What grounds can be used to impute income under the Income Tax Guidelines?
British Columbia, Canada
The following excerpt is from S.J.L. v J.A.R, 2019 BCSC 534 (CanLII):
The Guidelines provide the court wide discretion to impute income. Section 19 provides a non-exhaustive list of grounds: Brandl v. Rolston, 2013 BCCA 235 at paras. 29-30. The relevant parts are: 19. (1) ... (a) the spouse is intentionally under-employed or unemployed, other than where the under-employment or unemployment is required by the needs of a child of the marriage or any child under the age of majority or by the reasonable educational or health needs of the spouse; (b) the spouse is exempt from paying federal or provincial income tax; … (g) the spouse unreasonably deducts expenses from income; (h) the spouse derives a significant portion of income from dividends, capital gains or other sources that are taxed at a lower rate than employment or business income; or that are exempt from tax; …
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