annual income under s. 16 does not fairly reflect all the money available for the payment of child support, in which case all or part of the pre-tax income is to be included. It is not to be used to exclude amounts otherwise included under s.16. The FCSGs provide the court with a wide discretion, through s. 19, to impute income to a spouse: Harras v. Lhotka, 2016 BCCA 246 at para. 23.
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