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61989.02This paper provides tax tips for family law practitioners in four broad areas, including parenting, child support, spousal support, and property issues. Tax credits, benefits, and deductions are discussed for parents claiming eligible dependants. Additionally, guideline income and potential reductions are discussed in the context of child support, and tax implications for spousal support, including arrears, are reviewed. As well, property issues, such as future tax liabilities on retirement assets and spousal RRSP’s, are considered, and future tax planning tips are provided. Throughout the paper, examples and fact scenarios are provided that help illustrate the concepts discussed.This paper is part of a collection presented at LESA’s Family Law 25 program in Edmonton on March 3, 2016 and in Calgary on March 8, 2016.
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61985.05This paper discusses the Federal Child Support Guidelines [Guidelines], with an emphasis on understanding common misapplications of the Guidelines. In particular, the author focuses on sections 4 (high incomes), 7 (special or extraordinary expenses), 9 (shared parenting), and 10 (undue hardship) of the Guidelines, providing a detailed discussion of these sections and a comprehensive review of Alberta’s judicial interpretation and application of these sections in the relevant case law. In addition, practical suggestions and tips regarding best practices are included, with a view to developing creative solutions as an alternative to litigation and/or options for the court if litigation proceeds. Finally, the issue of using life insurance coverage as security for child support obligations is also briefly examined.This paper is part of a collection presented at LESA’s Advanced Child Support program in Edmonton on February 10, 2016 and in Calgary on February 23, 2016.
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61985.04This paper reviews section 7 of the Federal Child Support Guidelines and the Alberta Child Support Guidelines, which allow parents to seek additional reimbursement for special or extraordinary expenses over and above the regular child support amount. In particular, this paper considers the following: calculating income for the purposes of section 7 expenses; determining whether an expense falls under section 7, and if it is necessary and reasonable; determining the onus and evidence needed; and determining extraordinary expenses. In addition, this paper includes a discussion of court discretion, fairness, and consent, and a review of the Alberta Maintenance Enforcement Program in the context of section 7 expenses.This paper is part of a collection presented at LESA’s Advanced Child Support program in Edmonton on February 10, 2016 and in Calgary on February 23, 2016.
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61985.03This paper outlines the information that lawyers need in order to effectively and efficiently deal with post-secondary child support. A brief background discussion on the ABC’s of child support for adult children in post-secondary school is provided, as well as an outline of factors and arguments to consider when determining if a child qualifies for continued support, and if so, what that quantum of support should be. Additionally, the paper provides a legal summary of 12 common issues for counsel to consider when dealing with post-secondary child support, and reviews recent judicial decisions relevant to each issue. An outline of information that counsel should obtain from the child and parent when determining post-secondary child support is also included in the paper’s appendices.This paper is part of a collection presented at LESA’s Advanced Child Support program in Edmonton on February 10, 2016 and in Calgary on February 23, 2016.
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61985.02This paper focuses on and provides guidance for the calculation of child support for very high income earners in Canada, and contains tips for how to succeed in negotiation and litigation. The paper includes a description of relevant legislation for child support, a history of the cases leading up to Francis v Baker, [1999] 3 SCR 250 [Francis], an analysis of Francis, and a history of major cases post-Francis, divided into themes. In addition, some suggestions and thoughts on how to advise clients regarding budgets and proposals for quantum are provided, and there is a discussion of data that relates to child support amounts awarded when incomes are in excess of $1,000,000 per year. Charts that list pertinent details from very high income child support cases are included as appendices.This paper is part of a collection presented at LESA’s Advanced Child Support program in Edmonton on February 10, 2016 and in Calgary on February 23, 2016.
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61985.01This paper is intended to provide insights for family law practitioners into assessing the level of income of self-employed individuals for the purposes of determining child support. The determination of self-employed income is examined in the context of three distinct business models, which serve as case studies: that of a sole-shareholder employee that operates a company; that of a sole-shareholder employee that operates a capital intensive business; and that of an individual that holds a minority share interest in a private company. Considerations for determining self-employed income are discussed, case law is reviewed, and an analysis of each of the three case studies is provided, complete with example calculations.This paper is part of a collection presented at LESA’s Advanced Child Support program in Edmonton on February 10, 2016 and in Calgary on February 23, 2016.
