Calgary Disclosure Imputed Income Family Lawyers handle cases where there has been incomplete disclosure, no disclosure or even late disclosure. Our top rated* Calgary Disclosure Imputed Income Family Lawyers obtain orders for disclosure of personal and company income source documents, tax returns, bank accounts, credit card statements amongst others. We will do life style audits, hire forensic accountants, hire private eyes and execute Anton Pillar Orders in order to get to the real income and asset calculations. Our Calgary Family lawyers office is in Bankers Hall in downtown Calgary. Call our managing senior associate Peter Graburn at 403-444-5503.
Calgary Disclosure Imputed Income Family Lawyers
MacLean Law’s Calgary Disclosure Imputed Income Family Lawyers appreciate the recent Alberta Court of Appeal decision of RIPULONE v SMITH that allowed a support appeal and castigated the husband who ran a company for delayed and inadequate disclosure:
[9] The Child Support Guidelines are to be interpreted purposively and are intended to establish a fair standard of support for children that ensures they will continue to benefit from the financial means of both parents after separation. This Court has previously made clear that disclosure obligations are just that; legal obligations to the children and to the court, and must be treated accordingly. This Court has also made clear, and we reiterate, that the disclosure provisions are to be interpreted broadly and a court cannot make an informed decision unless and until full and complete disclosure is made under s 21(1) or (2) of the Guidelines. A parent challenging the reasonableness of corporate or business expenses is not required to first establish a prima facie case that such expenses are unreasonable. Disclosure must be provided in a transparent and understandable format. It is not sufficient for a parent to provide disorganized bundles of receipts, papers, and bank statements, nor is it acceptable to tell the other parent to “talk to my accountant”. Rather, the required disclosure must be sufficient to allow meaningful review by the recipient parent and be sufficiently complete and comprehensible that, if called upon, a court can readily discharge its duty. The evidentiary and persuasive onus rests with the self-employed or corporate parent throughout. In other words, the self-employed or corporate parent cannot avoid paying his or her fair share of child support by failing to fully and properly disclose in a timely matter: Cunningham v Seveny; Goett v Goett.
[10] Regrettably, here the persistent failure to disclose on the part of the respondent has been effectively rewarded. The chambers judge was attempting to assist the parties in finding a fair and just resolution to this ongoing application (precipitated as a result of the respondent’s deliberate failure to disclose.) In an effort to be helpful he improperly relied upon the respondent’s oral submissions, not supported by evidence, and allowed his extremely late and incomplete disclosure to be admitted. The chambers judge did not give the appellant the opportunity to challenge the bald assertions of the respondent, or to respond appropriately. These are fundamental errors in principle. Oral submissions are not a substitute for properly admissible evidence, and delay in providing such evidence should not be its own reward.
[11] The Child Support Guidelines function when parents appreciate the economic obligations attendant with being parents and provide coherent admissible evidence to support their position as to the income available to fulfill that obligation. Where disclosure is stymied, obfuscated or simply refused, courts must respond and are charged with the task, albeit challenging, of imputing income. This is an imperfect science, but the objective is to find a level of support that is justifiable and reasonable and commensurate with what appears to be the parent’s financial ability to pay. It is improper, however, to rely on submissions masquerading as evidence in doing so.
[12] The respondent has filed a fresh evidence application which purports to be additional financial disclosure and asks this Court to admit it, and then rely on it in disposing of this appeal. First, this is not fresh evidence but rather some of the disclosure previously ordered to be produced. It was previously available and ought to have been disclosed earlier. Second, it remains untested by cross-examination. Third, it contains only the raw data, without suitable financial statements, analysis or summaries. We would decline to admit it on that basis alone. However, in addition we note that to admit this evidence for the purpose of the appeal would effectively undermine the entire purpose of disclosure. This respondent ought not to be further indulged by the court for his persistent refusal to disclose his income.
[13] A review of the record as it currently exists supports the imputation of income to the respondent of $120,000. This imputation attempts to account for some unreasonable business expenses, other sources of unreported income, the nature of the business and its previous ability to generate cash for the owner. In the interim, child support under s 3 and s 7 should be calculated on that imputed amount retroactive to May 2, 2017, until further order of the court.
[14] We allow the appeal and return the matter to the Court of Queen’s Bench to be heard on a proper evidentiary basis, with full disclosure. We ask the presiding judge to bear in mind the excessive legal costs that have been expended as a result of the respondent’s thwarting of his disclosure obligations, if and when the matter of costs arises.
Calgary Disclosure Imputed Income Family Lawyers Take Away From Decision
Family Financial disclosure delay and obfuscation will not be tolerated. The Courts are getting frustrated with half- hearted or non-existent disclosure and more cases sanctioning of recalcitrant spouses can be expected from the Calgary family law system. Click here for the new rules for Alberta Financial Disclosure. Get the basic calculation of child support in Alberta BUT REMEMBER, different rules may apply to your case and it is always best to contact one of our experienced child support and spousal support lawyers.
Call our top rated* Calgary Disclosure Imputed Income Family Lawyers today at 403-444-5503 to start the process of a just support order and matrimonial property division.
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