Self Employment

Self-Employment Income and Child or Spousal Support Payments

In order to set child and/or spousal support payments, the payor’s Guideline Income must first be determined. If a payor is an employee, often his/her Guideline Income will be the amount found on Line 150 of his/her previous year’s income tax return. However, if a payor is self-employed, the amount …

Same Sex Divorce

Same-Sex Divorce for Non-Residents of Canada

The Civil Marriage Act of 2005 changed Canadian law to allow same-sex partners equal access to marriage for civil purposes on the basis that every individual has the right to equality without discrimination. Since 2005, thousands of same-sex couples have accessed the rights afforded them under the Civil Marriage Act …

Retroactive Child Support: Payor Beware!

In 1996, the Federal Government introduced the Federal Child Support Guidelines (the “Guidelines”). The purpose of the Guidelines was to promote consistency and fairness in child support payments. The Guidelines provide for two classes of payment. First is “Section 3” child support, which is based on the payor’s income as …

Same Sex Divorce

Same-sex divorce bill for non-residents of Canada to pass

Alberta residents may remember that in June 2013, the House of Commons agreed to pass a bill before the summer recess that would enable same-sex married couples who were wed in Canada but currently live out of the country to receive divorces from Canadian courts. If it receives royal assent …