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61980.04Lawyers encounter domestic contracts in various forms: cohabitation agreements, marriage contracts, pre-nuptial agreements, and separation agreements. Consistent amongst these domestic contracts is the judicial analysis of the circumstances surrounding these agreements, and the factors considered in determining their enforceability. In addition to analyzing the enforceability of domestic contracts, the authors outline grounds on which such contracts may be set aside, such as statutorily requirements not being met or inadequate financial disclosure. Further, the role of independent legal advice and its impact on setting aside domestic contracts is discussed, and tips for lawyers giving independent legal advice are provided. This paper is part of a collection presented at LESA’s Advanced Matrimonial Property program in Calgary on January 6, 2016 and in Edmonton on January 12, 2016.
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61980.03Canadian courts and the legal profession have increasingly been tasked with the challenge of responding to cases where matrimonial property includes foreign-held assets. This paper reviews the growing issue of how to effect an equitable distribution of matrimonial property and what jurisdiction Canadian courts have in dealing with foreign assets. The authors discuss equalization of assets through reappointment of Canadian assets. Additionally, there is consideration for when the distribution of Canadian assets is not enough to effect an equitable distribution. Under this section of the paper, the authors review and discuss in personam orders regarding foreign property, deference to the foreign jurisdiction, and compensation orders. This paper is part of a collection presented at LESA’s Advanced Matrimonial Property program in Calgary on January 6, 2016 and in Edmonton on January 12, 2016.
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61980.02Representing a farm or ranch client with agricultural assets in divorce proceedings can raise unique issues. This paper reviews some of those issues and provides information about divorces on the family farm or ranch, including considerations for whether it is an individual or corporate operation. The paper includes a discussion of land value determination, and reviews factors that can affect the value of the land. Other issues that can arise when dealing with farm and ranch divorces, such as leases, machinery and equipment, inventory, and exemptions are also discussed. Additionally, tips for reaching settlement are provided. A summary checklist for dealing with agricultural operations in divorce proceedings is also included. This paper is part of a collection presented at LESA’s Advanced Matrimonial Property program in Calgary on January 6, 2016 and in Edmonton on January 12, 2016.
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61978.01Corporate year end statements can play an important role when determining child support and matrimonial property division. Therefore, lawyers need to be able to read, comprehend, and learn to read between the lines when it comes to corporate year end statements. This paper outlines information to review and consider when dealing with financial statements, including how to impute income for shareholders, question corporate expenses, and value corporations. Relevant provisions of the Federal Child Support Guidelines are also considered with respect to reviewing corporation financial statements. This paper is part of a collection presented at LESA’s Reading Tax Returns and Corporate Financial Statements program in Edmonton on December 1, 2015 and in Calgary on December 8, 2015.
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61978.03Dealing with farm income can be a detailed process, but it doesn’t need to be a daunting one. The authors of this paper provide helpful considerations when confronted with a file that requires a determination of farm income. A brief background of farming corporations, sole proprietorship farms, and hobby farms is provided, and revenue sources and levels of income are discussed. Additionally, the authors review expenses, deductions, and adjustments applicable to farm income. A sample T1 General Return, Statement of Farming Activities for Individuals, and Farming Calculation of Capital Cost Allowance are included.. This paper is part of a collection presented at LESA’s Reading Tax Returns and Corporate Financial Statements program in Edmonton on December 1, 2015 and in Calgary on December 8, 2015.
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61978.02The first step in determining child support is to calculate the payor’s income pursuant to the Federal Child Support Guidelines [Guidelines]. This can be a complicated process when the payor has a fluctuating income, is a corporate shareholder, or operates a sole proprietorship. This paper helps guide readers through the income calculation process and provides an overview of the adjustments to sources of income as set out in Schedule III of the Guidelines, such as employment expenses, social assistance, and dividends from taxable Canadian corporations. The authors also provide practical considerations for income calculation when dealing with a sole proprietorship and for the inclusion of rental income. Relevant tax forms from the Canada Revenue Agency are included as appendices.This paper is part of a collection presented at LESA’s Reading Tax Returns and Corporate Financial Statements program in Edmonton on December 1, 2015 and in Calgary on December 8, 2015.
