The Canadian Bar Association has published the “Tax Matters Toolkit: Separation & Divorce” to assist separating parties understand potential tax consequences of relationship breakdown. The Toolkit notes that separation decisions, especially regarding children, property, or pensions, have tax implications and may affect parties’ future finances. To assist in becoming informed …
Imputing Income for the Purpose of Calculating Spousal or Child Support
If you are in a situation where you are separating from your spouse and they are not earning the income that you believe that they could be earning, you are not entitled to insist that they get a job or find alternative employment, but you may be able to impute …
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 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 …
Alberta’s two top trial court judges look to unify family courts
Court heads deny comments made by premier that there is a “war” between the courts The heads of Alberta’s provincial court and the Court of King’s Bench have denied comments recently made by Premier Dave Hancock that a “war” between the courts is an obstacle to creating a unified family …
What Happens if a Court Order is Ignored?
A court order is legally binding; however, in some instances, people will refuse to comply with a court order. This marks the beginning of a new set of worries for many Albertans who are in the midst of a family law dispute, and the compliant spouse may wonder what consequences …
How child support and custody impacts separated parents’ taxes
There are many things parents need to consider after separating from their significant other. Among the many considerations are changes to one’s tax status. The tax situation of a newly single parent can vary greatly depending who maintains child custody, who is paying child support and how child care expenses …
Parental Conflict – Options For Resolution
Parental conflict can be one of the most emotional facets of family law. As difficult as it may be, parties in a conflict over custody and parenting should aim to resolve their dispute outside of the courtroom where the process of resolution and its result remains in their hands. Parents …
Managing child custody issues with long-distance parents
Co-parenting is difficult enough when both parties are in the same city or region. But, for parents who live in very different parts of Alberta or even in different provinces all together, managing child custody issues responsibly can be an even bigger hurdle. Maintaining a bond with a child allowing for reasonable …