Arnault v Arnault, 2011 ABQB 511

Court of Queen ’ s Bench of Alberta Citation: Arnault v Arnault, 2011 ABQB 511 Date: 20110812 Docket: 4803 155184, FL03 26806 Registry: Edmonton Between: Action No. 4803 155184 Kristian Allen Arnault Plaintiff - and - Shawna Marie Arnault Defendant Action No. FL03 26806 Shawan Marie Arnault Applicant - and - Kristian Allen Arnault Respondent _______________________________________________________ Memorandum of Decision

of the Honourable Mr. Justice Donald Lee _______________________________________________________ [ 1 ] In my written Reasons for Judgment dated July 29, 2011 now reported at 2011 ABQB 487 I dealt with the issue of determination of interim child and spousal support. Amongst the matters that had to be decided was the husband ’ s new annual Guideline income given the material change in the husband ’ s employment situation. The husband is now receiving WCB benefits, net of any tax, of $1,493 every two weeks. [ 2 ] Counsel for the husband also notes that if Mr.

Arnault were to return to work full-time his salary with his current employer is $25 per hour at 8 hours per day, for a total of $52,000 a year. [ 3 ] In my July 29, 2011 decision I set the husband ’ s annual Guideline income at $60,000. Counsel for the husband submits that the net annual income of $38,818 after tax currently received through the WCB benefits grosses up to only $48,358 a year. [ 4 ] Counsel for the wife Ms. Arnault submits that receiving $1,493 every two weeks would not result in a gross up of only $48,358 as submitted by counsel for the husband. At $48,358, it is submitted that Mr.

Arnault ’ s net pay would be only $1,293 every two weeks. [ 5 ] The husband ’ s counsel responds that using the Canada Revenue Agency ’ s payroll deduction online calculator, a gross bi- weekly income of $1,990 results in a net payment of $1,498.85 every two weeks, and therefore results in an annual gross income of only $51,740. Conclusion [ 6 ] Counsel for the husband argues that his net WCB payments of $1,493 every two weeks results in an annual gross income of between $48,358 and $51,740.

While there are a number of various ways to calculate this matter, I conclude that based on the pay cheque calculator results shown for the current 2011 tax year for an annual gross income of $57,000, paid bi-weekly, in Alberta that the net pay would be $1,496.77, which is approximately what the husband receives every two weeks from WCB. These figures taken from an online calculator provided by counsel for the wife show the calculations as follows: – Paycheck Calculator Result Calculation Based On

Gross Pay Federal Withholding Provincial Withholding Canada Pension Plan Employment Insurance $2,192.31 346.98 207.68 101.86 39.02 Tax Year Annual Gross Pay Pay Frequency Province Federal Claims Provincial Claims Jan. 2011 $57,000.00 Bi-weekly Alberta 0.00 0.00 Net Pay $1,496.77 Approved Shares Annual Income Reductions Pay Period Income Reductions 0.00 0.00 0.00 Important Information on Calculators: The calculators provided on this website are only meant to provide general guidance and estimates about the payroll process. They should not be relied upon to calculate exact taxes, payroll or other financial data.

They may not match your paycheck precisely and are not intended to provide tax or legal advice. You should consult with a professional advisor or accountant concerning your specific situation. [ 7 ] Accordingly after taking into account the standard deductions for tax, CPP and E.I. before any other possible, reasonable and required deductions, I conclude that my attribution of $60,000 in annual income based on the net income the husband receives every two weeks is reasonable under the circumstances.

It is also noted that when the husband was previously employed, he worked various additional hours of overtime, paid at time and a half, so that the $52,000 in annual earnings when the husband was last employed full- time would have been supplemented by overtime earnings paid at time and a half that the husband currently receives. [ 8 ] Accordingly I conclude that the $60,000 annual Guideline income is a fair figure based on the net WCB benefits that the husband receives every two weeks. Heard on the 6 th day of August, 2011. Dated at the City of Edmonton, Alberta this 12 th day of August, 2011.

Donald Lee J.C.Q.B.A. Appearances:

Jerry Kiriak Kiriak Law Office for the Plaintiff Eric Kahlke For the Defendant